Short-Term Rental Taxes and Licenses in Georgia

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Georgia is the layer that never changes.

Everything on this page applies right across Georgia, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Georgia charges statewide

These apply across Georgia. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
State hotel-motel excise taxGeorgia Department of Revenue	5%	Tax applies to gross room charge plus all mandatory fees (such as cleaning fees).	High	Source
State Hotel-Motel FeeGeorgia Department of Revenue	$5 per night	Flat $5 per room per night, regardless of charge amount.	High	Source

Drawn from the Georgia jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Marketplace facilitator law covers only the state hotel-motel excise tax and state hotel fee. City, county, or district taxes are not covered and must be collected and remitted by the owner if applicable.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	5% plus $5 per night collected by Airbnb for state; local taxes must be set up independently	The platform	High	Source
VrboPlatform is merchant of record	5% plus $5 per night collected by Vrbo for state; local taxes must be set up independently	The platform	High	Source
Booking.comYou are merchant of record	5% plus $5 per night collected and remitted by owner for state; local taxes also owed if applicable	You do	Low	Unverified
ExpediaYou are merchant of record	5% plus $5 per night collected and remitted by owner for state; local taxes also owed if applicable	You do	Low	Unverified
GoogleYou are merchant of record	5% plus $5 per night collected and remitted by owner for state; local taxes also owed if applicable	You do	Low	Unverified
WhimstayYou are merchant of record	5% plus $5 per night collected and remitted by owner for state; local taxes also owed if applicable	You do	Low	Unverified
DirectYou are merchant of record	5% plus $5 per night collected and remitted by owner for state; local taxes also owed if applicable	You do	High	Source

Still yours to charge: Any city hotel-motel tax, Any county hotel-motel tax, Special district lodging taxes.

Questions owners ask about Georgia

Does Airbnb collect the Georgia state hotel-motel tax and lodging fee for me?

Yes, Airbnb collects and remits the 5% Georgia state hotel-motel excise tax and $5 per night lodging fee on all bookings. Owners are still responsible for any city or county lodging taxes.

Source

What is the Georgia state lodging tax rate for vacation rentals?

The Georgia state imposes a 5% hotel-motel excise tax plus a $5 per night lodging fee on short-term stays of less than 31 nights.

Source

Which bookings are exempt from the Georgia state hotel-motel tax?

Stays of 31 or more consecutive nights are exempt from both the state hotel-motel excise tax and the $5 per night lodging fee.

Source

Do I need a Georgia state business license or tax permit to operate a short-term rental?

Yes, you must register with the Georgia Department of Revenue for a Sales and Use Tax account before offering short-term accommodation, even if a platform collects the tax on your behalf.

Source

When are Georgia state hotel-motel tax returns due?

Returns and payments are due monthly by the 20th of the month following the period when taxes were collected.

Source

Are cleaning fees taxable in Georgia for short-term rentals?

Yes, all mandatory fees including cleaning are taxable and should be included in the amount charged for tax purposes.

Source

How are local Georgia hotel taxes handled?

Local hotel-motel taxes charged by counties or cities are separate from the state layer and are not collected by the state. Owners must collect and remit these separately.

Source

Does Georgia preempt local regulation of short-term rentals?

No, Georgia leaves regulation of short-term rentals to local governments, which may set their own registration, zoning, or taxation rules in addition to state requirements.

Source

Are there exemptions for government or nonprofit guests in Georgia short-term rentals?

Stays by government employees and some nonprofits may qualify for exemption if proper documents are provided at booking.

Source

What are the penalties for filing state hotel-motel taxes late in Georgia?

A late filing incurs a penalty of $5 per day, up to $50, with additional interest and penalties assessed on any unpaid tax.

Source

Already researched

Nothing in Georgia yet

No Georgia jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Georgia is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.