Georgia Short-Term Rental Tax Overview
Georgia imposes state income tax at rates up to 5.49% on net rental income, combined with State Sales Tax + Hotel/Motel Excise Tax at 8-9%+ on gross rental receipts. 4% state sales tax + 5% state hotel/motel tax on lodging, plus local taxes. The total tax burden for Airbnb hosts in Georgia varies by location, ranging from approximately 17%+ in Atlanta to 14% in Blue Ridge. Understanding the layered structure of federal, state, and local taxes is essential for compliance and accurate pricing.
This guide covers the 2026 tax year. Tax rates and rules change frequently — always verify current rates with the Georgia Department of Revenue and consult a qualified tax professional for advice specific to your situation. Federal tax obligations (Schedule E, Form 1099-K, the 14-day rule) apply in addition to all state and local taxes described below. See IRS Publication 527 for federal rental income rules.
Income Tax on Rental Income
Rate: 5.49%
Flat 5.49% rate (transitioning to flat rate from graduated system; will continue decreasing)
- Net STR income (after expenses) reported on the Georgia state income tax return
- Federal Schedule E (or Schedule C if substantial services provided) is required regardless of state tax
- The 14-day rule: if you rent your primary residence 14 days or fewer per year, federal rental income is tax-free (IRS Publication 527)
- Self-employment tax may apply if you provide hotel-like services (daily cleaning, meals, concierge)
State Sales Tax + Hotel/Motel Excise Tax
Rate: 8-9%+
4% state sales tax + 5% state hotel/motel tax on lodging, plus local taxes
What Airbnb Collects Automatically
- State sales tax (4%)
- State hotel/motel excise tax (5%)
- Most county/city hotel taxes
What Hosts Must Collect and Remit
- Some local excise taxes in smaller jurisdictions not covered by Airbnb
Local Tax Rates by City in Georgia
Combined estimated occupancy/lodging tax rates including state + local components (income tax not included):
| City / Area | Local Tax Rate | Combined Rate | Registration Required? |
|---|---|---|---|
| Atlanta | 8% hotel/motel tax city | 17%+ | Yes |
| Savannah | 6% city + 3% county | 18%+ | Yes — STR permit required |
| Augusta | 5% city | 14% | Yes |
| Helen | 5% city | 14% | Yes |
| Tybee Island | 6% city + 3% county | 18%+ | Yes — strict STR rules |
| Blue Ridge | 5% county | 14% | Yes |
Deductions for Georgia Airbnb Hosts
Georgia conforms to the IRC as of a specific date and generally follows federal depreciation rules, including Section 168 MACRS. Georgia has historically conformed to bonus depreciation. The transition to a flat 5.49% rate simplifies tax planning for hosts — each $1,000 in deductions saves approximately $55 in state tax. Georgia does not impose additional limitations on rental loss deductions beyond the federal passive activity rules.
Common Deductible Expenses
- Depreciation — Building cost over 27.5 years (IRS Publication 946); often the largest single deduction
- Mortgage interest — Deductible in proportion to rental use percentage
- Property taxes — Proportional to rental use days vs. personal use days
- Insurance — STR-specific or landlord insurance premiums
- Cleaning and maintenance — All turnover cleaning fees, repairs, and upkeep
- Supplies — Linens, toiletries, coffee, kitchen supplies for guests
- Platform fees — Airbnb host service fees (typically 3%) are fully deductible
- Utilities — Electricity, internet, water, gas proportional to rental use
- Professional fees — CPA, tax preparer, attorney fees related to the rental business
Filing Requirements and Deadlines
Registration
Required: Sales Tax Registration + Hotel/Motel Excise Tax ID
Cost: Free
Register at: Georgia Department of Revenue
Filing Schedule
Monthly for sales and excise taxes; annually for income tax
Key Resources
Common Georgia Tax Mistakes for Airbnb Hosts
Mistake #1
Not understanding that Georgia has BOTH a 4% sales tax AND a 5% hotel/motel excise tax — these are separate taxes reported on different returns, and both apply to STRs.
Mistake #2
Ignoring the local hotel/motel tax — Atlanta and Savannah have some of the highest combined rates in the country (17-18%+), and some local portions may not be collected by Airbnb.
Mistake #3
Operating in Savannah's historic district without a STVR permit — Savannah strictly regulates STRs in the historic district with caps on the number of permits and specific zone-based restrictions.
Georgia Short-Term Rental Regulations Beyond Tax
Georgia does not have comprehensive statewide STR legislation. The city of Savannah has one of the most complex STR regulatory frameworks in the Southeast, with different rules for the historic district, mid-city, and other zones. Atlanta requires a Short-Term Rental Unit Registration. Tybee Island limits STR permits and requires annual renewal. Many rural Georgia counties have minimal regulation. Georgia's General Assembly has considered statewide preemption legislation but has not passed it, leaving regulation primarily to local governments.
Calculate Your Georgia Airbnb Tax
Enter your income, expenses, and select Georgia to get an instant federal + state estimate.
Frequently Asked Questions
Does Georgia tax Airbnb income?
Yes. Georgia imposes state income tax at a flat 5.49% on net rental income, plus 9% in state-level taxes on gross receipts (4% sales tax + 5% hotel/motel excise tax). Local taxes in cities like Atlanta and Savannah can add 6-8%+ more, bringing total occupancy taxes to 15-18%+. Georgia's total STR tax burden is among the highest in the Southeast. See Georgia DOR and IRS Publication 527.
Does Airbnb collect Georgia taxes?
Airbnb collects the 4% state sales tax, 5% state hotel/motel excise tax, and most county/city hotel taxes in Georgia. Coverage for local taxes is extensive but not universal. Verify your specific jurisdiction on Airbnb's collection page. Even with full Airbnb collection, you should register with the Georgia Department of Revenue for both sales tax and excise tax.
Do I need a permit to Airbnb in Savannah?
Yes. Savannah requires a Short-Term Vacation Rental (STVR) permit. Rules vary by zone: the historic district has caps on the number of STVR permits, the Victorian district has different rules, and outlying areas have fewer restrictions. Applications require a safety inspection, proof of insurance, and a local contact person. Permits must be renewed annually. Savannah actively enforces its STVR ordinance and fines unlicensed operators.
What is Georgia's hotel/motel excise tax?
Georgia imposes a 5% state hotel/motel excise tax on all transient accommodations (stays under 90 consecutive days). This is separate from and in addition to the 4% state sales tax. The excise tax is collected by the Georgia Department of Revenue. Many cities and counties impose their own hotel/motel excise taxes of 3-8%, collected by the local government. The combined state + local occupancy tax rates are among the highest in the nation.
Is Georgia a good market for Airbnb?
Georgia offers strong STR demand in specific markets: Savannah (year-round tourism), Atlanta (business and events), Blue Ridge and Helen (mountain getaways), and Tybee Island (beach). The tax burden is high (15-18% occupancy taxes in prime markets) and Savannah has strict STR regulations. However, Georgia's 5.49% flat income tax is moderate, and there is no statewide STR ban. Smaller markets like Blue Ridge and North Georgia mountains offer strong returns with less regulation.