Tennessee / vehicle purchase and renewal
Tennessee vehicle sales tax and registration calculator
For a taxable vehicle purchase, Tennessee generally applies 7% state tax, a capped local tax and a separate state single-article tax. For a standard passenger renewal during 2026, the state plate fee is $26.50 before county and fuel-type charges.
Reviewed October 1, 2026 using Tennessee Revenue registration guidance, vehicle tax examples and the current local tax-base chart.
Choose a purchase or renewal calculation
Choose your transaction to see the appropriate inputs.
How Tennessee vehicle sales tax is calculated
The Department of Revenue single-article guidance applies 7% state tax to the taxable vehicle price. Local sales tax applies only up to the jurisdiction's local base limit. An additional 2.75% state tax applies to the portion above $1,600 through $3,200, reaching a maximum of $44.
The local base is usually $1,600. The current local limitation chart instead lists $300 for Hamblen County outside Morristown and $375 for Hancock County. Morristown retains the $1,600 limit. These local caps do not change the separate state $1,600–$3,200 band.
Enter the confirmed vehicle tax base from the bill of sale. Qualifying trade-in credit and dealer discounts can reduce that base; a manufacturer rebate does not. Documentation and preparation charges can be taxable. Separate warranty or service items use different rules and should not be put into the vehicle-only input.
The department's automobile tax example uses a $25,300 taxable vehicle price and a 2.25% local rate with a $1,600 local limit. This calculator reproduces its $1,851 vehicle tax: $1,771 state tax, $36 local tax and $44 state single-article tax. The example includes a manufacturer rebate, but the rebate is not subtracted from the taxable base. The result excludes separately taxed add-ons, registration charges and any other-state tax credit.
Do not apply the 2027 electric fee to a 2026 renewal
Tennessee Revenue VR-5 lists a $200 EV addition for renewals from January 1, 2024 through December 31, 2026. Its next published EV rate is $274 for 2027. The 2026 state subtotal is therefore $226.50 for an all-electric passenger car, or $126.50 for a hybrid, before local charges. The calculator requires the renewal year so a different year does not receive a stale answer.
The department's registration notice 23-14 specifies that these additional fees are collected when the registration is renewed. This tool does not automatically apply renewal-only charges to a first title or a new registration.
Read the separate lines on the county bill
Revenue VR-4 gives the $26.50 standard passenger fee and directs owners to the county clerk for additional registration amounts. Enter only the wheel-tax line into the local-tax field. Entering the entire county bill there would count the state registration and any powertrain fee a second time.
As a worked arithmetic example, a 2026 hybrid renewal with a clerk-confirmed $50 wheel tax has $176.50 in these three components: $26.50 standard fee, $100 hybrid charge and $50 local tax. The $50 is an example input, not a statewide county rate. Mail delivery, card service or a specialty plate can change the final payment. For the complete clerk amount, use the Tennessee quote worksheet.
Tennessee official references
- VR-4 registration fees: standard passenger plate.
- VR-5 fuel-type fees: dated renewal schedules.
- Notice 23-14: timing and implementation.
The published 2027 electric successor
Revenue Notice 23-14 fixes the all-electric renewal addition at $200 before January 1, 2027 and $274 during calendar 2027. The hybrid and plug-in hybrid additions remain $100 through December 2027. This is an addition to registration and county charges. Starting in 2028, indexed amounts need the current agency assessment; the worksheet does not invent an inflation factor. Match the renewal-year selection to the registration period date.
Updated · Published by DMV Fee Calculator Editorial Team.