Occupancy tax collection and remittance by Airbnb in Georgia

State of Georgia

Guests who book Airbnb listings that are located in the State of Georgia will pay the following tax as part of their reservation:

• State Sales Tax: 4% of the listing price including any cleaning fees, for reservations 89 nights and shorter. For detailed information, visit the State of Georgia Sales and Use Tax website.
• County/Local Sales Tax: 2% - 5% of the listing price including any cleaning fees, for reservations 89 nights and shorter. For detailed information, visit the State of Georgia Sales and Use Tax website.
• Hotel-Motel Fee: $5 per night, for the first 30 days of the reservation. For detailed information, visit the State of Georgia Taxes website.
• Local Occupancy Taxes: All locally imposed Occupancy Taxes will be collected on reservations in Georgia. The tax varies by city and county. It is typically 0%-8% of the listing price including any cleaning fees for the first 30 days of the reservation. For detailed information, please visit your local finance department website.