Short-Term Rental in Georgia: State Lodging Tax, Marketplace Platforms and Local Licenses

If you want to list a home on Airbnb or VRBO in Georgia, the short answer is that Georgia does not issue a statewide short-term rental license. The permission you need comes from your city or county, and the state rules are only part of the picture. This page covers the state requirements first, then explains why the local rules decide whether you can list at all.

This article is informational content, not legal or tax advice. Rules and fees change, so confirm every figure with the agency named before you rely on it. For complex situations, talk with a Georgia attorney and a certified public accountant (CPA).

Do You Need a License for Airbnb in Georgia?

Probably yes, but it will be a local license. Georgia has no statewide short-term rental license. Georgia also has no general state business license, and the Secretary of State issues none. For a short-term rental, a host typically needs:

• An occupation tax certificate. This is the usual business license, issued by the city if the property is inside city limits or by the county if it is outside them.
• Any short-term rental registration, license or permit that the city or county requires in addition to the certificate.
• Zoning approval, or at least written confirmation that rentals are allowed at the address. Zoning rules vary widely. Some places allow short-term rentals with few conditions, some cap the number of rentals, and some ban them in certain zones.

Check with the city or county clerk, the zoning office and the tax office before you list. Do not rely on a platform's listing rules or on what a neighbor told you. Rules and fees can change, so confirm them again before you open the listing.

The State Lodging Fee and Marketplace Platforms

House Bill 317 was signed on April 21, 2021 and took effect on July 1, 2021. It made a marketplace facilitator, such as a booking platform, an innkeeper for purposes of the state lodging fee. The fee now covers all rooms, lodgings and accommodations, not only hotels, so short-term rentals fall within it. Under O.C.G.A. 48-13-50.3, the fee is $5 per night. It is not charged on stays longer than 30 days. Confirm the current amount and the collection rules with the Georgia Department of Revenue at dor.georgia.gov.

How the fee is handled depends on how the guest booked:

• Booked through a platform. The platform may collect the state fee and local taxes for you. You still need to keep your own records of every stay, the amount charged and the amount collected, because a tax authority may ask for them.
• Booked directly. If guests pay you directly, you may owe the tax yourself. Ask the Department of Revenue exactly what you must file, how often, and whether a platform's collection covers any part of your obligation.

Local Lodging Taxes

Cities and counties may levy their own hotel-motel taxes and fees, and many of them apply to short-term rentals. The amounts vary, and so does who collects them. Some platforms collect certain local taxes for hosts, and some hosts remit directly. Check with the city or county tax office for the current rate, the due dates and the collection method that applies to your property.

Why Local Rules Differ: Two Examples

These examples show how much the rules change from one place to the next. They are not a summary of current requirements, so read each city's current rules before you list.

• Atlanta requires a short-term rental license under Ordinance 20-O-1656, adopted March 15, 2021. Its limits are tied to whether the unit is the host's primary residence and to one other unit.
• Savannah requires a certificate for short-term rentals.

A property in any other Georgia city or county may face different registration steps, fees, caps and zoning limits. Our city-by-city short-term rental hub covers local detail, so use it for the jurisdiction where your property sits.

Business Setup Checklist

1. Decide whether to hold the property in an LLC. An LLC can separate the property from your personal assets, but it does not protect you automatically. Insurers and lenders may need to consent, and a mortgage may restrict rental use. Articles of Organization cost $110 in total, filed online or on paper. The annual registration is $60, filed January 1 to April 1, and a new LLC files its first one the year after it forms. Confirm the current window and late penalty with the Secretary of State at sos.ga.gov/corporations-division.
2. Read the homeowners association (HOA) rules. An HOA may ban or restrict short-term rentals through its covenants, even where the city allows them. Review the governing documents before you buy or list.
3. Compare insurance options. A standard homeowners policy may exclude paid short-term rental activity. Ask your agent about host liability coverage, and compare it with the host protection a platform offers. The two are not the same, so check what each covers and its limits.
4. Ask your insurance agent about a 2026 Georgia law covering rental home marketplace guarantees and property insurance, and how it affects your policy.
5. Plan for workers' compensation. Georgia requires workers' compensation coverage once you have three or more workers, and part-time workers count. Include part-time cleaners and helpers in that count.
6. Register with the Georgia Tax Center if you need to. Register at gtc.dor.ga.gov if you sell taxable goods or have employees. Sales tax registration is free. Registering with the Department of Revenue does not replace your local occupation tax certificate. If you have more than 10 employees, you must also file an E-Verify affidavit to get that certificate.

Common Mistakes to Avoid

• Looking for a state short-term rental license. The state does not issue one, so your search belongs with the city or county.
• Treating the occupation tax certificate as the only approval. Zoning and any rental-specific registration are separate requirements.
• Assuming the platform handles all taxes. Keep your own records of stays and tax amounts.
• Skipping the HOA and mortgage review. Either one can block a rental even when the city approves it.

Reporting Rental Income

Rental income is reported on the owner's federal and state income tax returns. For how Georgia taxes business income under each structure, see our Georgia business taxes guide. Keep records of gross receipts, platform payouts and expenses from the first booking, and ask a CPA how to classify them for your situation.

Start with your city or county, not the state. Once you have the local certificate and a clear zoning answer, the state steps are routine.