Nashville is the capital of Tennessee and forms its own consolidated Metro government (Nashville-Davidson County). Tennessee imposes a realty transfer tax of $0.37 per $100 of consideration (0.37%) on all deeds conveying real property. The tax is collected by Davidson County at the time of deed recording. There is no additional city-level transfer tax imposed by Nashville beyond the state rate.
In Nashville and throughout Tennessee, the realty transfer tax is paid by the seller (grantor) at closing. This obligation is set by state law. Buyers and sellers should confirm payment responsibilities with their real estate attorney or title company.
Certain Nashville real estate transactions may be exempt from Tennessee's realty transfer tax. Common exemptions include transfers with no consideration, transfers to qualifying governmental entities, transfers between certain family members, and certain court-ordered transfers. Consult a Tennessee real estate attorney to determine whether your transaction qualifies for an exemption.