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Taxes›Tennessee

Tennessee
short-term rental taxes.

Browse published short-term rental tax and permit guidance for Tennessee. Requirements and platform collection vary by location and booking channel.

What to know.

Tennessee charges a 7% state sales tax. Collection and filing requirements appear in the local guides. Tennessee local jurisdictions may also add local occupancy tax. Permit and registration requirements also vary by location. Browse the local guides below, then check your address. Local sales and occupancy taxes may apply in addition to the state base rate.

At a glance.

State tax
7%
Highest recorded guide rate
8%
Platform collection
Varies by place and channel
Counties covered
95

Highest recorded rates describe this dataset, not a legal maximum or the full amount due for an address. Coverage and source confidence vary by local guide.

SourceSources & confidenceHow we researchReport a problem with this page

Tennessee: check sales tax alongside local occupancy tax

Tennessee's short-term-rental guidance treats rental charges as subject to sales tax. The 7% state base shown here excludes local sales and occupancy taxes that may also apply.

A local occupancy-tax record does not establish the full sales-tax burden. Check the state's rental guidance, local authority and each booking channel's collection details, including direct bookings.

Tennessee short-term rental tax guidance

How short-term rental tax works in Tennessee

  • Check the 7% state tax

    The Tennessee state sales tax rate is 7%. Local guides include collection and filing requirements.

  • Check the local tax layers

    Tennessee local jurisdictions may levy local occupancy taxes. Collection and filing requirements vary by tax and booking channel; follow the published local sources.

  • Check state and local registration rules

    State and local permits are listed in the local guides.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Local occupancy tax (highest local jurisdiction)8%
Source link unavailable
No link
State tax sources. City and county guides show the additional local requirements.

Find your local guide

Short-term rental rules in Tennessee can apply at the state, county, city, or district level. Open a county to browse the local places we track.

Tennessee STR tax FAQ

Is there a statewide STR license in Tennessee?

Open a local guide for Tennessee to see state and local permit requirements.

Does Airbnb collect the state tax?

Local guides show Airbnb collection for each tax and any separate filing or registration requirements.

What's the total tax a guest pays?

It varies by local jurisdiction: the 7% state rate plus each local jurisdiction's own local rate.