I think you have to be a little careful because it depends on what you are trying to do.

If you are using a child theme get_template_directory(); will still go to the parent theme. However get_stylesheet_directory(); will go to the current theme, child or parent. Also, both these functions return absolute server paths.

If you wanted a fully formed URI, for links or images, you should use get_template_directory_uri(); or get_stylesheet_directory_uri(); using the correct one for the reasons stated.

Summary

• get_stylesheet_directory(): file path to current Theme directory
• get_stylesheet_directory_uri(): url path to current Theme directory
• get_template_directory(): file path to parent Theme directory
• get_template_directory_uri(): url path to parent Theme directory

I think you have to be a little careful because it depends on what you are trying to do.

If you are using a child theme get_template_directory(); will still go to the parent theme. However get_stylesheet_directory(); will go to the current theme, child or parent. Also, both these functions return absolute server paths.

If you wanted a fully formed URI, for links or images, you should use get_template_directory_uri(); or get_stylesheet_directory_uri(); using the correct one for the reasons stated.

Summary

• get_stylesheet_directory(): file path to current Theme directory
• get_stylesheet_directory_uri(): url path to current Theme directory
• get_template_directory(): file path to parent Theme directory
• get_template_directory_uri(): url path to parent Theme directory

I think you have to be a little careful because it depends on what you are trying to do.

If you are using a child theme get_template_directory(); will still go to the parent theme. However get_stylesheet_directory(); will go to the current theme, child or parent. Also, both these functions return absolute server paths.

If you wanted a fully formed URI, for links or images, you should use get_template_directory_uri(); or get_stylesheet_directory_uri(); using the correct one for the reasons stated.

I think you have to be a little careful because it depends on what you are trying to do.

If you are using a child theme get_template_directory(); will still go to the parent theme. However get_stylesheet_directory(); will go to the current theme, child or parent. Also, both these functions return absolute server paths.

If you wanted a fully formed URI, for links or images, you should use get_template_directory_uri(); or get_stylesheet_directory_uri(); using the correct one for the reasons stated.

Summary

• get_stylesheet_directory(): file path to current Theme directory
• get_stylesheet_directory_uri(): url path to current Theme directory
• get_template_directory(): file path to parent Theme directory
• get_template_directory_uri(): url path to parent Theme directory