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Taxes›Tennessee›Sevier County›Gatlinburg

Gatlinburg
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Gatlinburg, Tennessee. Check the current requirements for your exact address.

Rental conditions are recorded in Gatlinburg
STR prohibited in R-1A/R-2A zones. permitted in R-1/R-2/R-3/C-1/C-2/tourist-commercial.
Find published guidance for your Gatlinburg address
Check published permit and tax guidance for Gatlinburg.

What you need to do in Gatlinburg

Checked against the source
  1. To do
    Meet the local rental conditions

    STR prohibited in R-1A/R-2A zones. permitted in R-1/R-2/R-3/C-1/C-2/tourist-commercial.

  2. To do
    Get the Gatlinburg short-term rental license or registration

    Fee: Fee $200 up to 2BR + $75/extra BR (fee per third-party guides - city page is JS-walled - confirm with Building & Planning 865-436-7792). Term: Annual.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Gatlinburg occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File your returns

    Filing frequency varies by tax liability. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

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What to know.

STR prohibited in R-1A/R-2A zones. permitted in R-1/R-2/R-3/C-1/C-2/tourist-commercial. The published guide for Gatlinburg lists 3% local occupancy tax. The state table lists a 7% Tennessee state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. A license or registration is required. Fee: Fee $200 up to 2BR + $75/extra BR (fee per third-party guides - city page is JS-walled - confirm with Building & Planning 865-436-7792). Term: Annual.

At a glance.

Local tax
3%
State tax
7%
Total for a direct booking
10%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Gatlinburg: Recorded exemptions

Under TCA §§67-4-1404(b)/67-4-1405(a) as amended by 2025 SB 384 (enacted 5/5/2025), an occupant staying 30+ continuous days is not subject to the tax after the 30th day : for rental agreements entered into, renewed, or amended on or after 7/1/2025 the operator remits the tax for the first 30 days and then stops collecting (previously the occupant received a refund/credit for tax collected). TN DOR states the only exemption from local occupancy tax is for government entities, requiring proof of exemption with the payment name matching the government entity (DOR Taxation of Short-Term Vacation Rentals guide).

Gatlinburg: Recorded remittance instructions

marketplace: DOR; direct: city local remit; Sevier Co 3% LOT does NOT apply inside city per DOR export (county rate n/a for city rows); city 3% only

Gatlinburg: Recorded filing schedule

Filing frequency varies by tax liability.

Source for these notes: gatlinburgtn.gov: apply for a tourist residency permit

Platform tax collection guidance for Gatlinburg

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply before you list. Fee: Fee $200 up to 2BR + $75/extra BR (fee per third-party guides - city page is JS-walled - confirm with Building & Planning 865-436-7792). Term: Annual.

  • Collection of the 3% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File your returns. Filing frequency varies by tax liability. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

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

FigureValueSourceStatus
Gatlinburg occupancy tax3%
Source
Source linked
Tennessee state sales tax7%
Source
Source linked
Tennessee filing and tax guidanceSee guidance
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Gatlinburg STR tax FAQ

Does Airbnb pay my Gatlinburg occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Gatlinburg?

A license or registration is required. Fee: Fee $200 up to 2BR + $75/extra BR (fee per third-party guides - city page is JS-walled - confirm with Building & Planning 865-436-7792). Term: Annual.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File your returns. Filing frequency varies by tax liability. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.