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By state
What you charge guests, who remits it, and what you have to hold.
Step one of five
Everything on this page applies right across Tennessee, wherever the property sits. That makes it the one part you can settle before you know the address.
The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.
Run your address for the other fourThese apply across Tennessee. Counties and cities add their own on top, which is where the totals diverge.
| Tax | Rate | Applies to | Confidence | |
|---|---|---|---|---|
| Tennessee State Sales TaxTennessee Department of Revenue | 7% | Total price charged to the guest, including cleaning fees and required services. | High | Source |
Drawn from the Tennessee jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.
Marketplace facilitator law applies only to the state sales tax. Local city and county lodging or occupancy taxes must be remitted by the owner unless the platform specifically remits them.
| Channel | What you charge | Who remits the state layer | Confidence | |
|---|---|---|---|---|
| AirbnbPlatform is merchant of record | 7% Tennessee state sales tax | The platform | High | Source |
| VrboYou are merchant of record | 7% Tennessee state sales tax | You do | High | Source |
| Booking.comYou are merchant of record | 7% Tennessee state sales tax | You do | High | Source |
| ExpediaYou are merchant of record | 7% Tennessee state sales tax | You do | Low | Unverified |
| GoogleYou are merchant of record | 7% Tennessee state sales tax | You do | Low | Unverified |
| WhimstayYou are merchant of record | 7% Tennessee state sales tax | You do | Low | Unverified |
| DirectYou are merchant of record | 7% Tennessee state sales tax | You do | High | Source |
Still yours to charge: local city occupancy taxes, local county occupancy taxes.
Yes, Airbnb collects and remits the Tennessee 7% state sales tax for short-term rentals on its platform. However, Airbnb does not collect any local city or county occupancy taxes, so owners are responsible for those.
SourceThe Tennessee state sales tax rate on short-term rental stays is 7% of the total price, including cleaning fees and required services for stays of 90 days or less.
SourceIn Tennessee, a short-term rental is defined as any accommodation rented to the same guest for 90 consecutive days or less. Rentals exceeding 90 days to the same guest are exempt from state sales tax.
SourceYou must register for a Tennessee Sales and Use Tax Account if you operate a short-term rental. This registration is required even if you list through platforms like Airbnb or Vrbo.
SourceSales tax returns are generally due by the 20th day of the month following the reporting period. Many new filers must report monthly, and zero returns are required if you had no bookings during a period.
SourceYes, the state sales tax in Tennessee applies to the total price charged to the guest, including cleaning fees and any required mandatory charges.
SourceYes, rentals of more than 90 consecutive days to the same guest are exempt from the state sales tax. Proper documentation should support the duration of stay.
SourceLocal city and county lodging or occupancy taxes are separate from the state sales tax and are typically collected and remitted directly by the property owner, even when using platforms like Airbnb.
SourceYes, Tennessee requires a return to be filed for every reporting period, even if you had no bookings or tax due. Failure to file can result in a minimum penalty.
SourceDepending on the business structure, some short-term rental owners may also owe additional business taxes such as Franchise and Excise tax or local business tax. Consult with the Tennessee Department of Revenue to confirm your obligations.
SourceAlready researched
Open one for all five layers, not just the state.
1 more still being confirmed
These came back with a figure we could not tie to a primary source, so they are kept out of search and marked on the page. Readable, not yet reliable.
Not listed? Run your address and it will be.
Check it yourself
We would rather you verified this than trusted us. County and city sources sit on the profile for that jurisdiction.
After the research
The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.
We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Tennessee is no harder for us to take on than one down the road from our last partner.
See how Corzly manages propertiesWe do not register, file or remit for you, and we are not tax professionals.
Rates and rules change. Confirm with the taxing authority before you rely on any figure here.