Short-term rental & Airbnb taxes in Knoxville, TN (2026)
Short-term rental guests in Knoxville pay roughly 18.25% 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 taxPlatforms (Airbnb, Vrbo, etc.) collect and remit sales tax on marketplace bookings; hosts booking directly must register and remit themselves (business license required). | 7% | varies |
| Knox County local option sales taxLocal option sales tax; combined state+local sales tax is 9.25%. A November 2025 city referendum to raise it to 2.75% was rejected by voters. Platform-collected on marketplace bookings. | 2.25% | varies |
| City of Knoxville Hotel Occupancy Privilege TaxRaised from 3% to 4% effective January 1, 2025. Since January 1, 2021, short-term rental marketplaces must remit local occupancy taxes to the TN Dept. of Revenue; direct-booking hosts file and remit to the City themselves (filing required even with zero rentals). | 4% | varies |
| Knox County Hotel/Motel Occupancy TaxCounty occupancy tax applies inside Knoxville city limits in addition to the city tax (per official TN TACIR combined-rate table). Platform-collected for marketplace bookings under the 2021 state marketplace law; direct-booking hosts remit to the Knox County Clerk monthly. | 5% | varies |
What will guests pay on a Knoxville stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Knoxville occupancy tax calculator
| Gross rent | $450.00 |
| Tennessee state sales tax (7%)· collection varies | $31.50 |
| Knox County local option sales tax (2.25%)· collection varies | $10.13 |
| City of Knoxville Hotel Occupancy Privilege Tax (4%)· collection varies | $18.00 |
| Knox County Hotel/Motel Occupancy Tax (5%)· collection varies | $22.50 |
| Total tax (18.25%) | $82.13 |
| Guest pays | $532.13 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Knoxville and your booking platform.