Gatlinburg, Tennessee
Legal with Permit
Updated February 2026
Disclaimer: General information only — not legal advice. Verify with your local government.
Key Facts
| Permit Fee | $200 (2-bedroom or fewer); $75 per additional bedroom |
| Tax Rate | 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax |
| Day Limit | No annual limit |
| Renewal | Annual |
| Platform Tax Collection | Yes — platforms collect |
| Max Fine | $50/day per violation; permit suspension/revocation possible |
Overview
Tourist Residency Permit required with annual inspection. STRs prohibited in R-1A and R-2A zones. Properties over 3 stories or 12+ occupants require sprinkler systems.
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Frequently Asked Questions
Is Airbnb legal in Gatlinburg, Tennessee?
Short-term rentals in Gatlinburg are currently classified as "Legal with Permit." Tourist Residency Permit required with annual inspection. STRs prohibited in R-1A and R-2A zones. Properties over 3 stories or 12+ occupants require sprinkler systems.
How much is the STR permit in Gatlinburg?
The permit/license fee in Gatlinburg is $200 (2-bedroom or fewer); $75 per additional bedroom. Renewal is annual.
What taxes do Airbnb hosts pay in Gatlinburg?
Hosts in Gatlinburg are subject to 12.75% combined (7% state sales + 2.75% local sales + 3% hotel/motel tax) + 3% Sevier County lodging tax. Major platforms like Airbnb automatically collect and remit these taxes.
What are the fines for illegal short-term rentals in Gatlinburg?
Penalties in Gatlinburg can include $50/day per violation; permit suspension/revocation possible. Always ensure you have the required permits before listing.
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Official Resources
Agency: Building & Planning Department — (865) 436-7792 | Visit Official Government Page →
Download Compliance Checklist
Get a printable PDF checklist with all the requirements for Gatlinburg.