Can I Airbnb in Sevier County, TN? (2026)
Short-term rentals are legal throughout unincorporated Sevier County with no owner-occupancy, night-cap, or minimum-stay restrictions, but since January 1, 2024 every STR outside city limits must hold an annual Short-Term Rental Unit Operational Permit from the Sevier County Fire Marshal's Office ($250/year for units sleeping 12 or fewer; $25 per additional occupant for larger units) and pass a yearly life-safety inspection. Guests pay roughly 12.75% in combined taxes (9.75% state/local sales tax plus a 3% county lodging tax), which Airbnb/Vrbo remit for platform bookings while hosts remit directly on direct bookings. Properties inside Sevierville, Pigeon Forge, Gatlinburg, or Pittman Center follow those cities' separate rules instead. Always confirm current requirements with the city before operating.
What’s required: a Sevier County Short-Term Rental Unit (STRU) Annual Operational Permit ($250) 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 12, 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.