Short-term Rentals Laws in Georgia, United States

Georgia Regulation

Georgia has no statewide short-term rental license; cities and counties set the rules. Stays owe 4% state sales tax, a $5-per-night state hotel fee, and local hotel-motel taxes.

Official Sources
Is there a statewide definition of STR?

Georgia does not have a uniform statewide definition for short-term rentals (STRs). Instead, the definition and regulation of STRs are handled at the local level, with various cities and counties across the state enacting their own specific laws and guidelines. This means that the rules governing short-term rentals, including definitions, licensing requirements, taxes, and operational standards, can differ significantly from one area to another within the state.

For instance, cities like Atlanta, Cobb County, and South Fulton have their own unique regulations and definitions for STRs, tailored to the specific needs and characteristics of their communities. Therefore, it's essential for anyone interested in operating or using short-term rentals in Georgia to be aware of and understand the specific regulations that apply in their particular area.

statewide registration requirement
Statewide Registration Requirement

In Georgia, there is no uniform statewide registration requirement for short-term rentals (STRs). Instead, registration requirements are determined at the local level, with various cities and counties enacting their own specific regulations. For example, in Atlanta, property owners need to obtain a short-term rental license, whereas in Cobb County, STR owners and operators must register their properties and apply for permits with the county. Each locality in Georgia may have different requirements for STR registration, so it's crucial for hosts to be aware of and comply with the regulations specific to their area.

What is the length of stay of Short-term Rentals in Georgia?

The length of stay for short-term rentals (STRs) in Georgia is generally defined by local jurisdictions and can vary across different cities and counties. For instance, in Atlanta, short-term rentals are typically restricted from being rented for over 30 consecutive days. This kind of restriction is common in various municipalities to distinguish between short-term vacation stays and longer-term residential tenancies.

Statewide Tax Requirement

Stays under 90 days owe 4% state sales tax plus local sales taxes, a $5-per-night state hotel-motel fee, and a local hotel-motel tax of 3% to 8% set by each city or county. Airbnb and Vrbo collect the state and many local taxes on bookings made through them; you file for direct bookings. Atlanta drops its primary-residence limit on January 1, 2027.

Disclaimer

Lodge Compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

Stay Compliant with Ease

Access the tools you need to stay compliant and grow your lodging business effortlessly. With Lodge Compliance, navigating regulations has never been easier.

Get Access