Tennessee · Taxes

Tennessee lodging tax by city

Short-term stays in Tennessee owe the 7% state sales tax plus a local option sales tax, and most cities and counties add a local hotel/occupancy tax on top. Here are the local rates we track.

CityLocal occupancy taxAdministered by
Chattanooga4%
Franklin
Gatlinburg
Knoxville
Memphis
Murfreesboro5%City of Murfreesboro
Nashville7%Metropolitan Government of Nashville & Davidson County, Department of Finance - Office of the Treasurer / Collections
Pigeon Forge
Sevierville

Plus Tennessee’s 7% state sales tax and a local option sales tax (about 2.25–2.75%). Nashville, Gatlinburg, and Pigeon Forge add their own occupancy taxes — see each city’s page for the combined rate.

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.