Skip to content
Taxes›Georgia

Georgia
short-term rental taxes.

Browse published short-term rental tax and permit guidance for Georgia. Requirements and platform collection vary by location and booking channel.

What to know.

Georgia charges a 4% state sales tax. Collection and filing requirements appear in the local guides. Georgia local jurisdictions may also add local occupancy tax. Permit and registration requirements also vary by location. Browse the local guides below, then check your address. The state base rate excludes local taxes and the separate $5 per night state hotel-motel fee where applicable.

At a glance.

State tax
4%
Highest recorded guide rate
8%
Platform collection
Varies by place and channel
Counties covered
159

Highest recorded rates describe this dataset, not a legal maximum or the full amount due for an address. Coverage and source confidence vary by local guide.

SourceSources & confidenceHow we researchReport a problem with this page

Georgia: check the nightly fee as well as percentage taxes

Georgia's 4% state sales-tax base does not include local taxes or the separate $5 per night state hotel-motel fee where applicable. A percentage-only total can therefore leave out a material charge.

The state hotel-motel FAQ describes the fee and exemptions. Local guides show local taxes, permits, and collection rules.

Georgia hotel-motel fee FAQ

How short-term rental tax works in Georgia

  • Check the 4% state tax

    The Georgia state sales tax rate is 4%. Local guides include collection and filing requirements.

  • Check the local tax layers

    Georgia local jurisdictions may levy local occupancy taxes. Collection and filing requirements vary by tax and booking channel; follow the published local sources.

  • Check state and local registration rules

    State and local permits are listed in the local guides.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Georgia state sales tax4%
Source
Source linked
Georgia filing and tax guidanceSee guidance
Source
Source linked
Local occupancy tax (highest local jurisdiction)8%
Source link unavailable
No link
State tax sources. City and county guides show the additional local requirements.

Find your local guide

Short-term rental rules in Georgia can apply at the state, county, city, or district level. Open a county to browse the local places we track.

Georgia STR tax FAQ

Is there a statewide STR license in Georgia?

Open a local guide for Georgia to see state and local permit requirements.

Does Airbnb collect the state tax?

Local guides show Airbnb collection for each tax and any separate filing or registration requirements.

What's the total tax a guest pays?

It varies by local jurisdiction: the 4% state rate plus each local jurisdiction's own local rate.