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Tennessee Mortgage Tax

Tennessee Mortgage Tax Calculator

Tennessee charges 11.5¢ per $100 of indebtedness to record a deed of trust — and the first $2,000 is exempt. Enter your loan amount for the exact figure, on a purchase or a refinance.

Calculate Your Tennessee Mortgage Tax

11.5¢ per $100 of indebtedness, first $2,000 exempt, under Tenn. Code Ann. § 67-4-409(b).

$
$10K$1.5M
Indebtedness tax
Loan amount$320,000
Less statutory exemptionFirst $2,000 is not taxed− $2,000
Taxable indebtedness$318,000
Rate11.5¢ per $100, state purposes only$0.115
Tennessee mortgage tax$365.70

Rate and exemption per Tenn. Code Ann. § 67-4-409(b) and the Tennessee Department of Revenue Realty Transfer & Recordation Tax Manual. Buying rather than refinancing? Add the transfer tax, or run a full closing cost estimate.

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What the Tennessee mortgage tax is

Tennessee charges a recordation tax on the privilege of publicly recording an instrument that evidences a debt — in a home purchase or refinance, the deed of trust. The rate is 11.5¢ on each $100 of the indebtedness, and it is levied for state purposes only. It is often called the mortgage tax or the indebtedness tax, and it sits in Tenn. Code Ann. § 67-4-409(b).

Note the word indebtedness. The tax follows the amount of the debt being secured, not the price of the house. A cash purchase records no deed of trust and therefore owes no mortgage tax at all.

The first $2,000 is exempt

The statute does not apply the tax to the first $2,000 of the indebtedness. That exemption is easy to overlook and it is the single most common reason a quoted figure is a couple of dollars off. On a $320,000 loan the taxable base is $318,000, not $320,000 — a difference of $2.30. Small, but it is the kind of discrepancy that makes a settlement statement fail to balance.

Refinances still owe it

Because the tax attaches to recording the debt instrument rather than to transferring the property, a refinance owes mortgage tax even though no transfer tax is due. There is no new deed, so § 67-4-409(a) is not in play, but there is a new deed of trust, so § 67-4-409(b) is. Borrowers who assume a refinance is tax-free at recording are frequently surprised by this line.

If you are refinancing and you have a prior owner’s title policy, ask about the reissue rate — the mortgage tax is fixed by statute, but the title premium is often not.

Closing in Tennessee? We are a licensed Tennessee title agency — see how we handle Tennessee title insurance and closings, or read how a Tennessee mail-away or RON closing works if you are signing from another state.

Frequently Asked Questions

How much is the mortgage tax in Tennessee?
11.5 cents per $100 of indebtedness, with the first $2,000 exempt. On a $320,000 loan the taxable base is $318,000 and the tax is $365.70.
Is the first $2,000 really exempt?
Yes. Tenn. Code Ann. § 67-4-409(b) provides that the tax does not apply with respect to the first $2,000 of the indebtedness, so the tax is figured on the loan amount minus $2,000.
Do I pay mortgage tax on a refinance?
Yes. The tax attaches to recording the debt instrument, not to transferring property. A refinance records a new deed of trust, so the mortgage tax applies even though no transfer tax is due.
Does a cash purchase owe mortgage tax?
No. With no loan there is no deed of trust to record and no indebtedness to tax. A cash buyer still owes the realty transfer tax on the deed.
Who pays the Tennessee mortgage tax?
The debtor — the borrower — pays it, and it is collected by the county Register of Deeds when the deed of trust is recorded.
Is this the same as an intangible tax?
No. Tennessee has no intangible tax of the kind some other states impose. This is a recordation tax on indebtedness, and it is levied for state purposes only.
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