The Complete Georgia STR Lodging Tax Guide: Airbnb and VRBO Georgia Occupancy Tax Breakdown

So, you're thinking about becoming an Airbnb host in Georgia? That's great! Georgia is a beautiful state with a solid tourism industry, perfect for short-term rentals. However, before you jump in, it's crucial to understand the lodging and occupancy taxes you'll be responsible for. This guide will break down the basics and highlight specific local requirements to help you navigate the Peach State's short-term rental tax landscape.

Georgia-Wide Tax Requirements for Airbnb

All short-term rental hosts in Georgia are required to collect and remit two taxes, regardless of where they are located in Georgia. These two taxes are the State Sales Tax and the State Hotel-Motel Fee.

The State Sales Tax is at 4%, which applies to the total listing price and cleaning fees for all reservations of 89 nights or less. On the other hand, the Hotel-Motel Fee is a fixed fee that costs $5 per night and applies to all stays 30 nights or less.

Example: $150 per night for 5 nights and a $50 cleaning fee.

• Total revenue: $800 ($750 for accommodation + $50 cleaning fee)
• State sales tax: $32 (4% of $800)
• Hotel-motel fee: $25 ($5 × 5 nights)
• Total tax collection: $57
• Total guest charge $857

County and City-Specific Tax Requirements

Atlanta

All short-term rentals in Atlanta are required to pay an additional 7% as a Hotel-Motel tax. This includes your entire gross revenue, including listing price, cleaning fees, and other charges you may have.

Example: For a 3-night stay at $200/night with a $75 cleaning fee

1. Total revenue: $675 ($600 for accommodation + $75 cleaning fee)
2. State sales tax: $27 (4% of $675)
3. Hotel-motel fee: $15 ($5 × 3 nights)
4. Atlanta hotel-motel tax: $47.25 (7% of $675)
5. Total tax collection: $89.25

Fulton County (Except Atlanta)

Fulton County also imposes its own Hotel-Motel taxes. It's an 8% tax that applies to all rentals to 30 days or less. While Atlanta is located within Fulton County, they are exempt from the said tax and only need to pay the city's local 7% rate.

Example: For a 4-night stay at $175/night with a $60 cleaning fee:

1. Total revenue: $760 ($700 for accommodation + $60 cleaning fee)
2. State sales tax: $30.40 (4% of $760)
3. Hotel-motel fee: $20 ($5 × 4 nights)
4. Fulton County hotel-motel tax: $60.80 (8% of $760)
5. Total tax collection: $111.20

Savannah

Savannah has its own Hotel-Motel tax rate at 6%. This applies to all short-term rentals located within the city. This brings the total tax rate to 10% plus the $5 nightly fee.

Example: $150 per night for 4 nights.

1. Nightly Rate: $450
2. State Sales Tax (4%): $24
3. Hotel-Motel Fee: $5
4. Savannah Hotel-Motel Tax (6%): $9
5. Total Charge: $170

Augusta

Augusta imposes a local Hotel-Motel Excise Tax of 6% on all short-term rentals in addition to the state sales tax.

Example: Nightly rate at $150 for 3 nights.

1. Total Nightly Rate: $450
2. State Sales Tax (4%): $18
3. Hotel-Motel Fee: $15
4. Local Hotel-Motel Tax (6%): $27
5. Total Charge: $390

Fannin County

Fannin County is another county that has an imposed lodging tax. It sits at a decent 6%, and all rentals located within its jurisdiction are required to pay it on top of the Georgia-wide taxes.

Example:

1. Nightly Rate: $150
2. State Sales Tax (4%): $6
3. Hotel-Motel Fee: $5
4. Fannin County Lodging Tax (6%): $9
5. Total Charge: $170

Blue Ridge

Despite Blue Ridge being located within Fannin County, they still have their own set of lodging taxes and regulations. The City of Blue Ridge imposes an extra 2% tax on top of the 6% tax hosts need to remit to Fannin County.

Example: Nightly rate at $150 for 3 nights.

1. Total Nightly Rate: $450
2. State Sales Tax (4%): $18
3. Hotel-Motel Fee: $15
4. Fannin County Lodging Tax (6%): $27
5. City of Blue Ridge Lodging Tax (2%): $9
6. Total Taxes: $69
7. Total Charge: $519

Wrapping Things Up

By understanding these tax requirements, Airbnb hosts in Georgia can ensure they are compliant with local laws, manage their finances effectively, and avoid potential penalties. Always keep detailed records, verify tax collection by platforms like Airbnb, and consult with tax professionals to maximize deductions and ensure all taxes are correctly remitted.

If you want to learn more about Georgia lodging taxes applicable to Airbnb hosts, check out the official Department of Revenue website.