Georgia Short-Term Rental Laws (2026)

Georgia short-term rental compliance combines statewide tax duties with city- and county-specific operating rules. Georgia imposes sales tax on accommodations and a $5 per-night state hotel-motel fee, while local governments control STR licensing, zoning, business registration, local hotel-motel taxes, and operating standards.

This 2026 guide uses official materials from the Georgia Department of Revenue, Atlanta, Savannah, and Athens-Clarke County. The former article's unsupported Augusta STR permit claims have been removed - hosts in Augusta should verify current zoning, business-license, tax, and property-specific requirements directly with Augusta-Richmond County.

Georgia Short-Term Rental Laws - Quick Answer

State operating license: The official Georgia sources reviewed do not establish one statewide STR operating permit.
Sales tax: Georgia sales tax applies to accommodations. The state rate is 4%, plus applicable local sales taxes.
State hotel-motel fee: Georgia imposes a $5 per room or accommodation per night fee on covered lodging.
Extended stay: The $5 fee stops on the 31st day of uninterrupted continuous occupancy, while the first 30 days remain subject to it.
Marketplace bookings: A qualifying marketplace innkeeper or facilitator collects applicable state taxes and the state hotel-motel fee on facilitated rentals.
Local approval: Atlanta requires an STR license, Savannah requires an STVR Certificate in eligible areas, and Athens-Clarke County uses its own STR land-use and business-tax system.

Tax collection by Airbnb, Vrbo, or another platform does not prove that a property is eligible for local STR use. Confirm zoning and licensing before advertising.

Georgia State Taxes on Short-Term Rentals

The Georgia Department of Revenue says sales tax applies to accommodations. Georgia's state sales tax rate is 4%, with county, city, and special-district taxes added based on the location. Operators should use the current DOR rate tools and local revenue guidance rather than relying on a statewide combined rate.

$5 State Hotel-Motel Fee

Georgia's State Hotel-Motel Fee FAQ requires innkeepers to collect a $5 fee for each night an accommodation is rented. The fee applies to covered hotels, motels, inns, cabins, and short-term rentals, including qualifying marketplace transactions.

The fee ends beginning with the 31st day of uninterrupted continuous occupancy. The first 30 days remain subject to the fee. When the $5 fee is separately itemized, Georgia's rule excludes it from the sales-tax base.

Marketplace Collection

A marketplace innkeeper must collect and remit the $5 fee on facilitated short-term lodging when it meets Georgia's marketplace requirements. Georgia's marketplace-facilitator rules use a $100,000 sales threshold in the previous or current calendar year for state and local sales-tax collection.

When a homeowner lists only through a marketplace innkeeper, the marketplace may be responsible for the state hotel-motel fee on those transactions. The host must still confirm:

which state and local taxes the platform collected;
whether local hotel-motel tax is included;
whether a state or local registration and return remains required;
how direct bookings are collected and reported; and
whether the property's city or county requires a license or business-tax certificate.

State hotel-motel fee returns are due monthly by the 20th day after the collection month when the operator is responsible for filing.

Local Hotel-Motel Excise Taxes

Georgia cities and counties may impose local hotel-motel excise taxes. Rates and administering authorities vary by jurisdiction. The Georgia Department of Community Affairs maintains official local-government hotel-motel tax reporting resources, but operators should confirm the current ordinance and filing portal with the local finance department.

Do not combine state sales tax, local sales tax, the $5 state fee, and local hotel-motel excise tax into one assumed rate. Each may have a different return, due date, exemption, and platform agreement.

Atlanta Short-Term Rental Rules

The City of Atlanta's Short-Term Rental page requires a Short-Term Rental License, or STRL, before operating. The license number must be posted on every advertisement.

Primary Residence and Two-Property Limit

An Atlanta license may cover the applicant's primary residence and one additional dwelling unit. The licensee may rent the primary residence, the additional unit, or both, but one operator may not use the program to license an unlimited portfolio. A person may have only one primary residence for this purpose.

If an applicant rents rather than owns the primary residence, the application must satisfy Atlanta's current authorization and documentation rules. Operators should also confirm zoning and any lease, condominium, or association restrictions before applying.

Atlanta Fee, Term, and Tax

Application fee: $150.
License term: 12 months from issuance.
Renewal: annual.
City hotel-motel tax: Atlanta's STR process materials list an 8% rate.
Filing: Atlanta excise taxes are generally due by the 20th day of each month when the operator is responsible for remittance.

Atlanta states that a complete application can take up to 10 business days for processing. A platform that collects and remits applicable city occupancy tax may change whether an ATLCORE excise-tax account is needed, so confirm the exact booking channel with the Office of Revenue.

Atlanta Enforcement

Operating without an STRL is unlawful. Atlanta's FAQ warns that unlicensed operation can lead to citations and a mandatory one-year waiting period before an STRL application will be accepted or considered. Keep the license active and display the number exactly as issued.

For local operations support, see Checkmate's Atlanta Airbnb management page.

Savannah Short-Term Vacation Rental Rules

Savannah requires an approved Short-Term Vacation Rental Certificate before operating in an eligible location. The city's STVR program is tied to zoning and the Short-Term Vacation Rental Overlay District, which includes the Downtown, Victorian, and Streetcar local historic districts.

A property outside an eligible district does not become eligible merely because it is already listed or because taxes are collected. Savannah recommends obtaining zoning confirmation before applying.

2026 Savannah Fees and Sequence

New STVR application: $400 non-refundable.
Annual renewal: $250 non-refundable.
Zoning Confirmation Letter: the city lists a $50 request fee.

After STVR application approval, the owner must obtain a Savannah Business Tax Certificate before the STVR Certificate is issued.

Twenty-Percent Ward Cap

Savannah applies a 20% per-ward cap to non-owner-occupied STVR parcels in the Downtown Historic District and Victorian Historic District. Owner-occupied parcels are exempt from that cap. When a ward has reached the cap, a non-owner-occupied applicant must use the city's first-come, first-served waiting list.

Owner-occupied status generally requires the principal dwelling unit on the parcel to be the owner's primary and usual residence. Savannah's official materials identify a homestead exemption or an affidavit with supporting residency documentation as evidence options.

Agent, Notice, and Tax

Each Savannah STVR owner must designate a rental agent who is available and responsive at all times and customarily present within the city for business purposes. If the agent changes, the owner must notify the city within five business days.

A new application requires notice to adjacent property owners with the proposed rental address, parking location, maximum occupancy, exemplar rental agreement, owner information, and rental-agent contact details.

Savannah's local hotel-motel excise tax rate is 8%. The city requires applicable returns and remittance monthly by the 20th day of the following month. Confirm which taxes the booking platform remits and which remain the owner's responsibility.

For local management services, see Checkmate's Savannah Airbnb management page.

Athens-Clarke County Short-Term Rental Rules

Athens-Clarke County adopted STR land-use text amendments on February 6, 2024. The official Short-Term Rentals page defines an STR as a residential dwelling rented for compensation for less than 31 consecutive days.

Home Occupation STR

A Home Occupation STR applicant must be an owner-occupant or a long-term tenant with the property owner's written authorization. Only one structure on the parcel may be permitted for STR use. The application requires two forms of identification supporting primary residency.

The official Home Occupation application lists a $20 fee and requires:

property and applicant information;
a 24-hour local contact;
owner authorization when applicable;
a site plan showing the STR structure and on-site parking;
acknowledgment that guests may not use on-street parking;
acknowledgment that no stay may exceed 30 consecutive days; and
the Fire Marshal STR acknowledgment.

Business and Hotel-Motel Tax

Athens-Clarke County also requires a Business Occupation Tax Certificate and collection of the 7% local hotel-motel excise tax. The 2026 business-tax application lists a minimum one-owner or one-employee total of $107, consisting of $52 occupation tax and a $55 administrative fee. Verify the exact business classification and current fee with Finance.

For local operations support, see Checkmate's Athens Airbnb management page.

Augusta-Richmond County

The prior version of this article claimed Augusta required a "Short-Term Rental Accommodation permit," annual inspection, and nontransferable STR permit. No current official Augusta source supporting those claims was found in this audit, so they have been removed.

Augusta operators should not interpret that removal as confirmation that every property is allowed. Check the parcel's zoning, business-license requirements, local hotel-motel tax, building and fire rules, HOA or lease restrictions, and any event-specific rules directly with Augusta-Richmond County Permits and Licensing and the local tax authority.

Checkmate's Augusta Airbnb management page contains market and management information, but it is not a substitute for official legal eligibility.

Georgia Host Compliance Checklist

Identify the jurisdiction. Confirm city limits, county, zoning district, and any historic or overlay district.
Verify the proposed use. Ask planning or zoning whether the exact unit and rental pattern are allowed.
Obtain local authorization. Complete the STR license, STVR Certificate, home-occupation approval, business-tax certificate, or zoning confirmation required by the jurisdiction.
Register for taxes. Determine state sales tax, local sales tax, the $5 state hotel-motel fee, and local hotel-motel excise tax accounts.
Audit platforms. Identify exactly what Airbnb, Vrbo, or another marketplace collects for each listing and handle direct bookings separately.
Prepare operations. Maintain the required local contact or agent, parking plan, safety records, occupancy settings, guest rules, and neighbor notices.
Display license numbers. Add the exact permit or certificate number to every listing where required.
Track renewals and returns. Calendar monthly tax filings, annual licenses, agent changes, and any property or ownership change that triggers a new review.

Common Georgia Compliance Mistakes

Assuming Georgia's 4% state rate is the total guest tax.
Forgetting the separate $5 state hotel-motel fee.
Assuming marketplace collection replaces local licensing.
Purchasing a Savannah property without checking overlay eligibility and ward-cap status.
Trying to license more than the Atlanta primary residence plus one additional unit.
Using unsupported third-party claims about Augusta permitting.
Failing to collect and file for direct bookings.

Official Sources

Bottom Line

Georgia hosts need state tax compliance and address-specific local authorization. Confirm sales tax, the $5 state hotel-motel fee, local hotel-motel excise tax, zoning, licensing, business registration, agent requirements, and renewal deadlines for the exact property and booking channel. This guide is general information, not legal or tax advice.