Georgia, checked October 2, 2026

Georgia hotel-motel tax for short-term rentals: what hosts collect and file

Both the state and local governments tax a Georgia stay. The Department of Revenue administers sales tax and a fixed State Hotel-Motel Fee charged per night. Cities and counties levy the hotel-motel tax at rates they set locally. Airbnb and Vrbo collect all of it. Georgia law treats them as marketplace innkeepers.^[1]

Sources last checked on October 2, 2026.

State tax4% + $5 a night
Total by city14% to 16%7 of 7 cities publish every rate
Airbnb collectsSales tax, $5 fee and local taxes
Cleaning feeTaxed

Georgia hotel-motel tax

The room charge of a short-term stay in Georgia carries the hotel-motel tax, an excise levied by a city or county. An ordinance alone can set it at 1% to 3% or at 5%. Rates from 6% to 8% need a local act passed by the General Assembly. Since House Bill 317 took effect on July 1, 2021, Airbnb, Vrbo and other platforms collect it. They also collect the $5 state fee.^[6]

What the state of Georgia charges

State taxes on a short-term rental stay in Georgia
Tax	Rate	Applies to	Long stays	Paid to
Georgia state sales and use tax^[2]	4%	Charges for lodging furnished to transients, cleaning and reservation fees included.	One person renting the accommodations for 90 continuous days or more pays no sales tax.	Georgia Department of Revenue
Georgia State Hotel-Motel Fee^[1]	$5 a night	Each calendar night an accommodation is rented, short-term rentals booked through online marketplaces included.	No fee from day 31 of a continuous stay, so a long stay pays it on 30 nights at most. Federal government payments and some student housing are exempt.	Georgia Department of Revenue

Local taxes in 7 Georgia cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in Georgia
City	Tax layers	Total
Blue Ridge short-term rental rules	Georgia state sales tax 4% Fannin County local sales taxes 3% Blue Ridge hotel-motel excise tax 8% Blue Ridge raised its hotel-motel tax to 8% on November 1, 2020. The return goes to the city clerk by the 20th of the next month. An operator who pays on time keeps 3% of the tax due.	15%
Dahlonega short-term rental rules	Georgia state sales tax 4% Lumpkin County local sales taxes 4% Dahlonega hotel-motel excise tax 8%	16%
Helen short-term rental rules	Georgia state sales tax 4% White County local sales taxes 4% Helen hotel-motel excise tax 8% Helen collects its 8% tax monthly, with the return due on or before the 20th. A month with zero rentals still calls for a return.	16%
Pine Mountain short-term rental rules	Georgia state sales tax 4% Harris County local sales taxes 4% Pine Mountain hotel/motel tax 8% Pine Mountain's 8% rate replaced a 5% tax on October 1, 2020. Payment is due on the 20th day after each monthly period closes.	16%
Savannah short-term rental rules	Georgia state sales tax 4% Chatham County local sales taxes 3% Savannah hotel/motel tax 8% Returns for the 8% tax are due on or before the 20th, covering the previous calendar month. Filing on time lets the collector deduct a 3% collection fee from the amount due.	15%
Sky Valley short-term rental rules	Georgia state sales tax 4% Rabun County local sales taxes 4% Sky Valley hotel/motel tax 8% Chapter 41 makes the owner report the excise tax on each location by the 20th of the following month. Payment comes due on the same date.	16%
Tybee Island short-term rental rules	Georgia state sales tax 4% Chatham County local sales taxes 3% Tybee Island room excise tax 7% Hosts whose platform pays the room tax still owe the city a monthly return, even with nothing due. The FAQ points hosts to their platform account for the amounts collected.	14%

Tax on a three-night stay in Savannah

Take 3 nights at $200 plus a $100 cleaning fee in Savannah, the largest Georgia city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
Georgia State Hotel-Motel Fee ($5 a night): $15.00
Georgia state sales tax (4%): $28.00
Chatham County local sales taxes (3%): $21.00
Savannah hotel/motel tax (8%): $56.00
Tax on the stay: $120.00
Guest pays: $820.00

What Airbnb and Vrbo collect in Georgia

Airbnb

Sales tax, $5 fee and local taxes

Airbnb charges the 4% state sales tax plus the county's sales tax whenever a Georgia booking lasts 89 nights or fewer. For the first 30 nights of each booking, it also collects the $5 Hotel-Motel Fee and every locally imposed occupancy tax.^[7]

Vrbo

Sales tax, daily fee, lodging tax

Vrbo's Georgia collection started on May 1, 2020, with sales tax, state and local, for stays under 90 nights. It added the state daily fee and local lodging tax on July 1, 2021.^[8]

How to register and file in Georgia

To collect yourself, register on the Georgia Tax Center for a sales tax number and a state hotel-motel fee number. One fee number covers all your locations.^[1]

Filing: The $5 fee is reported on a monthly return, filed online, even when sales tax is due quarterly or annually. Each month's return is due the 20th of the following month. A month without guests still needs one.^[1]
Cleaning fees: A maid or cleaning fee is part of the room's sales price. It is taxed even when listed separately.^[3]
Service fees: A reservation fee, also called a service, handling or processing fee, is part of the taxable sales price. So are resort and pet fees.^[3]

Penalties in Georgia

Missing the fee deadline costs the greater of 5% and $5 for the first 30 days.^[1]
Each further 30 days adds the same amount, up to the greater of 25% and $25.^[1]
Sales tax filed or paid late follows the same scale under O.C.G.A. § 48-8-66, counted by month.^[5]
The penalty for a false or fraudulent sales tax return is 50% of the tax due.^[5]
Not collecting the fee leaves the innkeeper personally liable for the amount.^[1]

Calculator

Estimate the tax on a stay in Georgia

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in Georgia

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Savannah

$120.00

Georgia State Hotel-Motel Fee ($5.00 a night)$15.00

Georgia state sales tax (4%)$28.00

Chatham County local sales taxes (3%)$21.00

Savannah hotel/motel tax (8%)$56.00

Taxable amount, cleaning included$700.00

Guest pays in total$820.00

Savannah short-term rental rules

Who collects it

In Savannah

Returns for the 8% tax are due on or before the 20th, covering the previous calendar month. Filing on time lets the collector deduct a 3% collection fee from the amount due.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

Georgia hotel-motel tax: host questions

Do I collect Georgia's $5 fee if I book guests directly?

Yes, once a local government licenses your rental or charges it a business tax. That makes you an innkeeper, liable for the fee on each night rented.^[1]

Does a monthly rental owe the Georgia hotel-motel fee?

Only for its first 30 nights. On the 31st day of an unbroken stay, the fee stops. A guest who checks out and back in starts a new count.^[1]

Can a Georgia host keep part of the fee?

Yes, on a return filed and paid on time. You may deduct 3% of the first $3,000 due for each location, then 0.5% of the amount above that.^[1]

When is Georgia sales tax due for a rental?

Within the first 20 days of the month after the filing period. Periods run monthly, quarterly or annually. The return for September 2026 is due October 20, 2026.^[4]

Keep exploring

Sources