DeKalb County, GA Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 8% of rent, stays 30 days or less
- Applies to
- Unincorporated DeKalb County only
- Return/payment due
- 20th of month following rental
- Permit required
- Business license division, Ch. 27 Art. 4
- Registration deadline
- 30 days after article's effective date
- Certificate issued
- Free, within 10 days of registration
- Max criminal exposure
- Felony if unpaid tax exceeds $10,000
Summary
Unincorporated DeKalb County charges an 8 percent excise tax on every short-term rental stay of 30 days or less. Innkeepers collect the tax from occupants, register with the business license division, and remit returns monthly. Stays over 30 days, domestic-violence and disaster displacement lodging, and official government travel are exempt.
There shall be imposed, assessed, levied and paid an excise tax of eight (8) percent of the rent for occupancy of a short-term rental in the unincorporated area of the county, as authorized by O.C.G.A. § 48-13-51(b). ... No tax shall be imposed under this article upon any of the following: (1) Overnight lodgings, rooms, or accommodations furnished for a period of more than thirty (30) continuous days; (2) Overnight lodgings, rooms, or accommodations furnished due to incidence of domestic violence; (3) Overnight lodgings, rooms, or accommodations furnished as a result of an emergency if the occupant certifies in writing that he or she is staying in such accommodations as a result of their residence having been destroyed by fire, natural disaster or other casualty; or (4) Overnight lodgings, rooms, or accommodations furnished for a period of one (1) or more days for use by federal, state or local government officials or employees when traveling on official business.
Full Breakdown
§ 48-13-51(b). " Section 24-177 exempts stays over 30 continuous days, lodging furnished due to domestic violence, lodging furnished after a fire, natural disaster or other casualty (with written certification from the occupant), and lodging for federal, state or local officials traveling on official business. Before renting, an operator must obtain a permit from the county's business license division under Chapter 27, Article 4, and register the short-term rental's location; anyone already operating when the article took effect had 30 days to register. The division issues a certificate of authority within ten days at no charge, which must be displayed at the rental.
Under § 24-178 the innkeeper gives the occupant a receipt on request, and under § 24-180 monthly returns and tax remittances are due by the twentieth of the following month, showing gross rent, taxable rent and tax collected; innkeepers may deduct a collection-fee percentage matching the state sales-and-use-tax deduction rate if payment is not delinquent.
Violations & Fines
Late payment draws a penalty plus interest under § 2-112, and unpaid tax can trigger business license suspension or revocation under § 15-48 (§ 24-184). Under § 24-185, willfully failing to file and pay is a misdemeanor if the unpaid tax is $10,000 or less and a felony above that; failing or refusing to collect the tax is a separate misdemeanor punishable by up to a $100 fine or three months in county jail, or both; filing a false or fraudulent return to evade the tax is a misdemeanor punishable by a $100 to $300 fine, 30 days to three months in jail, or both.
Frequently Asked Questions
How much is DeKalb County's short-term rental tax?
Do I need a permit to run an Airbnb in unincorporated DeKalb County?
Are any short-term rental stays exempt from the DeKalb tax?
What happens if a DeKalb County host doesn't pay the short-term rental tax?
Sources & Official References
Other rules in DeKalb County
How DeKalb County compares: Cities with the Highest Short-Term Rental Taxes·Compare DeKalb County to another location·View the Georgia short-term rentals overview
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