Short-term rental & Airbnb taxes in Gatlinburg, TN (2026)
Short-term rental guests in Gatlinburg pay roughly 14% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Tennessee state sales taxApplies to short-term lodging (reservations 89 nights and shorter). Airbnb/Vrbo collect and remit on marketplace bookings; hosts taking direct bookings must register with the TN Department of Revenue and remit themselves. | 7% | varies |
| Sevier County local option sales taxLocal sales tax in Gatlinburg/Sevier County (combined sales tax 9.75%). Platforms collect on marketplace bookings; hosts remit on direct bookings. The separate Sevier County 3% lodging tax applies only OUTSIDE the city limits of Gatlinburg, so it does not stack inside the city. | 2.75% | varies |
| City of Gatlinburg hotel/motel occupancy privilege taxLevied on occupancy by transients (stays under 90 days) under Gatlinburg Municipal Code § 5-602. Since Tennessee's 2021 marketplace law, Airbnb states it collects all locally imposed occupancy taxes on its reservations; for direct bookings the operator collects from the guest and remits to the city director of finance by the 20th of the following month (2% collection allowance). | 3% | varies |
| City of Gatlinburg gross receipts privilege taxCity business privilege tax of 1.25% on gross receipts of every business in the city, expressly including renting rooms/lodgings/accommodations to transients. By ordinance it must be absorbed by the operator and may not be passed on to guests; reported and remitted to the city monthly. | 1.25% | host |
What will guests pay on a Gatlinburg stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Gatlinburg occupancy tax calculator
| Gross rent | $450.00 |
| Tennessee state sales tax (7%)· collection varies | $31.50 |
| Sevier County local option sales tax (2.75%)· collection varies | $12.38 |
| City of Gatlinburg hotel/motel occupancy privilege tax (3%)· collection varies | $13.50 |
| City of Gatlinburg gross receipts privilege tax (1.25%)· host remits | $5.63 |
| Total tax (14%) | $63.00 |
| Guest pays | $513.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Gatlinburg and your booking platform.