Local Taxes & Fees in Nashville, TN (2026)
3 verified local taxes & fees rules for Nashville, Tennessee, sourced directly from the municipal code and official government pages.
Verified from official government sources
Vacancy Tax
Nashville has no vacancy tax on empty homes or commercial storefronts. Tennessee Constitution Article II Section 28 limits property taxation to uniform ad valorem assessment, blocking surcharge-style vacancy taxes.
No Vacant Property Tax
Few RestrictionsBusiness Tax Classification
Nashville businesses must obtain a standard business license and pay Metro and state business taxes based on classification 1-5 set by Tennessee, with rates from 0.001875 to 0.003 of gross receipts.
Metro Business Tax Classifications
Some RestrictionsParking Tax
Nashville has not enacted a commercial parking privilege tax. Unlike Los Angeles or Pittsburgh, downtown garages and Lower Broadway parking lots are not subject to a separate gross-receipts parking surcharge.
No Metro Parking Privilege Tax
Few RestrictionsLooking for Davidson County county-wide rules?
County ordinances apply to unincorporated areas and may supplement Nashville city rules.
Local Taxes & Fees in Davidson County →