Short-term rental & Airbnb taxes in Nashville, TN (2026)
Short-term rental guests in Nashville pay roughly 16.75% 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 rentals of less than 90 days. Marketplace facilitators (Airbnb, Vrbo) collect and remit on bookings made through their platforms; the property owner collects and remits on direct bookings. Filed with the TN Department of Revenue. | 7% | varies |
| Davidson County local option sales taxRaised from 2.25% to 2.75% effective Feb 1, 2025 by the voter-approved 0.5% transit surcharge ('Choose How You Move'), making combined sales tax 9.75%. Collected the same way as state sales tax (platform for marketplace bookings, host for direct bookings). | 2.75% | varies |
| Metro Nashville-Davidson County Hotel Occupancy Privilege Tax7% of gross receipts plus a $2.50 per room-night fee; the rate rose from 6% to 7% on July 1, 2023 (Titans stadium financing). Under T.C.A. 67-4-1502, short-term rental marketplaces (Airbnb, Vrbo) must collect and remit this local occupancy tax to the TN Department of Revenue for marketplace bookings; hosts remit directly to the Metro Collections Office (returns due by the 20th of each month) for direct bookings. Proof of Hotel Occupancy Tax payment is required at permit renewal. | 7% | varies |
What will guests pay on a Nashville stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Nashville occupancy tax calculator
| Gross rent | $450.00 |
| Tennessee state sales tax (7%)· collection varies | $31.50 |
| Davidson County local option sales tax (2.75%)· collection varies | $12.38 |
| Metro Nashville-Davidson County Hotel Occupancy Privilege Tax (7%)· collection varies | $31.50 |
| Total tax (16.75%) | $75.38 |
| Guest pays | $525.38 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Nashville and your booking platform.