| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes — a Tourist Residency (TR) Permit issued by the City of Gatlinburg, plus city and county business licenses ($15 each). Annual fire/building inspec |
| Tax Rate | Approximately 12.75% combined (7% state sales + 2.75% local sales + 3% city/hotel lodging), plus Sevier County lodging tax. Airbnb auto-collects 9.75% |
| Night / Day Cap | No annual night cap; each individual stay must be 89 days or fewer (STRs defined as rentals of 89 days or fewer). |
| Minimum Stay | Unknown (no city-imposed minimum identified; max per stay is 89 days) |
| Permit Fee | TR Permit $200 for 2 or fewer bedrooms, plus $75 per additional bedroom; renewed annually at same schedule. City and county business licenses $15 each |
| Penalties | Up to $50 per day per violation; repeated violations may lead to permit suspension or revocation. State law allows permanent loss of STR rights after |
| Primary Residence Required | No — permit type does not require primary residence; both owner-occupied and non-owner-occupied STRs are permitted. |
| Occupancy Limit | Commonly cited max of 12 people; properties exceeding 3 stories, 5,000 sq ft, or 12 occupants require sprinkler systems. |
Short-term rental operations in Gatlinburg, Tennessee are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — a Tourist Residency (TR) Permit issued by the City of Gatlinburg, plus city and county business licenses ($15 each). Annual fire/building inspection required before issuance.. The associated permit fees are TR Permit $200 for 2 or fewer bedrooms, plus $75 per additional bedroom; renewed annually at same sc.
Short-term rental operators in Gatlinburg should be aware of these tax obligations: Approximately 12.75% combined (7% state sales + 2.75% local sales + 3% city/hotel lodging), plus Sevier County lodging tax. Airbnb auto-collects 9.75%; hosts self-remit the 3% city portion; Vrbo hosts self-collect all.. Yes — must register with the Tennessee Department of Revenue for a tax ID and set up state/local sales and lodging tax accounts; county lodging tax fi.
Key operational rules for vacation rental hosts in Gatlinburg include: Primary residence requirement: No — permit type does not require primary residence; both owner-occupied and non-owner-occupied STRs are permitted.. Rental day cap: No annual night cap; each individual stay must be 89 days or fewer (STRs defined as rentals of 89 days or fewer).. Occupancy limit: Commonly cited max of 12 people; properties exceeding 3 stories, 5,000 sq ft, or 12 occupants require sprinkler systems.. Minimum stay: Unknown (no city-imposed minimum identified; max per stay is 89 days).
Zoning considerations for short-term rentals in Gatlinburg: STRs prohibited in R-1A (Low-Density Residential) and R-2A (Medium Density Residential) zones; permitted in R-3 High Density Residential, Tourism Development Zones, and Commercial (C-1, C-2). Zoning m. Density rules: No cap on the number of permits/licenses; over 6,000 permitted units. Density governed by zoning only.. Insurance: Unknown — proof of insurance is sometimes requested; $1,000,000 liability coverage is recommended (n.
Hosts who fail to comply with Gatlinburg's short-term rental regulations may face enforcement action. Up to $50 per day per violation; repeated violations may lead to permit suspension or revocation. State law allows permanent loss of STR rights after three documented violations of local laws..
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Gatlinburg: Airbnb automatically collects and remits sales taxes (9.75%); Vrbo does not collect taxes. No evidence of active platform monitoring by the city..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗Yes, Airbnb and short-term rentals are legal in Gatlinburg with proper registration and permits. Annual fire and safety inspections required (smoke detectors, CO detectors, fire extinguishers, clear escape routes, posted emergency contact, visible address signage). Permits not transferable upon s
Yes. Gatlinburg requires the following for short-term rental operation: Yes — a Tourist Residency (TR) Permit issued by the City of Gatlinburg, plus city and county business licenses ($15 each). Annual fire/building inspection required before issuance..
Short-term rental hosts in Gatlinburg are subject to the following tax obligations: Approximately 12.75% combined (7% state sales + 2.75% local sales + 3% city/hotel lodging), plus Sevier County lodging tax. Airbnb auto-collects 9.75%; hosts self-remit the 3% city portion; Vrbo hosts self-collect all..
Hosts who operate without proper permits in Gatlinburg may face enforcement. Up to $50 per day per violation; repeated violations may lead to permit suspension or revocation. State law allows permanent loss of STR rights after three documented violations of local laws..
Tennessee's Short-Term Rental Unit Act preempts local outright bans based on use/classification, keeping STRs legal. STR properties not used as a principal residence may be reclassified from 25% residential to 40% commercial assessment for property tax.
LawfulStay tracks STR regulations across 1,026+ cities & countries on 6 continents, updated daily.
View in Full Database →