Cabin · Tennessee

Gatlinburg, TN short-term rental cost segregation calculator

Model Year-1 §168(k) bonus depreciation on a typical Gatlinburg, TN short-term rental. Inputs pre-filled with Gatlinburg's Top 50 median land ratio (19.0%) and bonus-eligible percentage (24.6%) from the DepreciMax 2026 Short-Term Rental Bonus Depreciation Study, n=45 scored listings. Adjust anything to model your specific property.

Direct answer: On the Gatlinburg, TN Top 50 median STR ($374,900 purchase, 24.6% bonus-eligible), a cost segregation study identifies about $92,225 as 5- and 15-year §168(k)-eligible property in Year 1. At a 32% federal marginal bracket, that's roughly $29,512 in Year-1 federal tax savings against W-2 income when §469(c)(2) STR loophole treatment applies. Tennessee has no state income tax, so §168(k) federal savings flow through untouched.

Gatlinburg, TN short-term rental — Top 50 medians

Median STR price
$374,900
Land-value ratio
19.0%
Bonus-eligible %
24.6%
Year-1 §168(k) deduction
$92,225
Year-1 federal tax savings (32% bracket)
$29,512

Gatlinburg / Pigeon Forge / Sevierville together form the highest-volume cabin market in the US STR ecosystem — Great Smoky Mountains National Park drives year-round demand and the cabin building style (elevated post-and-beam, hot tubs, lofted decks, fire pits, outdoor kitchens) yields a bonus-eligible profile stacked toward 15-year land improvements. Data below reflects the combined Smoky Mountains region in the DepreciMax Top 50.

Data source: DepreciMax Top 50 STR Bonus Depreciation Market Study, snapshot 2026-07-18 (methodology v1.1). 45 scored listings for this market. Land ratio from FHFA WP 19-01 zip-level assessor data. Bonus-eligible % from per-listing Path-A scoring, Airbnb-weighted market medians. State conformity: full per DepreciMax state-conformity dataset (CC BY 4.0). Values refresh annually.
Interactive tool

Run the calculator with Gatlinburg, TN presets

Open the free DepreciMax cost segregation calculator pre-loaded with Gatlinburg, TN's Top 50 median inputs. Adjust price, bracket, gross rental, and operating expenses to model your specific property. No signup required for the base estimate.

Open Gatlinburg, TN calculator → Run a $99 property report

Common questions about Gatlinburg, TN cost segregation

How much bonus depreciation can I claim on a Gatlinburg, TN short-term rental?

On the DepreciMax Top 50 median Gatlinburg, TN STR ($374,900 purchase price, 24.6% bonus-eligible per §168(k)), the Year-1 deduction is approximately $92,225. At a 32% federal marginal bracket, that translates to about $29,512 in Year-1 federal tax savings — offsetting W-2 income when the STR loophole under §469(c)(2) applies. Tennessee has no state income tax, so §168(k) federal savings flow through untouched. Source: DepreciMax Top 50 STR Bonus Depreciation Study, snapshot 2026-07-18.

Does Tennessee conform to federal bonus depreciation for short-term rentals?

Tennessee has no state income tax, so §168(k) federal savings flow through untouched. Federal §168(k) savings remain the bulk of the Year-1 tax benefit either way. See the DepreciMax Tennessee state conformity page for the exact treatment.

What's the median bonus-eligible percentage for Gatlinburg short-term rentals?

Gatlinburg, TN's median bonus-eligible percentage is 24.6% of purchase price, per the DepreciMax 2026 Top 50 Short-Term Rental Bonus Depreciation Study (snapshot 2026-07-18, n=45 scored listings). Gatlinburg / Pigeon Forge / Sevierville together form the highest-volume cabin market in the US STR ecosystem — Great Smoky Mountains National Park drives year-round demand and the cabin building style (elevated post-and-beam, hot tubs, lofted decks, fire pits, outdoor kitchens) yields a bonus-eligible profile stacked toward 15-year land improvements. Data below reflects the combined Smoky Mountains region in the DepreciMax Top 50. Individual properties vary — a $99 DepreciMax property report analyzes 7-9 property photos with AI to produce a line-item breakdown closely calibrated to a formal $5,000-$8,000 cost segregation study.

Related resources for Gatlinburg, TN STR investors

Smoky Mountains market page

Deeper Gatlinburg-specific market data — density of high-bonus properties, comparable listings, and market rank in the DepreciMax Top 50.

All 10 market calculator variants

Compare bonus-eligible percentages and Year-1 savings across the 10 highest-volume STR markets side-by-side.

Property-specific report ($99)

AI photo analysis of your specific Gatlinburg property — line-item breakdown closely calibrated to a formal $5,000-$8,000 cost seg study.

Tennessee state conformity

Exact Tennessee treatment of federal §168(k) bonus depreciation for STR investors.

DepreciMax 2026 STR Study

197 US STR markets ranked by bonus depreciation potential. Gatlinburg's 24.6% comes from this dataset.

DepreciMax vs. formal cost seg study

When to use the DepreciMax $99 estimate vs. commissioning a $5,000-$8,000 engineering study on your Gatlinburg STR.

Federal §168(k) bonus depreciation assumes the property qualifies for the STR exception under IRC §469(c)(2) and the taxpayer materially participates. Recapture caveat: 5-yr and 15-yr bonus-eligible property is §1245 — on sale, that depreciation is recaptured as ordinary income at rates up to 37%. Bonus dep is a Year-1 deferral, not a permanent tax savings, unless the investor 1031s, dies with stepped-up basis, or sells in a low-income year. Tennessee conformity reflects 2026 rules verified against primary state DOR sources. OBBBA made 100% bonus permanent for property placed in service after 1/19/2025. This tool is for educational scenario use only — not tax advice. Verify with your CPA before relying on these numbers.