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Memphis

Tennessee · United States
Pending
Last updated: 2026-07-26  ·  Last verified: 2026-07-26  ·  Region: US

At a Glance — Memphis Airbnb & STR Rules

RuleDetails
Regulatory StatusProposed / pending
Permit / License RequiredYes — existing Memphis STR permit ordinance in effect.
Tax RateMemphis room/hotel occupancy tax 5% (city hotel-motel tax raised to 4% in April 2025 per one source); total sales tax 9.75%. Verify current combined r
Night / Day CapNone / Unknown
Minimum StayDefined as transient occupancy of less than 30 continuous days; no compensation permitted for occupancy of less than 24 hours (day-use/hourly rentals
Permit FeeNon-refundable application fee $75 cited in ordinance; later reporting indicates $300 initial / $150 renewal under a 2023 amendment; Shelby County ren
PenaltiesNot specified in current reporting; existing ordinance penalties apply.
Primary Residence RequiredNo — Memphis allows non-owner-occupied STRs.
Occupancy LimitNo more than three sleeping rooms permitted per STR property. A widely applied (non-ordinance) working standard is two people per bedroom plus two add
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Memphis Airbnb & Vacation Rental Regulation Overview

Memphis Short-Term Rental Regulations Overview

Short-term rental regulations in Memphis, Tennessee are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes — existing Memphis STR permit ordinance in effect.. The associated permit fees are Non-refundable application fee $75 cited in ordinance; later reporting indicates $300 initial / $150.

Tax Requirements for Airbnb Hosts in Memphis

Short-term rental operators in Memphis should be aware of these tax obligations: Memphis room/hotel occupancy tax 5% (city hotel-motel tax raised to 4% in April 2025 per one source); total sales tax 9.75%. Verify current combined rate.. Yes — register with the Shelby County Trustee's Office and the Tennessee Department of Revenue (TNTAP); collect/remit state sales and local occupancy .

Hosting Rules and Restrictions in Memphis

Key operational rules for vacation rental hosts in Memphis include: Primary residence requirement: No — Memphis allows non-owner-occupied STRs.. Rental day cap: None / Unknown. Occupancy limit: No more than three sleeping rooms permitted per STR property. A widely applied (non-ordinance) working standard is two p. Minimum stay: Defined as transient occupancy of less than 30 continuous days; no compensation permitted for occupancy of less than 24 .

Zoning and Location Requirements in Memphis

Zoning considerations for short-term rentals in Memphis: STRs must be in permitted zoning districts; check zoning maps before applying. No neighborhood-level outright ban, but parcels rezoned from residential to commercial face an 18-month waiting period be. Density rules: Unknown — no explicit per-block cap identified for Memphis.. Insurance: Yes — proof of homeowner's fire, hazard, and liability insurance with liability limits of not less t.

Penalties for Non-Compliance in Memphis

Hosts who fail to comply with Memphis's short-term rental regulations may face enforcement action. Not specified in current reporting; existing ordinance penalties apply..

Platform Obligations in Memphis

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Memphis: Platforms (Airbnb/VRBO) may collect and remit taxes, but operators must verify compliance directly with tax authorities. Listing cannot advertise without a permit..

Full Regulatory Details

Regulatory Status
Pending
License / Registration
Yes — existing Memphis STR permit ordinance in effect.
Tax Registration
Yes — register with the Shelby County Trustee's Office and the Tennessee Department of Revenue (TNTAP); collect/remit state sales and local occupancy taxes monthly (due by the 20th).
Permit Fee
Non-refundable application fee $75 cited in ordinance; later reporting indicates $300 initial / $150 renewal under a 2023 amendment; Shelby County renewal fee $50/year. Verify current fee with the Memphis Permit Office. (Sources conflict.)
Primary Residence Rule
No — Memphis allows non-owner-occupied STRs.
Night / Day Cap
None / Unknown
Occupancy Limit
No more than three sleeping rooms permitted per STR property. A widely applied (non-ordinance) working standard is two people per bedroom plus two additional guests.
Tax Rate
Memphis room/hotel occupancy tax 5% (city hotel-motel tax raised to 4% in April 2025 per one source); total sales tax 9.75%. Verify current combined rate.
Zoning Restrictions
STRs must be in permitted zoning districts; check zoning maps before applying. No neighborhood-level outright ban, but parcels rezoned from residential to commercial face an 18-month waiting period before a permit can issue. Some downtown condo HOAs/CC&Rs prohibit STRs.
Minimum Stay
Defined as transient occupancy of less than 30 continuous days; no compensation permitted for occupancy of less than 24 hours (day-use/hourly rentals prohibited).
Density Rules
Unknown — no explicit per-block cap identified for Memphis.
Insurance Required
Yes — proof of homeowner's fire, hazard, and liability insurance with liability limits of not less than $1 million per occurrence.
Platform Obligations
Platforms (Airbnb/VRBO) may collect and remit taxes, but operators must verify compliance directly with tax authorities. Listing cannot advertise without a permit.
Compliance Notes
Memphis City Council is moving toward tighter STR enforcement following violence at rental gatherings. A March 2026 council resolution (STR Resolution 22426) directed the mayor's office to strengthen enforcement and report back with recommendations within 90 days. The July 21, 2026 committee hearing advanced a sponsored ordinance item. Operators should expect new amendments or enforcement actions in the coming months. Existing permit requirements remain in force.
Effective Date
TBD — administration to report back within 90 days of March 2026 resolution
Key Notes
Memphis is tightening STR enforcement following a string of shootings at rental gatherings in late 2025 and early 2026. The city's July 21 committee hearing marks a formal step toward ordinance amendments. The administration has a 90-day mandate to recommend changes. No specific new rules are yet in effect, but operators should prepare for tighter event/party restrictions.
Penalties
Not specified in current reporting; existing ordinance penalties apply.
Additional Context
Applies inside Memphis and unincorporated Shelby County. Tennessee state law prohibits local governments from banning STRs outright. Fee/tax figures vary across sources — confirm with the issuing office.
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Frequently Asked Questions

Is Airbnb legal in Memphis?

Short-term rental regulations in Memphis are currently under development. Rules may change as legislation is finalized. Memphis City Council is moving toward tighter STR enforcement following violence at rental gatherings. A March 2026 council resolution (STR Resolution 22426) directed the mayor's office to strengthen

Do you need a permit for Airbnb in Memphis?

Yes. Memphis requires the following for short-term rental operation: Yes — existing Memphis STR permit ordinance in effect..

What taxes apply to short-term rentals in Memphis?

Short-term rental hosts in Memphis are subject to the following tax obligations: Memphis room/hotel occupancy tax 5% (city hotel-motel tax raised to 4% in April 2025 per one source); total sales tax 9.75%. Verify current combined rate..

What are the penalties for illegal Airbnb hosting in Memphis?

Hosts who operate without proper permits in Memphis may face enforcement. Not specified in current reporting; existing ordinance penalties apply..

What are the key STR compliance requirements in Memphis?

Memphis is tightening STR enforcement following a string of shootings at rental gatherings in late 2025 and early 2026. The city's July 21 committee hearing marks a formal step toward ordinance amendments. The administration has a 90-day mandate to recommend changes. No specific new rules are yet in effect, but operators should prepare for tighter event/party restrictions.

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