Can I Airbnb in Gatlinburg, TN? (2026)
Short-term rentals (called 'tourist residences') are legal and common in Gatlinburg, but every unit rented for less than 30 days must hold an annual city Tourist Residency Permit ($200 base covering two bedrooms, plus $75 per additional bedroom) and pass an annual fire/building inspection. There is no owner-occupancy rule, unit cap, or night cap; the single biggest restriction is zoning — tourist residences are prohibited in the R-1A and R-2A residential districts, while allowed in R-1, R-2, R-3 and the commercial districts. Guests pay 12.75% in lodging taxes (7% state sales + 2.75% county sales + 3% city occupancy tax), and operators also owe the city's 1.25% gross receipts privilege tax. Always confirm current requirements with the city before operating.
What’s required: a Tourist Residency Permit ($200) is required; occupancy taxes apply; renew annual.
Check a specific address
Rules can vary by zone and parcel. Resolve any Tennessee street address to its jurisdiction and see the verified rules that apply.
Related
Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Also check HOA/condo rules and your lease, which can prohibit short-term rentals even where the city allows them.