Georgia lodging tax on Airbnb
Verdict for Georgia
- Airbnb collects
- State and local sales tax, the $5 per night state hotel-motel fee, and all locally imposed occupancy taxes
- You may still owe
- Bookings made off Airbnb; any other obligations Airbnb's page leaves to hosts
Researched from Airbnb's Georgia tax page (article 2745) and Georgia Department of Revenue pages on the State Hotel-Motel Fee and Policy Bulletin SUT-2018-02. The Department's FAQ and Rule 560-13-2-.01 describe the extended-stay cutoff slightly differently (31 or more consecutive days vs. longer than 30 consecutive days); Airbnb uses the first 30 days. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on lodging
Reported- Rate
- 4%
- Applies to
- Rooms, lodgings and accommodations furnished to transients (Airbnb applies it to the listing price including cleaning fees, for reservations of 89 nights and shorter)
- Airbnb collects
- Yes
- Where to register
- Georgia Department of Revenue
- Source
County and local sales tax
Reported- Rate
- 2% - 5%
- Applies to
- Same reservations as the state sales tax (89 nights and shorter, per Airbnb)
- Airbnb collects
- Yes
- Where to register
- —
- Source
State hotel-motel fee
Reported- Rate
- $5 per night
- Applies to
- Each night an accommodation is rented, until the stay becomes an extended stay rental (Airbnb charges it for the first 30 days of a reservation)
- Airbnb collects
- Yes
- Where to register
- Georgia Department of Revenue
- Source
Local hotel-motel (occupancy) taxes
Reported- Rate
- Varies by city and county (Airbnb says typically 0%-8%)
- Applies to
- The first 30 days of a reservation, on the listing price including cleaning fees (per Airbnb)
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on lodgingReported | 4% | Rooms, lodgings and accommodations furnished to transients (Airbnb applies it to the listing price including cleaning fees, for reservations of 89 nights and shorter) | Yes | Georgia Department of Revenue | |
| County and local sales taxReported | 2% - 5% | Same reservations as the state sales tax (89 nights and shorter, per Airbnb) | Yes | — | |
| State hotel-motel feeReported | $5 per night | Each night an accommodation is rented, until the stay becomes an extended stay rental (Airbnb charges it for the first 30 days of a reservation) | Yes | Georgia Department of Revenue | |
| Local hotel-motel (occupancy) taxesReported | Varies by city and county (Airbnb says typically 0%-8%) | The first 30 days of a reservation, on the listing price including cleaning fees (per Airbnb) | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect Georgia lodging taxes?
- Airbnb's Georgia tax page says guests pay the 4% state sales tax, 2% - 5% county and local sales tax, the $5 per night hotel-motel fee, and all locally imposed occupancy taxes as part of their reservation.
- What is the state hotel-motel fee?
- The Georgia Department of Revenue describes it as a $5.00 per night fee on each night an accommodation is rented, including short-term rentals booked through online marketplaces, until the stay becomes an extended stay rental. Airbnb says it charges the fee for the first 30 days of a reservation.
- Do I still need to do anything as a host?
- Airbnb's page covers bookings made on Airbnb. Bookings you take elsewhere are not covered, and the Department of Revenue says those who must file need both a sales and use tax account and a State Hotel-Motel Fee account through the Georgia Tax Center. Check with your city and county too.
Sources
- Occupancy tax collection and remittance by Airbnb in Georgia (Tier 1, Airbnb Help Center)
- Policy Bulletin SUT-2018-02: Sales and use tax on rooms, lodgings or accommodations furnished to transients (Tier 1, Georgia Department of Revenue)
- State Hotel-Motel Fee (Tier 1, Georgia Department of Revenue)
- State Hotel-Motel - FAQ (Tier 1, Georgia Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.