Georgia Taxes & Fees Law: Statewide Short-Term Rentals Rules (2026)

Key Facts

State Sales Tax: 4% on stays under 30 days
State Hotel Fee: $5 per night
Local Excise Tax: 5-8% varies by city
Statute: O.C.G.A. 48-13-50

Full Breakdown

Under O.C.G.A. 48-13-50 through 48-13-63, Georgia counties and municipalities may levy an excise tax on lodging furnished for value, including short-term rentals of fewer than 30 consecutive days. Since 2021, marketplace facilitators like Airbnb and Vrbo must collect and remit state sales tax (4%) and the $5-per-night state hotel-motel fee (O.C.G.A. 48-13-50.3) on behalf of hosts. Local excise taxes range from 5-8% depending on jurisdiction. Hosts renting outside platforms remain personally liable for collection.

Violations & Penalties

Failure to collect or remit lodging taxes results in penalties, interest, and potential revocation of business tax certificates by state and local authorities.

Frequently Asked Questions

Do Airbnb hosts in Georgia have to collect taxes themselves?

Marketplace platforms like Airbnb collect state sales tax and the $5 hotel fee automatically, but hosts may still owe local excise taxes depending on the jurisdiction's agreement with the platform.

Does the $5 hotel fee apply to all short-term rentals?

Yes, the state hotel-motel fee applies to any lodging rented for under 30 days, including private homes, condos, and rooms in residences listed on rental platforms.

Georgia Hotel-Motel Excise Tax on Short-Term Rentals

Key Facts

Full Breakdown

Violations & Penalties

Frequently Asked Questions

Sources

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