Tennessee lodging tax on Airbnb
Verdict for Tennessee
- Airbnb collects
- State and local sales tax and many local occupancy taxes
- You may still owe
- Local hotel/occupancy taxes Airbnb does not collect
Seed content for owner verification. Confirm local-tax coverage and rates with the Tennessee Department of Revenue and your local government.
Tax layers
State sales tax on accommodations
Confirmed- Rate
- 7%
- Applies to
- Short-term lodging and accommodations
- Airbnb collects
- Yes
- Where to register
- Tennessee Department of Revenue
- Source
Local option sales tax
Confirmed- Rate
- Up to 2.75%
- Applies to
- Short-term lodging within the county
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local hotel/occupancy tax
Confirmed- Rate
- Varies by city and county (commonly 2.5% to 6%)
- Applies to
- Short-term stays where a city or county imposes a tax
- Airbnb collects
- Partly
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on accommodationsConfirmed | 7% | Short-term lodging and accommodations | Yes | Tennessee Department of Revenue | |
| Local option sales taxConfirmed | Up to 2.75% | Short-term lodging within the county | Yes | — | |
| Local hotel/occupancy taxConfirmed | Varies by city and county (commonly 2.5% to 6%) | Short-term stays where a city or county imposes a tax | Partly | — |
Change history
No changes since we started tracking on Oct 14, 2026.
FAQ
- Does Airbnb collect Tennessee taxes?
- Airbnb collects state and local sales tax on accommodations, and remits many local occupancy taxes under agreements with Tennessee localities. Some local occupancy taxes are not covered and remain the host's responsibility.
- Where do I register in Tennessee?
- Register through the Tennessee Taxpayer Access Point (TNTAP) with the Department of Revenue for any tax you must remit yourself.
- What about city occupancy taxes?
- Cities and counties such as Nashville levy their own occupancy tax. Confirm whether Airbnb remits it for your specific location.
Sources
- Occupancy tax collection and remittance by Airbnb in Tennessee (Tier 1, Airbnb Help Center)
- Sales and Use Tax — Tennessee Department of Revenue (Tier 1, Tennessee Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.