Required for BEV/PHEV EV surcharge lookup.
Auto-fills county surtax once sheet is configured.
Populated from the Washington rates sheet once configured.
BEV/PHEV: $0 air-quality fee; no EV registration surcharge
Sets combined state+local TPT and AQ compliance fee
Reduces taxable base for TPT / use tax
VLT: 60% of MSRP year 1, then −16.25%/yr
~3–4 mi/kWh typical BEV
$8 reg + $1.50 AQ (excl. VLT)
Populated from the Illinois rates sheet once configured.
Populated from the Florida rates sheet once configured.
Populated from the Texas rates sheet once configured.
Populated from the Louisiana rates sheet once configured.
Reduces sales tax base (new/used only)
12 = full year (renewals always full year)
Used to calculate depreciation for ad valorem tax
5% first 15 days + 5% per 30 days, max 25%
Used for sales/use tax calculation (new & transfer only)
≤60 days = $25; >60 days = max($75, 2× annual reg)
Sets motor-vehicle property tax rate (state 0.45% + local)
Used for 6% motor vehicle usage tax (KRS 138.460)
For annual motor-vehicle property tax; leave blank to use price
Credit for similar tax already paid in another state
Weight-distance tax $0.0285/mile
~25–30 kWh/100 mi ≈ 3.3–4.0 mi/kWh
KY residential avg ~15¢/kWh
Includes ~3.2¢/kWh KY DCFC excise (KRS 138.477)
Base $11.50 + clerk $6 + tech $3
Sets sales tax rate and local permissive registration tax
Reduces sales tax base
Permissive tax prorated 50% if ≤7 months
~25–30 kWh/100 mi ≈ 3.3–4.0 mi/kWh
Wall-to-battery (typical 0.85–0.90)
OH residential avg ~15–20¢/kWh
OH public avg ~$0.43; DCFC often $0.60+
e.g. Adams REC $300, AES signup bonuses
Used for payback years (ΔPrice ÷ annual savings)
Sets combined sales tax (2% state + county + city)
Reduces sales tax base
Typical AL title fee (adjust if your county differs)
~30 kWh/100 mi ≈ 3.33 mi/kWh
Wall-to-battery (typical 0.85–0.90)
AL residential avg ~16.8¢/kWh
AL public avg ~$0.45; DCFC often $0.60+
~$3.80 + 30¢ state + 18.4¢ federal (also used for ICE compare)
Alabama Power L2 rebate
Used for payback years (ΔPrice ÷ annual savings)
Alabama Power TOU
Alabama Power TOU
Sets wheelage tax and county excise
Sets registration depreciation year
Used for §168.013 registration tax & EV surcharge (often = MSRP)
Reduces sales tax base
New plate fee if applicable
Optional dealer documentation (~$200–$275)
~3.3 mi/kWh typical MN BEV
Wall-to-battery (typical 0.85–0.90)
MN residential avg ~16.9¢/kWh
MN public avg ~$0.22–$0.68/kWh; DCFC often higher
MN avg ~$4.02/gal (also used for ICE compare)
Xcel Energy L2 rebate up to $500
Leave 0 to auto-match ICE reg without EV surcharge
Used for payback years (ΔPrice ÷ annual savings)
US DOE avg ~$0.101/mi for ICE
US DOE avg ~$0.061/mi for EV
MN full-coverage avg ~$1,554/yr
EVs often ~15–20% higher than ICE avg
$0.05/kWh public DCFC excise (2027+); 0 to exclude
Xcel Energy Time-of-Day peak
Xcel Energy Time-of-Day off-peak
Sets MVA base fee; EMS $40/yr included in schedule
EV surcharge $125 BEV / $100 PHEV (Jan 2025+)
Optional county/municipal transportation tax
Prior state sales/excise % if transferring into MD (0 = full 6.5%)
~28 kWh/100 mi for Model 3–class BEV
Wall-to-battery (typical 0.85–0.90)
MD residential avg ~22.1¢/kWh
MD public avg ~34.4¢/kWh
Also used for ICE comparison
Pepco/BGE L2 rebate
ICE Class A without EV surcharge
Used for payback years (ΔPrice ÷ annual savings)
Pepco/BGE TOU peak
Pepco/BGE TOU off-peak
Iowa Code §321.116 — BEV $130 / PHEV $65 / motorcycle EV $9
Value fee: 1% if ≤12 yrs old; 0.75% if older
$0.40 per 100 lb (Iowa Code §321.109)
Used for value registration fee and new-registration tax
Credit capped at $4,000 for new-registration fee
~30 kWh/100 mi ≈ 3.33 mi/kWh
Wall-to-battery (typical L2 ~90%)
Iowa residential avg ~13.4¢/kWh (EIA 2024)
Typical IA public L2 ~30¢; DCFC ~55¢
Iowa Code §452A.41 — non-residential charging
Comparable ICE without EV surcharge
Used for 5-/10-year NPV of annual operating cost
EV surcharge $175 / hybrid $75 (2026)
Autos use flat $85; trucks use GVWR tiers
Used for EV surcharge eligibility notes (≤8,000 lb)
Sets sales tax rate and county wheel tax from sheet
Auto-filled from county; override if city levy differs
Auto-filled from county sheet (state + county + city)
Typical dealer processing ~$100–$300
~30 kWh/100 mi ≈ 3.3–3.5 mi/kWh
WI residential avg ~19.7¢/kWh (2026)
Typical WI DCFC ~50–60¢/kWh (sales-tax exempt)
Typical WI utility L2 rebate $400–$800
Auto base without EV/hybrid surcharge
AAA EV avg ~$949/yr
AAA ~$1,694/yr
N.C.G.S. §20-87(13–13a) — BEV $214.50 / PHEV $107.25
County ad valorem at renewal (~0.5–1.5% of value)
Enter DMV-assessed pilot amount for your miles
3% Highway Use Tax (no state sales tax on vehicles)
Lease tax = 3% (cap $2,000) in lieu of HUT
~3.5 mi/kWh typical economy BEV
L2 ~90%; DCFC ~85%
No NC sales tax on residential electricity
e.g. Duke EV Charger Prep credit
Base EV fee ~$63.05 + road-usage (BEV/PHEV)
Sets sales/use tax and emissions code from sheet
Used for simplified weight registration fee
Age fee: <7yr $12 · 7–9 $10 · ≥10 $7 (eff. 7/1/2026)
Enter from county SOT table (varies by age/value)
Typical zone fee; location sets emissions code
Auto-filled from location (combined sales tax)
2026: $750 base + $2,500 low-cost bonus (MSRP ≤ $80k)
Income-qualified: up to $9,000 new / $6,000 used
~3–4 mi/kWh typical BEV
L2 ~90%; DCFC ~85%
CO residential avg ~16.5¢/kWh
Typical DCFC ~$0.35–$0.50/kWh
CO gas excise tax $0.22/gal (included in pump price)
e.g. Xcel Energy $500 L2 rebate
BEV $180 flat / PHEV $56.50 / hybrid $21.75 (2026)
Sets sales tax, corridor fee, and APC (ICE)
Sets age-based uniform fee (new ~$150)
>14,000 lb uses heavy registration tier
Auto-filled from location sheet
$10 in adopting counties (§41-1a-1222)
ICE only in I/M counties; EVs exempt
~3–4 mi/kWh typical BEV
2026 gas tax 52.4¢ → BEV light ~$267 / PHEV ~$113.50
MCL 257.801 weight tax; >8,000 lb = heavy EV surcharge
Indexes EV surcharge above 19¢ (2026: 52.4¢)
Not enacted statewide as of 2026 (default $0)
Use tax on (price − trade-in) × 6%
~$10–$15 for 1-year; $29 for 2-year
~0.35 kWh/mi ≈ 2.86 mi/kWh
§56-3-645: BEV $120 / PHEV&hybrid $60 biennial
Sets millage + flat fees for property tax
Base reg e.g. 4,001–5,000 lb = $40 biennial
Used only if “use sales tax instead of IMF”
~3–4 mi/kWh typical BEV
~half of biennial base + DMV
AFV fee by GVW (eff. Oct 2025): EV $110 / PHEV $85 / HEV $60 under 6,000 lb
Leave 0 to use class default; overrides class bracket when set
Typical specialty $40–$50; vanity $50
e.g. bike-friendly +$25/yr
Also used for DNREC rebate MSRP tiers
Document fee on (price − trade-in) × 5.25%
DE avg ~9,800 mi/yr
~0.30 kWh/mi ≈ 3.33 mi/kWh
Delmarva EVsmart L2 rebate ~$300
Insurify illustrative averages
Default ~50% after 5 years
BEV $120 / PHEV $50 / e-motorcycle $20 per year (unchanged through 2026)
Typical passenger ~$50–$100/yr (class-dependent)
Road-use and base fees multiply by period years
Excise on (price − trade-in) × 5%; no local vehicle sales tax
Optional: up to $7,500 new / $4,000 used if eligible (no ND state rebate)
~4 mi/kWh typical small BEV
L2 public ~$0.25; DCFC ~$0.35–$0.50
Typical ND co-op L2 rebate $100–$750
BEV $100 / PHEV $50 annual decal (W.S. 31-3-102)
Sales tax from WY locality sheet
County fee = 3% × (factor × factory price)
Full year = 12; mid-year first registration prorates
Required for trailer / commercial state fee
Original factory price (used for ad valorem even on used vehicles)
Auto-filled from locality (state 4% + local)
~3–4 mi/kWh typical BEV
BEV $100 / PHEV $50 (eff. July 1, 2023)
Used when class is over 8,000 lb ($1.06 per 100 lb)
Optional town tax (RSA 261:153); e.g. Manchester ~0.3–1.8% of value
Vanity plates typically $60 (new/used only)
Used for TCO only (no NH sales tax)
~3–4 mi/kWh typical BEV
Default ~75% home / 25% public
NHEC $300 L2 rebate (if applicable)
BEV $100/yr (eff. July 1, 2026); PHEV exempt
10+ years old → 30% license fee discount
Optional; class dropdown is primary
Varies by county (often $0–$5/wheel)
Typical plate mail-out on new/used
Often $10 issuance (new/used)
Typically $10 if lien recorded
~3–5 mi/kWh typical BEV
L2 ~15–25¢/kWh; DCFC often timed
e.g. Black Hills Energy up to $500 L2
No separate EV surcharge — BEV uses $32.50/2yr floor
DMV 100-lb brackets · 2,951–3,050 lb = $48.50/2yr
Sets sales tax rate + county use tax / MCTD
$50 through 3/31/2028; drops to $5 after
Optional; capped at $175
EVs exempt from emissions — safety only
For Drive Clean Rebate tier
~3–5 mi/kWh typical BEV
State charger credit up to $500 (to 6/30/26)
BEV $200 / HEV·PHEV $100 (2024–2026 renewals)
Used for truck class (≥26,000 lb or Truck class)
Sets sales tax; Davidson/Shelby preset wheel tax
Davidson $55 · Shelby $50 · others often $0
~3–5 mi/kWh typical BEV
No TN purchase rebate; federal 30C to 6/30/26
MA EV surcharge = $0 (2026)
Sets excise depreciation factor
Original MSRP drives assessed value
Typically $25 if financed
BEVs exempt from emissions; still pay safety
Federal new-EV credit (30D) ended 9/30/2025 — shown as $0 for 2026 purchases. HOV Clean Air decals ended 9/30/2025.
~3–5 mi/kWh typical BEV
Heavy EV decal tiers above 18,000 / 36,000 lb
State 4.225% + local from sheet
Often $2 on ownership transfer
Avg MO utility L2 rebate ~$250
~3–5 mi/kWh typical BEV
~10¢/mi × 12k
~6¢/mi × 12k
BEV uses EV fee tier regardless of MPGe
>26,000 lb → weight-mile (not passenger reg)
DEQ rebates typically require ≥10 kWh
Oregon does not credit trade-in against privilege tax
Typical new $26 · transfer $30
PGE / Pacific Power L2 typically $300–$500
Clean-Air HOV stickers expired 9/30/2025 — no HOV access in 2026. Only one DEQ rebate path (standard or Charge Ahead).
~3–5 mi/kWh typical BEV
~0–19 MPG biennial $126 → $63/yr
CT EV surcharge = $0 (2026). EV/PHEV skip Clean Air fee.
>8,550 lb personal pickup may use §14-47 commercial rates
70% assessment × mills / 1000 (town-specific)
Eversource / UI L2 often up to ~$1,000
NV EV surcharge = $0. EV specialty plate is BEV-only.
Sets GST depreciation age
From county sheet; Clark/Washoe also get +1% GST supplemental
DMV value = 35% × MSRP (NRS 371)
First-time $28.25 · older often $7.25
HOV Clean Air / AFV access ended 9/30/2025. Federal 30D/25E timing depends on delivery date.
Passenger: BEV $165 / PHEV $100 / HEV $70 (eff. Jan 1, 2026)
Passenger base $30 (≤4,500) / $40 (>4,500). Light trucks ≤12,000 use EV flat fees.
Renewals use 12. New/transfer may prorate (K.S.A. 8-134).
State 6.5% + local from sheet
Typically ~$5; varies by county
NEV class is EV-fee exempt even if marked electric
Passenger ≤8k lb: $69 (1–2 yrs) / $57 (3–6) / $45 (7+)
Over 8,000 lb uses §49-434 weight schedule
State 6% + local (max 9%). Auto-fills from county.
County title admin added separately
Idaho has no state EV purchase rebate. Federal 30D generally ended for purchases after 9/30/2025.
BEV/H2 $150; PHEV & EV motorcycle $75 (LB1317 / Jan 2025)
Plate $4.10 on new/used only (not renewal)
Passenger base $15. Trucks use weight tiers (e.g. 6,001–8,000 lb = $25).
State 5.5% + local from sheet
e.g. LES ~$500 smart charger; OPPD programs vary
Nebraska has no state EV purchase rebate or tax credit.
Maine has no EV registration surcharge or mileage tax (2026).
Excise mill rate declines with age (2.40% → 0.40%).
Municipal excise uses original MSRP, not sale price.
29-A §603 — due on new/used, not renewal
Up to ~$5,000–$7,000 new EV with off-peak charger (if eligible)
Maine has no state income-tax credit for EV purchase. No sales-tax exemption for EVs.
Flat annual surcharge only — no WV mileage / RUC tax.
Class 3–4 levy from sheet (personal property tax)
Assessed at 60% of this value × levy rate
e.g. APCo charger rebate (~$250) if eligible
West Virginia has no state EV purchase rebate. Federal 30C home charger credit may apply through 6/30/2026.
WV average ~16,876 mi/yr
≈30 kWh/100 mi default
Class 1 BEV $130 / PHEV $70 (≤6,000 lb)
Age tiers: 0–4 / 5–10 / 11+ years
Sets EV fee class (1–4)
+$825 if MSRP > $150k and ≤10 yr old
Optional; max 0.7% of value (61-3-537)
Montana has no state EV purchase rebate. Public charger electricity tax is 3¢/kWh (15-70-802) — not applied to home charging.
≈33.7 kWh/100 mi (100 MPGe)
Public supply may include 3¢/kWh charger tax
≈$217 + parks/forest for new ICE
EVs renew biennially (no permanent registration)
≤5k $180 · 5–12k $268 · 12–18k $516 · >18k $662 (biennial)
Typically $15 if recording a lien
Anchorage MVRT repealed; enter borough tax if applicable
Anchorage/Fairbanks ICE ~$2; BEVs exempt
e.g. Alaska Power & Tel ~$500 if eligible
Alaska has no statewide sales tax and no state EV purchase credit in 2026.
≈30 kWh/100 mi default
≈$180 biennial ÷ 2
Only BEVs get the $40 Class V rate (not PHEVs)
Excise tiers: ≤3,499 / 3,500–4,999 / ≥5,000. BEVs −1,000 lb after year 2.
DC infrastructure credit = 50% up to $1,000 (expires 12/31/2026)
DC has no EV purchase rebate. No per-mile EV fee. Emissions inspection waived for BEVs.
DC average VMT is low (~4,600); default 8,000
Annual surcharge effective Jan 1, 2026 (no per-mile EV fee)
Override if your DMV notice differs (motorcycle default $23)
PowerUp RI residential rebate typically up to $1,000–$1,500
RI average VMT ≈ 10,000 mi/yr
State OER: L2 $0.28 · DCFC $0.39
Default $89 annual / $163 biennial (auto-updates with period)
Optional; varies by town (~1–2% of value)
Default 12,000 (VT rural drivers often higher)
BEVs pay RUC (not the old $50 alt-fuel line). Maui adds $100 EV / $50 hybrid.
State: 1.75¢/lb ≤4k; 2¢ 4–7k; 2.25¢ >7k. Plus county ¢/lb.
Flat $50 option ends 6/30/2028; then RUC only.
State GET 4% + county surcharge (e.g. Honolulu 0.5%)
Up to $500/port (L2) through 6/30/2026 — enter if claimed
Hawaii has no state EV purchase tax credit. EVs keep HOV lane use and free government parking (HRS §291-71).
Age 5+ uses reduced base fee
≤2k / 2–3k / >3k classes. >26k uses WDT.
No NM state EV purchase rebate. Federal 30D/25E generally ended for purchases after 9/30/2025.
Tennessee electric vehicle owners pay one of the higher annual EV surcharges in the country. Under Tenn. Code Ann. Section 55-4-116, all-electric vehicles owe an extra $200 per year at registration renewal in 2024 through 2026, on top of the standard Class B passenger fee of about $26.50. Plug-in hybrids and conventional hybrids pay $100 annually. The fee rises to $274 for battery-electric vehicles starting with renewals on or after January 1, 2027, with inflation adjustments from 2028 onward. Low-speed and medium-speed electric vehicles are exempt. Many counties add wheel taxes: Nashville-Davidson charges $55, Shelby County $50 plus city fees in Memphis. Tennessee offers no state purchase rebate, but TVA-region electricity averages about 14.5 cents per kilowatt-hour, with some utilities offering off-peak EV rates near 10 cents. Federal purchase credits ended for most acquisitions after September 30, 2025. This guide explains every major fee, tax, rate, and calculation step in plain English so you can estimate what it really costs to register and own an EV in Tennessee in 2026.
Tennessee funds highways largely through gasoline and diesel taxes paid at the pump. Battery-electric vehicles do not buy fuel, so the legislature created an alternative revenue stream through registration. Public Chapter 181 in 2017 established a $100 annual fee for all-electric vehicles effective 2018. Public Chapter 159 in 2023 doubled the battery-electric fee to $200 for renewals starting January 1, 2024, and created a new $100 fee for hybrid and plug-in hybrid vehicles.
For a typical Nashville commuter in a Tesla Model 3, annual registration might total roughly $281: about $26.50 in base state and clerk fees, $200 EV surcharge, and $55 Davidson County wheel tax. A gasoline Toyota Camry in the same county pays about $81 without the EV or hybrid premium. That $200 gap is among the largest recurring EV penalties in the United States for passenger cars in 2026.
Energy costs partially offset the registration premium. Tennessee average residential electricity ran about 14.47 cents per kilowatt-hour in May 2026 EIA data. Knoxville Utilities Board and other local distributors offer time-of-use rates with off-peak charging near 10 cents. At 12,000 miles per year and 4 miles per kilowatt-hour, home charging at 14.5 cents costs roughly $435 per year versus about $1,400 in gasoline for a 30 mpg car at $3.50 per gallon.
Purchase costs include Tennessee sales tax, typically 7% state plus up to 2.75% local for a combined rate often near 9.75% on vehicle sales. Title fee at initial registration is $11.50. Federal Clean Vehicle Credits of up to $7,500 generally ended for vehicles acquired after September 30, 2025. No Tennessee state rebate exists. Anyone building a Tennessee EV fee calculator needs the EV surcharge schedule, Class B base fees, county wheel taxes, lease fee, and planned 2027 increase together.
Tennessee EV and Hybrid Registration Surcharges
Tenn. Code Ann. Section 55-4-116 imposes additional annual fees on electric and hybrid vehicles in addition to standard registration taxes. Revenue supports the state transportation system. Fees apply at registration renewal and effectively at initial Tennessee registration when titling a new or transferred vehicle.
2026 fee schedule (renewals 2024–2026)
| Vehicle type | 2026 annual surcharge | 2027 and later |
|---|---|---|
| All-electric (BEV) | $200 | $274 (2027); CPI-adjusted from 2028 (max 3%/yr) |
| Plug-in hybrid (PHEV) | $100 | $100 through 2027; CPI-adjusted from 2028 |
| Conventional hybrid (HEV) | $100 | Same as PHEV |
| Gasoline / diesel | $0 | $0 |
| Low-speed / medium-speed EV | Exempt | Exempt |
All-electric means a vehicle powered solely by an electric motor recharged from an external source. The statute excludes low-speed vehicles under 25 mph, medium-speed neighborhood vehicles, and certain government or military vehicles. Battery capacity does not affect the fee. A Nissan Leaf and a Rivian R1T pay the same $200 passenger EV surcharge if registered as Class B private vehicles.
Tennessee does not prorate registration. If you purchase mid-year, you still pay the full annual EV fee at registration.
Example 1: New Battery-Electric Car (Knox County, No Wheel Tax)
Scenario: 2026 Tesla Model Y; all-electric; Class B passenger; not leased.
Class B base (state + clerk): $26.50 EV surcharge (BEV, 2026): $200.00 County wheel tax (Knox, est.): $0.00 ────────────────────────────────────────── Total annual registration: $226.50
Same gasoline SUV in Knox County without wheel tax pays about $26.50.
Example 2: Plug-in Hybrid in Nashville (Davidson County)
Class B base: $26.50 Hybrid/PHEV surcharge: $100.00 Davidson wheel tax: $55.00 ────────────────────────────────────────── Total annual registration: $181.50
PHEV owners save $100 per year versus full EV on the state surcharge but still pay the hybrid fee gasoline cars avoid.
Example 3: Leased Battery-Electric (Memphis Area)
Class B base: $26.50 EV surcharge: $200.00 Shelby County wheel tax: $50.00 Lease fee (T.C.A. §55-4-101): $2.00 Memphis city fee (example): $30.00 ────────────────────────────────────────── Total annual registration: $308.50
Important: The EV fee increases to $274 for battery-electric renewals on or after January 1, 2027. Plan for higher registration costs when budgeting multi-year ownership from 2027 onward.
References:
- Tenn. Code Ann. §55-4-116 — electric and hybrid vehicle fees
- Public Chapter 181 (2017) and Public Chapter 159 (2023) — Transportation Modernization Act
- Tennessee Department of Revenue — Notice #23-14 and form VR-5 guidance
Base Registration Fees and Vehicle Classes
Tenn. Code Ann. Section 55-4-111 sets base registration taxes by vehicle class. Most passenger cars, SUVs, and light pickups register as Class B private vehicles.
Common private vehicle base fees
| Class | Vehicle type | State fee | Typical total with clerk fee |
|---|---|---|---|
| Class B | Passenger car, motorhome, light truck (private) | $23.75 | ~$26.50 |
| Class A | Motorcycle | $16.75 | ~$19.50 |
| Antique | Vehicle over 25 years (special plate) | $30.00 | ~$32.50 |
| Class F/G | Low-speed / medium-speed | $14.50 | Varies |
Title fee at initial registration is $11.50 one-time. Tennessee registration is annual with no mid-year refund if you sell the vehicle.
Commercial trucks by gross weight (Section 55-4-113)
Electric commercial trucks pay the freight class fee plus the $200 EV surcharge when registered as all-electric. Representative annual registration taxes:
| Class | Declared GVW | Annual tax |
|---|---|---|
| Class 1 | ≤ 9,000 lb | $68.50 |
| Class 4 | ≤ 26,000 lb | $481.00 |
| Class 6 | ≤ 38,000 lb | $711.00 |
| Class 7 | ≤ 44,000 lb | $788.00 |
| Class 11 | ≤ 80,000 lb | $1,352.50 |
Example 1: Electric Delivery Van (35,000 lb GVW, Class 6)
Freight registration (Class 6): $711.00 EV surcharge (BEV): $200.00 ────────────────────────────────────────── Total (before local fees): $911.00/yr
Example 2: Used 2019 Nissan Leaf (Class B, Knox County)
Class B base: $26.50 EV surcharge (same as new): $200.00 ────────────────────────────────────────── Total: $226.50/yr (no discount for used; fee does not depend on purchase date)
References:
- Tenn. Code Ann. §55-4-111 — registration classification and base taxes
- Tenn. Code Ann. §55-4-113 — freight vehicle registration by weight
- Tenn. Code Ann. §55-4-101 — registration procedures and lease fee
County Wheel Taxes and Municipal Fees
Many Tennessee counties and cities add wheel taxes or registration surcharges collected through county clerk offices alongside state fees.
- Davidson County (Nashville): $55 wheel tax on passenger vehicles
- Shelby County: $50 wheel tax; Memphis adds about $30 city fee; Collierville and Germantown about $35
- Most other counties: no separate wheel tax unless locally adopted; verify with your county clerk
Leased vehicles add a mandatory $2 lease fee under Tenn. Code Ann. Section 55-4-101. Business or for-hire registrations may use higher fee schedules under Section 55-4-112.
Example 1: EV Owner Moving to Nashville
Scenario: Out-of-state transfer; first TN registration; Class B BEV.
Class B base: $26.50 EV surcharge (charged at registration): $200.00 Davidson wheel tax: $55.00 Title (one-time): $11.50 ────────────────────────────────────────── First-year registration line: $281.50 + title (Must register within 30 days of residency)
Example 2: Gas vs. EV in Same County (Davidson)
Gasoline Class B: $26.50 + $55 wheel = $81.50/yr Battery-electric Class B: $26.50 + $200 EV + $55 = $281.50/yr Annual EV premium in Nashville: $200.00
References:
- Davidson County Clerk — wheel tax schedule
- Shelby County Clerk — registration and wheel tax fees
- Tennessee Department of Revenue — county clerk fee guidance
Tennessee Electricity Rates and Charging Costs
Tennessee is primarily served by the Tennessee Valley Authority through local power companies. EV charging at home is not subject to a separate Tennessee road-use tax on electricity.
Representative rates (2026)
| Source | Rate (¢/kWh) | Notes |
|---|---|---|
| Statewide average (EIA, May 2026) | 14.47 | Residential |
| Knoxville Utilities Board off-peak EV | ~10 | Overnight TOU window |
| Commercial average (EIA) | ~11.8 | Workplace charging context |
| Public Level 2 (typical) | 15–25 | Varies by network |
| DC fast (per-minute networks) | ~$0.10–0.30/min | Plus $2–4 session fees common |
TVA EnergyRight provides EV education but no direct statewide purchase rebate. Check your local utility for time-of-use or EV-specific tariffs.
Example 1: Home Charging (12,000 mi, 4 mi/kWh, 14.47¢)
Annual kWh: 12,000 ÷ 4 = 3,000 kWh Electricity cost: 3,000 × $0.1447 = $434.10/yr Cost per mile: 3.6¢/mi EV registration premium ($200): +1.7¢/mi at 12k mi
Example 2: KUB Off-Peak (~10¢/kWh)
3,000 kWh × $0.10 = $300.00/yr Saves ~$134 vs. statewide average rate
Example 3: EV vs. Gasoline Fuel Cost
EV energy (14.47¢): $434/yr ICE at 30 mpg, $3.50/gal: 400 gal = $1,400/yr Fuel savings: ~$966/yr Minus $200 EV fee vs gas: ~$766/yr net (Nashville adds same wheel tax to both)
References:
- U.S. Energy Information Administration — Tennessee electricity profile (May 2026)
- Tennessee Valley Authority — EnergyRight EV resources
- Knoxville Utilities Board — time-of-use and EV rate schedules
Federal Credits and Tennessee State Programs
Federal tax credits (2026 status)
- Clean Vehicle Credit (IRC §30D): up to $7,500 — generally unavailable for vehicles acquired after September 30, 2025
- Used Clean Vehicle Credit (IRC §25E): up to $4,000 — same acquisition cutoff
- Home charger credit (IRC §30C): 30% up to $1,000 for qualifying equipment placed in service before July 1, 2026
No Tennessee state purchase incentives
Tennessee offers no state EV tax credit, rebate, or registration exemption as of 2026. Compressed natural gas and propane vehicles have no separate Tennessee registration surcharge beyond standard classes; only electricity is addressed under Section 55-4-116.
Example 1: 2026 EV Purchase (No Federal Credit)
$42,000 EV in Tennessee Sales tax (9.75% example): $4,095.00 Federal purchase credit: $0.00 State rebate: $0.00 Annual EV registration (Davidson): $281.50
Example 2: Home Charger Before July 1, 2026
Install cost: $850.00 Federal 30C (30%, max $1,000): -$255.00 Net out-of-pocket: $595.00
References:
- Internal Revenue Service — IRC §30D, §25E, §30C
- U.S. DOE Alternative Fuels Data Center — Tennessee incentives summary
How the Tennessee EV Fee Calculator Works
A Tennessee fee calculator should identify fuel type first, then base registration class by weight, then layer local fees and lease charges.
Step 1: Determine base registration fee
- If GVWR under 26,000 lb and private passenger use: Class B total about $26.50
- If commercial truck: look up Class 1–11 in Section 55-4-113 by declared gross weight
- If low-speed or medium-speed: Class F/G at $14.50 (EV surcharge exempt)
Step 2: Add EV or hybrid surcharge
If BEV and renewal year 2024–2026: add $200 If BEV and renewal year ≥ 2027: add $274 (then CPI-adjust from 2028) If PHEV or HEV: add $100 (through 2027; CPI-adjust from 2028) Otherwise: add $0
Step 3: Add local and lease fees
If Davidson County: + $55 wheel tax If Shelby County: + $50 wheel tax (+ city fee if applicable) If leased: + $2 lease fee Total annual = base + EV/hybrid + lease + local
Step 4: Optional energy cost module
Grid kWh = (annual miles ÷ mi/kWh) ÷ charging efficiency Energy cost = grid kWh × $/kWh
Recommended defaults
| Input | Default | Notes |
|---|---|---|
| Annual miles | 12,000 | U.S. average |
| Electricity rate | 14.47¢/kWh | EIA May 2026 |
| TOU off-peak | 10¢/kWh | KUB example |
| Gas price | $3.50/gal | For ICE compare |
| EV efficiency | 4.0 mi/kWh | Mid-size EV |
| BEV surcharge (2026) | $200 | Statutory |
| Hybrid/PHEV surcharge | $100 | Statutory |
| Class B base | $26.50 | Incl. clerk fee |
Sample Vehicle Registration Totals (2026)
| Vehicle | Location | Base | EV/Hybrid | Local | Total/yr |
|---|---|---|---|---|---|
| 2026 Tesla Model 3 (BEV) | Davidson | $26.50 | $200 | $55 | $281.50 |
| 2026 Prius Prime (PHEV) | Davidson | $26.50 | $100 | $55 | $181.50 |
| Electric box truck (35k lb) | Knox | $711 | $200 | $0 | $911.00 |
| Used 2019 Leaf (BEV) | Knox | $26.50 | $200 | $0 | $226.50 |
| Leased Bolt (BEV) | Shelby | $26.50 | $200 | $52 | $278.50 |
| Gas Camry (ICE) | Davidson | $26.50 | $0 | $55 | $81.50 |
Shelby leased example includes $50 wheel + $2 lease fee; Memphis city fee would add ~$30.
Five-Year Ownership Sketch: BEV vs. ICE (Knox County)
EV registration 5× $226.50 = $1,132.50 ICE registration 5× $26.50 = $132.50 Extra reg cost for EV over 5 yr: $1,000.00 EV energy 5× $434 = $2,170 ICE fuel 5× $1,400 = $7,000 Energy savings (EV): $4,830 Net 5-yr operating (reg + energy): EV saves ~$3,830 (excludes purchase price, sales tax, insurance, maintenance)
Tennessee 2026 fee summary
| Item | Amount | Notes |
|---|---|---|
| BEV surcharge (2026) | $200/yr | §55-4-116 |
| BEV surcharge (2027+) | $274/yr | Then CPI-adjusted |
| PHEV/HEV surcharge | $100/yr | §55-4-116 |
| Class B base | ~$26.50 | $23.75 + clerk |
| Lease fee | $2 | Per registration |
| Title (one-time) | $11.50 | Initial registration |
| Davidson wheel tax | $55 | Passenger |
| Shelby wheel tax | $50 | Passenger |
| Residential electricity | ~14.47¢/kWh | EIA May 2026 |
| Federal purchase credit | $0 | Ended 9/30/2025 |
Legislative Timeline
- 2018: Public Chapter 181 creates $100 annual EV fee (effective renewals from 2018)
- April 2023: Public Chapter 159 (Transportation Modernization Act) enacted
- January 2024: EV fee rises to $200; new $100 hybrid/PHEV fee applies
- 2026: BEV $200 and hybrid $100 remain in effect
- January 2027: BEV fee increases to $274
- January 2028 onward: Fees adjust annually by CPI (maximum 3% increase per year)
Common Questions
How much is the Tennessee EV fee in 2026?
All-electric vehicles pay $200 per year in addition to base registration. Plug-in hybrids and conventional hybrids pay $100. Low-speed and medium-speed electric vehicles are exempt.
Will the EV fee increase?
Yes. Battery-electric renewals on or after January 1, 2027 owe $274. From 2028, both EV and hybrid fees adjust for inflation up to 3% per year.
Do plug-in hybrids pay less than full EVs?
Yes. PHEVs and HEVs pay $100 versus $200 for battery-electric vehicles in 2026.
Does Tennessee prorate registration?
No. You pay the full annual fee including the EV surcharge even if you register mid-year.
Are antiques exempt from the EV fee?
The statute does not clearly exempt antique vehicles. Electric antiques likely still owe the EV surcharge unless the Department of Revenue confirms otherwise. Low-speed vehicles are explicitly exempt.
Is there a Tennessee state EV rebate?
No state purchase rebate or tax credit exists as of 2026.
What about sales tax on the vehicle?
Tennessee vehicle sales tax is typically about 9.75% combined state and local, separate from annual registration fees.
Edge Cases
Out-of-state transfers: New residents must register within 30 days. County clerks typically collect the EV fee at first Tennessee registration.
Commercial fleets: Same EV surcharge applies; for-hire vehicles may use Section 55-4-112 schedules.
Government vehicles: State and federal fleet vehicles may be exempt from registration taxes; outside consumer calculator scope.
Antique plates: $30 base fee but EV surcharge may still apply for electric antiques.
Where the Numbers Come From
EV and hybrid surcharge amounts come from Tenn. Code Ann. Section 55-4-116 and Public Chapters 181 and 159. Base registration classes follow Sections 55-4-111 and 55-4-113. Local wheel taxes come from Davidson and Shelby county clerk publications. Electricity data uses EIA May 2026 Tennessee averages and utility tariff information. Federal credit rules follow IRS guidance.
References:
- Tennessee Code Annotated Title 55, Chapter 4
- Tennessee Department of Revenue — Vehicle Services and Notice #23-14
- County clerk offices (Davidson, Shelby)
- U.S. EIA, IRS, TVA, KUB
Key Takeaways for Tennessee EV Owners
Tennessee battery-electric owners pay a $200 annual surcharge on top of Class B registration of about $26.50. Plug-in and conventional hybrids pay $100. Nashville adds $55 wheel tax; Shelby County $50 plus possible city fees. Leased vehicles add $2 per registration.
The fee jumps to $274 for battery-electric renewals starting January 2027, with inflation adjustments from 2028. Budget accordingly for long-term ownership.
Cheap TVA-region electricity helps offset registration: at roughly 14.5 cents per kilowatt-hour, fuel savings often exceed $900 per year versus gasoline at 12,000 miles. Off-peak rates near 10 cents improve the picture further. No state purchase rebate and no federal credit for most 2026 buys mean upfront cost matters more.
Compare PHEV versus BEV carefully in Tennessee: $100 versus $200 annual surcharge may matter if you drive mostly on gasoline anyway. Confirm all fees with your county clerk and the Department of Revenue before you register.
Disclaimer: This guide is for education and estimation only. Tennessee fees, local wheel taxes, and utility rates change. Confirm all amounts with the Tennessee Department of Revenue, your county clerk, and your utility before completing a transaction.
Complete Reference List
Tennessee law and agencies
- Tenn. Code Ann. §55-4-116 — electric and hybrid vehicle registration fees
- Tenn. Code Ann. §55-4-111 — vehicle registration classes and base taxes
- Tenn. Code Ann. §55-4-113 — freight vehicle registration by weight
- Tenn. Code Ann. §55-4-101 — registration procedures and lease fee
- Public Chapter 181 (2017) and Public Chapter 159 (2023)
- Tennessee Department of Revenue — Vehicle Services, form VR-5, Revenue News notices
- Davidson County Clerk and Shelby County Clerk — wheel tax schedules
Utilities, federal, and market data
- U.S. Energy Information Administration — Tennessee electricity profile
- Tennessee Valley Authority — EnergyRight program
- Knoxville Utilities Board and local power distributors — EV rate schedules
- Internal Revenue Service — IRC §30D, §25E, §30C
- U.S. DOE Alternative Fuels Data Center — Tennessee incentives
- U.S. EPA / fueleconomy.gov — vehicle efficiency data
Article prepared for the EV Fee Calculator project’s Tennessee educational content. Figures reflect 2026 statutory fees, EIA May 2026 electricity rates, and illustrative registration calculations unless otherwise noted.