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Normatives

Recaptació i liquidació dels impostos sobre l'allotjament per part d'Airbnb a Tennessee

State of Tennessee

Guests who book Airbnb listings that are located in the State of Tennessee will pay the following tax and fees as part of their reservation:

  • State Sales Tax: 7% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the State of Tennessee Department of Revenue website.
  • Local Sales Tax: 1.50 - 2.75% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the State of Tennessee Department of Revenue website.
  • Local Occupancy Taxes: All locally imposed Occupancy Taxes will be collected on reservations in Tennessee. The tax varies by city and county. It is typically 0%-8% of the listing price including any cleaning fees for reservations 29-30 nights and shorter. For detailed information, please visit the State of Tennessee Department of Revenue website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.

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