Short-term rental & Airbnb taxes in Sevier County, TN (2026)
Short-term rental guests in Sevier County pay roughly 12.75% 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 taxSales tax applies to rentals of rooms/lodgings for periods under 90 days and to all rental fees (cleaning fees, non-refundable deposits, etc.). Marketplace facilitators (Airbnb/Vrbo) collect and remit for platform bookings; the owner collects and remits for direct bookings. | 7% | varies |
| Sevier County local option sales taxCombined state + local sales tax registration is 9.75% per the Sevier County Trustee (7% state + 2.75% local option). Same platform-vs-host split as state sales tax. | 2.75% | varies |
| Sevier County lodging (occupancy) taxApplies to overnight rentals outside the city limits of Sevierville, Pigeon Forge, Pittman Center, and Gatlinburg; collected on rent, cleaning fees, pet fees and other required fees. Since Jan 1, 2021, STR marketplaces (Airbnb/Vrbo) must remit the occupancy tax to the TN Dept. of Revenue for platform bookings; for direct bookings the host remits to the Sevier County Trustee's Office by the 20th of each month. Effective July 1, 2025, the first 30 days of any stay are taxable regardless of overall length of stay (TN Important Notice #25-07). | 3% | varies |
What will guests pay on a Sevier County stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Sevier County 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 |
| Sevier County lodging (occupancy) tax (3%)· collection varies | $13.50 |
| Total tax (12.75%) | $57.38 |
| Guest pays | $507.38 |
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 Sevier County and your booking platform.