Short-Term Rental Regulations — Tennessee
Hosts in Gatlinburg must obtain a permit before listing their property on platforms like Airbnb or VRBO. The permit fee is $50, renewable Annual. Gatlinburg allows non-owner-occupied short-term rentals, giving investors and property managers more flexibility. There is no annual day cap on rentals in Gatlinburg. An occupancy tax of 9.75% applies to all short-term rental income. Airbnb and VRBO collect and remit this tax automatically.
Day Limit Notes
Requires Tourist Residency Permit and must comply with gross receipts tax.
⚠ Tax Notes
9.75% State Sales Tax plus 3% Local Amusement Tax (plus Sevier County 5% Lodging Tax).
⚠ Prohibited Zones
Subject to compliance with local HOA restrictions, but generally permitted.
Do I need a permit to run an Airbnb in Gatlinburg?
Yes. Gatlinburg requires a permit to operate a short-term rental. The permit fee is $50 and must be renewed Annual. You must obtain this permit before listing your property on Airbnb, VRBO, or other platforms.
What is the occupancy tax rate for short-term rentals in Gatlinburg?
Short-term rentals in Gatlinburg are subject to a 9.75% occupancy tax. Airbnb and VRBO automatically collect and remit this tax on behalf of hosts — you do not need to handle it separately. 9.75% State Sales Tax plus 3% Local Amusement Tax (plus Sevier County 5% Lodging Tax).
Can I rent out a property I don't live in as an Airbnb in Gatlinburg?
Yes. Gatlinburg allows non-owner-occupied short-term rentals, meaning you can list investment properties or second homes that you do not personally occupy.
How many days per year can I rent my property in Gatlinburg?
Gatlinburg does not impose an annual day cap on short-term rentals. You can rent your property for as many days as you choose, subject to other local regulations. Requires Tourist Residency Permit and must comply with gross receipts tax.
Does Airbnb collect occupancy taxes in Gatlinburg?
Yes. Airbnb and VRBO automatically collect and remit the 9.75% occupancy tax in Gatlinburg on behalf of hosts. You do not need to separately collect or remit this tax — it is handled at the platform level.
Are there any prohibited zones for short-term rentals in Gatlinburg?
Yes. Gatlinburg prohibits short-term rentals in certain areas: Subject to compliance with local HOA restrictions, but generally permitted.. Always verify your property's zoning status with the local planning department before listing.
Do I need to register my short-term rental in Gatlinburg?
Yes. Gatlinburg requires short-term rental hosts to register their property with the city. This is separate from any permit requirement and typically involves providing property information and contact details to the local authority.
Official Source
Gatlinburg City Government
Last verified: 2026-03-23 · Always confirm with your local government before listing.