Short-term rental tax profile
Nashville, Tennessee
9.75% sales tax + 7% occupancy tax + $2.50 per room-night
Is it allowed here
Short-term rentals are allowed only with an annual STRP permit. Owner-occupied allowed broadly; not-owner-occupied limited to specific zones. Maximum stay 30 days.
What counts as a short-term rental here
A stay past this length is generally not taxed as a short-term rental. Note that the layers here do not use the same threshold, so a booking can owe one tax and not another.
- 90 daysTennessee state sales tax
- 90 daysDavidson County local option sales tax (with transit surcharge)
- 30 daysMetro Nashville hotel occupancy privilege tax
- 30 daysMetro Nashville occupancy flat fee
What the guest is charged
| Tax | Rate | Applies to | Counts as short-term | Confidence | |
|---|---|---|---|---|---|
| Tennessee state sales taxTennessee Department of Revenue | 7% | All fees including cleaning and guest fees | 90 days | High | Source |
| Davidson County local option sales tax (with transit surcharge)Tennessee Department of Revenue / Metro Nashville | 2.75% | Same base as state sales tax (all fees) | 90 days | Medium | Secondary source |
| Metro Nashville hotel occupancy privilege taxMetro Government of Nashville & Davidson County Finance | 7% | Gross rental receipts (consideration) | 30 days | High | Source |
| Metro Nashville occupancy flat feeMetro Government of Nashville & Davidson County Finance | $2.5 per room per night | Per room per night | 30 days | High | Source |
Who actually remits it
Whoever runs the guest's card owes the tax. That is the whole rule, and it is why the same booking can be taxed differently on two platforms.
| Platform | Merchant of record | Collects | You charge | You remit |
|---|---|---|---|---|
| Airbnb | Platform | Fully | Not stated | Nothing |
| Vrbo | Partner | None | Not stated | Sales tax, County occupancy tax, Hotel occupancy tax, Room-night fee |
| Booking.com | Partner | None | Not stated | Sales tax, County occupancy tax, Hotel occupancy tax, Room-night fee |
| Expedia | Partner | None | Not stated | Sales tax, County occupancy tax, Hotel occupancy tax, Room-night fee |
| Partner | None | Not stated | Sales tax, County occupancy tax, Hotel occupancy tax, Room-night fee | |
| Whimstay | Partner | None | Not stated | Sales tax, County occupancy tax, Hotel occupancy tax, Room-night fee |
| Direct | Partner | None | Not stated | Sales tax, County occupancy tax, Hotel occupancy tax, Room-night fee |
On a real booking
$200 a night, 1 nights, $50 cleaning
For a one-night stay in one room at a nightly rate of $200 and a $50 cleaning fee: total sales price = $250. Sales tax (state + local 9.75%) = $24.375. Occupancy tax 7% on $250 = $17.50. Room-night flat fee = $2.50. Guest total = $200 + $50 + $24.38 + $17.50 + $2.50 = $294.38. Owner must remit sales tax ($24.38) to state, and occupancy tax and fee ($17.50 + $2.50) to metro by the 20th of next month via Form 510.
What you have to hold
-
Short Term Rental Property Permit
Any short-term rental (<30 days) in Nashville city limits
- Issued by
- Metro Codes Administration
- Cost
- $313 per year
- Renewal
- annual
- Lead time
- Not specified
What you file, and when
| Obligation | Frequency | Due | File with no bookings? | If you are late | To |
|---|---|---|---|---|---|
| File STRP occupancy tax return and remit hotel occupancy privilege and flat fee taxes. | monthly | Monthly: returns due by the 20th day of the following month | Not confirmed | Not stated | Metro Nashville Finance Collections |
What this page cannot see
Your HOA, condo board or neighborhood covenant
This page covers public law: what the state, county and city require. It cannot see the private rules attached to your specific property. An HOA, a condo association, a co-op board or a recorded neighborhood covenant can cap nights, require its own registration and fees, demand approval of every guest, or prohibit short-term renting outright, no matter what Nashville, Tennessee allows. Those documents are not published anywhere public, so read your CC&Rs, bylaws and any lease before you take a booking. They routinely override everything above.
Sub-city districts you may sit inside
Tax can also attach below the city line. Tourism improvement and business improvement districts, resort area districts, convention and stadium districts, transit districts and community development districts are all drawn on a map, and whether you owe them depends on which side of a street you are on. They are usually a small percentage or a flat nightly amount, they are charged to the guest like any other lodging tax, and they are the layer most often missed because nobody expects a district smaller than a city to levy one.
If your address sits inside one, your county or city finance office can confirm it. Ask specifically whether any special district assessment applies to transient lodging at your parcel.
Primary sources
Take the PDF with you
Everything above as a designed profile you can file, print, or hand to a bookkeeper. Reading it here stays free; the document goes to an inbox.
Corzly does not file this for you
You register, you collect, you remit, you hold the licenses. What we do is run the property so those numbers are right in the first place, on every channel, without you chasing them.
We manage short-term rentals remotely, 300+ properties across 50+ cities and 7 countries, so where the property sits makes no difference to whether we can take it on.
Talk to us about your portfolioHow to use this page. Corzly does not provide tax, legal or accounting advice, and we are not licensed tax professionals. This profile is automated research compiled from published government sources. Each figure carries a link to the source we read, so you can verify it yourself rather than take our word for it.
Tax rates, license requirements and filing rules change, and any source can be superseded without notice. Anything we could not confirm is marked Low confidence or listed under "Still to confirm" rather than guessed at. Before charging a guest, registering, or filing a return, confirm every figure directly with the taxing authority.
Registering, collecting, filing and remitting remain your responsibility. If the amounts matter to your business, and they do, take this research to a licensed tax professional or the authority itself before acting on it.
If you would rather hand the whole thing off, a service like Avalara MyLodgeTax can register, file and remit on your behalf.