Tourist tax›United States›checked 5 Nov 2026
Tourist tax in Gatlinburg
This is the tax inside Gatlinburg's own boundary. Neighbouring towns, including the ones near the airport, set their own; it follows where your accommodation is.
Across every type of stay. Your exact stay depends on dates, star rating, children and night limits: the calculator works it out.
- 12.75% of the room price per night, all year.
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Live prices from Booking.com, Expedia, Agoda, Vrbo and others, for your dates and guests.
Quick answers
Do children pay the tourist tax in Gatlinburg?
It is charged per room (or as a share of the room price), not per person, so children don't change it.
How do you pay the tourist tax in Gatlinburg?
Paid at the property or to the booking site, depending on how you book.
Every rate and rule
Tennessee state sales tax on hotel rooms (7%) (Tennessee state sales tax on lodging)
Set by Tennessee Department of Revenue · 1 rate
Tennessee state sales tax on hotel rooms (7%) (Tennessee state sales tax on lodging)
Rates of the room price, per night (as the source defines it).
| Type of stay | Rate |
|---|---|
| All types of stay | 7% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: Tenn. Code Ann. 67-6-205(c); Tenn. Comp. R. & Regs. 1320-05-01-.70, checked 5 Nov 2026.
Sevier County local sales tax on hotel rooms (2.75%) (Sevier County local option sales tax)
Set by Sevier County (administered by the Tennessee Department of Revenue) · 1 rate Our reading of the official text
Sevier County local sales tax on hotel rooms (2.75%) (Sevier County local option sales tax)
Rates of the room price, per night (as the source defines it).
| Type of stay | Rate |
|---|---|
| All types of stay | 2.75% |
Paid at the property or to the booking site, depending on how you book.
Who pays less or nothing
- Other
Source: Tenn. Code Ann. 67-6-702, checked 5 Nov 2026.
City of Gatlinburg hotel/motel tax (3%) (City of Gatlinburg Hotel/Motel Tax)
Set by City of Gatlinburg (Finance Department) · 1 rate
City of Gatlinburg hotel/motel tax (3%) (City of Gatlinburg Hotel/Motel Tax)
Rates of the room price, per night (as the source defines it).
| Type of stay | Rate |
|---|---|
| All types of stay | 3% |
Paid at the property or to the booking site, depending on how you book.
Source: City of Gatlinburg hotel/motel tax ordinance (Tenn. Code Ann. 67-4-1401 et seq. framework); text not read, checked 5 Nov 2026.
Checked 5 Nov 2026 · next check due by 3 Feb 2027.