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 directoryget_stylesheet_directory_uri()
: url path to current Theme directoryget_template_directory()
: file path to parent Theme directoryget_template_directory_uri()
: url path to parent Theme directory