Short-term rental & Airbnb taxes in Pigeon Forge, TN (2026)
Short-term rental guests in Pigeon Forge pay roughly 13.25% 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 taxApplies to short-term lodging (stays under 90 days). Since January 1, 2021, short-term rental marketplaces (Airbnb, Vrbo, etc.) must collect and remit sales and local occupancy taxes to the TN Department of Revenue for bookings made through the platform; hosts remit directly to the Department for direct bookings. | 7% | varies |
| Sevier County local option sales taxCombined state + local sales tax in Pigeon Forge is 9.75%. Platform collects for marketplace bookings; host remits with sales tax return for direct bookings. | 2.75% | varies |
| City of Pigeon Forge hotel/motel occupancy privilege taxLevied under Municipal Code § 5-602 on occupancy by transients (under 90 continuous days), including tourist cabins. Marketplaces remit to the TN DOR for platform bookings; for direct bookings the operator remits to the City by the 20th of the following month. Effective July 1, 2025, Public Chapter 364 (2025) (amending T.C.A. § 67-4-1404) subjects the first 30 days of occupancy in a short-term rental unit to local occupancy tax regardless of the overall length of stay, for rental agreements entered, renewed, or amended on or after that date; under prior law a stay of 30+ continuous days made the entire rental term exempt, with a refund/credit of tax collected (TN DOR Occupancy Tax Notice #25-07). Note: Sevier County's separate 3% lodging tax applies only OUTSIDE the city limits of Pigeon Forge, Gatlinburg, Sevierville, and Pittman Center, so it does not apply to Pigeon Forge STRs. | 2.5% | varies |
| City of Pigeon Forge gross receipts taxCity business privilege tax of 1% on gross receipts (Municipal Code § 5-503), which expressly includes 'the privilege of renting any rooms, lodging or accommodations furnished to transients by any hotel, inn, tourist cabin...'. Not collected by platforms; the operator files monthly with the City. State/city business tax (gross receipts) also applies via the business license. | 1% | host |
What will guests pay on a Pigeon Forge stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Pigeon Forge 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 Pigeon Forge hotel/motel occupancy privilege tax (2.5%)· collection varies | $11.25 |
| City of Pigeon Forge gross receipts tax (1%)· host remits | $4.50 |
| Total tax (13.25%) | $59.63 |
| Guest pays | $509.63 |
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 Pigeon Forge and your booking platform.