Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Georgia tax professional before filing.
Georgia · United States · Short-term rental taxes
Short-Term Rental Taxes in Georgia
STR income in Georgia is taxed at the federal and state level as ordinary rental income, and hosts must also collect and remit Georgia's 4% state sales tax, a $5-per-night Hotel-Motel Fee, and any applicable county/local occupancy taxes.
The 30-Second Answer
- Federal income tax: Report net STR income on Schedule E (Form 1040); if you provide substantial services (cleaning, meals), it may shift to Schedule C as self-employment income.
- Georgia state income tax: Georgia taxes net rental income at a flat 4.99% rate (2026); file Georgia Form 500 by April 15.
- State lodging taxes: Collect and remit Georgia's 4% state sales tax on the listing price (including cleaning fees) for stays ≤ 89 nights, plus a $5-per-night Hotel-Motel Fee for stays ≤ 30 nights — register via the Georgia Tax Center (GTC).
- Local taxes: County and city occupancy/hotel taxes of 2%–11% (combined local sales + local hotel tax) may also apply; rates and remittance rules vary by jurisdiction — check with your county finance department.
Deductions
What Georgia STR Hosts Can Deduct
Ordinary and necessary expenses directly related to your rental activity reduce your taxable income at both the federal and Georgia state level.
If you also use the property personally, expenses must be allocated between rental and personal days. The IRS 14-day / 10%-of-rental-days rule determines whether rental or personal-use limits apply. Consult a tax professional for mixed-use properties.
Filing Calendar
Key Dates & Filing Calendar
Georgia STR hosts face both federal and state income-tax deadlines, plus ongoing monthly or quarterly lodging-tax remittance obligations.
Georgia offers an automatic 6-month extension for state income tax (to October 15), but any tax owed must still be paid by April 15 to avoid penalties.
Georgia Department of Revenue — dor.georgia.gov; Georgia Tax Center (GTC) — gtc.dor.ga.gov
Income Tax Treatment
How Is Your STR Income Classified?
Unlike some countries, the US does not offer a flat-rate or allowance-based STR regime. Instead, the classification of your rental activity — passive rental vs. active business — determines which form you use and what losses you can deduct.
Passive Rental (Schedule E)
Standard treatment for most STR hosts
- Report gross rents and deduct expenses on Schedule E (Form 1040)
- Net income flows to Georgia Form 500 and is taxed at the flat 4.99% state rate
- Losses are 'passive' and can only offset other passive income unless you qualify as a real estate professional
- No self-employment tax on net income
No income ceiling; passive loss rules may limit deductions
Active Business (Schedule C)
Applies when substantial services are provided
- Report income and expenses on Schedule C (Form 1040); net profit subject to 15.3% self-employment tax (up to Social Security wage base)
- Losses can offset other ordinary income without passive-activity limits
- Same Georgia Form 500 state filing; net profit taxed at 4.99%
- Consult a CPA — the IRS scrutinises the line between passive rental and active business
No income ceiling; self-employment tax applies
Depreciation
Depreciation for Georgia STR Properties
The IRS allows residential rental property to be depreciated over 27.5 years using the straight-line method; Georgia conforms to federal depreciation rules for state income tax purposes.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building (structure only) | 27.5 years | Straight-line; land is not depreciable. Allocate purchase price between land and building. |
| Appliances, furniture & furnishings | 5 years | MACRS 5-year property; bonus depreciation may allow faster write-off in year of purchase. |
| Carpets, flooring & landscaping improvements | 15 years | Land improvements; straight-line or 150% DB under MACRS. |
| Roof, HVAC, windows (structural components) | 27.5 years | Treated as part of the building unless a cost-segregation study reclassifies them. |
A cost-segregation study can reclassify certain building components to shorter depreciable lives (5, 7, or 15 years), accelerating deductions. Georgia conforms to federal MACRS depreciation (O.C.G.A. § 48-7-21).
When you sell the property, accumulated depreciation is subject to federal 'depreciation recapture' taxed at up to 25% (Section 1250 unrecaptured gain). Georgia also taxes this gain at the standard 4.99% state rate.
Georgia Lodging Taxes
State & Local Lodging Taxes Every Georgia Host Must Know
Georgia STR hosts face a layered tax stack: a state sales tax, a statewide Hotel-Motel Fee, county sales taxes, and local occupancy taxes — all potentially stacking on the same booking.
The total lodging tax burden on a Georgia STR booking typically ranges from 11% to 20%+ of the nightly rate depending on location, once all layers are combined. Here is a typical breakdown for an illustrative Georgia county:
Combined lodging tax: typically 11%–20%+ of nightly rate (location-dependent)
Georgia DOR — dor.georgia.gov; VRMA Georgia page — vrmaadvocate.org/Georgia; Glynn County — glynncounty.org; BNBCalc Georgia STR Tax Guide 2025
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb bookings (state sales tax + Hotel-Motel Fee) | Airbnb collects and remits Georgia state sales tax and the Hotel-Motel Fee on your behalf for most jurisdictions | You do not need to separately remit these taxes for Airbnb bookings, but verify your county is covered; keep records of what Airbnb remits |
| VRBO / Vrbo bookings | VRBO collects and remits state sales tax and Hotel-Motel Fee in Georgia; local occupancy tax collection varies | Confirm local tax coverage with VRBO; you may still owe local occupancy taxes directly to your county or city |
| Direct bookings (your own website, etc.) | Host is solely responsible for collecting and remitting all applicable state, county, and local taxes | Register with Georgia Tax Center (GTC) and your local tax authority; collect taxes from guests at booking and remit on schedule |
Local occupancy tax rates and remittance rules differ significantly across Georgia's 159 counties and hundreds of municipalities. Always verify current rates and filing requirements directly with your county or city finance department before listing.
Platforms
How Airbnb & VRBO Handle Georgia Tax Reporting
Major platforms automate some tax collection in Georgia, but hosts remain responsible for verifying coverage and filing income taxes.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Issues Form 1099-K if gross payments exceed $20,000 and 200+ transactions (2025 threshold); lower thresholds may apply in future years | Collects & remits Georgia state sales tax (4%) and Hotel-Motel Fee ($5/night) for most GA jurisdictions; local occupancy tax coverage varies | Annual earnings summary available in host dashboard; Form 1099-K issued by January 31 |
| VRBO / Vrbo | Issues Form 1099-K under same federal thresholds as Airbnb | Collects & remits state sales tax and Hotel-Motel Fee in Georgia; local tax collection varies by jurisdiction — confirm with VRBO | Annual payment summary available in owner account; Form 1099-K issued by January 31 |
| Direct / Other | No automatic reporting; host must track all income | Host must collect and remit all applicable Georgia state and local taxes manually | No platform-issued summary; maintain your own records |
Hosting on Multiple Platforms?
Add up gross income from all platforms before determining whether you cross the 1099-K reporting threshold. Even if no single platform issues a 1099-K, all rental income is taxable and must be reported on your federal and Georgia state returns. Keep separate records for each platform's payouts and any taxes they remit on your behalf.
DAC7 / OECD Reporting (Not Applicable)
DAC7 is a European Union directive and does not apply to US-based Georgia hosts. US platforms report under IRS rules (Form 1099-K). No DAC7 obligation exists for Georgia STR hosts.
IRS — irs.gov/taxtopics/tc415; Airbnb Help Center — airbnb.com/help/article/414; VRMA Georgia — vrmaadvocate.org/Georgia
Illustrative P&L: Schedule E vs. Schedule C
Example for a Georgia STR earning $30,000/year in gross rents with $10,000 in expenses and $5,000 depreciation. State rate 4.99%; federal rate assumed 22%. For illustration only.
Record-Keeping
Stay Audit-Ready: What to Keep and for How Long
The IRS and Georgia DOR can audit STR returns; good records protect your deductions and prove your income figures.
| Keep | How long | Why |
|---|---|---|
| Platform payout statements (Airbnb, VRBO, etc.) and Form 1099-K | At least 3 years from filing date (7 years if substantial underreporting suspected) | Proves gross income reported; reconciles with IRS information returns |
| Receipts for all deductible expenses (repairs, supplies, cleaning, insurance, utilities) | At least 3 years from filing date | Substantiates deductions on Schedule E or C if audited |
| Depreciation schedules and property purchase/improvement records | Life of the property plus 3–7 years after sale | Needed to calculate depreciation recapture and capital gain on eventual sale |
| State and local lodging tax returns and payment confirmations (GTC filings) | At least 3 years | Proves compliance with Georgia sales tax and Hotel-Motel Fee obligations; local audits possible |
| Rental calendar / occupancy log (personal vs. rental days) | At least 3 years from filing date | Required to allocate expenses correctly between rental and personal use under IRS rules |
Georgia's statute of limitations for state tax assessments is generally 3 years from the return due date, matching the federal standard. Keep records longer if you claimed large losses or have complex depreciation.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax, legal, or financial advice. Tax laws change frequently — always verify current rates and rules with the Georgia Department of Revenue, the IRS, and your local tax authority before filing.
- Georgia Department of Revenue — Sales & Use Tax — dor.georgia.gov/taxes/business-taxes/sales-use-tax — State 4% sales tax on STR bookings ≤ 89 nights; Hotel-Motel Fee rules
- Georgia Tax Center (GTC) — gtc.dor.ga.gov — Online registration and filing portal for Georgia sales tax and Hotel-Motel Fee
- VRMA Georgia Advocate Page — vrmaadvocate.org/Georgia — Summary of Georgia STR tax layers: 4% state sales tax, $5/night Hotel-Motel Fee, 2%–5% county sales tax, 0%–6% local occupancy tax
- BNBCalc — Georgia STR Lodging Tax Guide (2025) — bnbcalc.com/blog/str-tax/airbnb-vrbo-str-georgia-tax — Detailed breakdown of statewide and local tax obligations for Airbnb/VRBO hosts in Georgia
- Glynn County, GA — Short-Term Rental Certificates — glynncounty.org — 7% accommodation excise tax; monthly remittance; STR certificate requirement
- Athens-Clarke County — Short-Term Rentals & Hotel Motel Tax — accgov.com/9691 — Local STR and hotel-motel tax registration requirements
- IRS Topic No. 415 — Renting Residential and Vacation Property — irs.gov/taxtopics/tc415 — Federal rules on rental income, Schedule E, personal-use limits, and deductible expenses
- Airbnb Help Center — US Tax Documents — airbnb.com/help/article/414 — Form 1099-K thresholds and issuance timeline for Airbnb hosts
- Avalara MyLodgeTax — Georgia Vacation Rental Tax Guide — avalara.com/mylodgetax — Overview of Georgia STR tax registration and remittance requirements
- SingleKey — Georgia Short-Term Rental Tax Guidelines (2026) — singlekey.com — Overview of Georgia STR income reporting and deduction rules
Questions
Frequently Asked Questions: Georgia STR Taxes
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