Georgia Short-Term Rental Rules (2026): Permits & Taxes

Quick Answer: Understanding Georgia's STR Landscape

Georgia regulates short-term rentals minimally at the state level. No comprehensive statewide statute defines short-term rentals, sets occupancy limits, or mandates permits. The state controls taxation: short-term rentals are subject to Georgia sales tax and potentially local hotel/motel excise taxes, regardless of location.

Local governments determine zoning, permits, registration, occupancy caps, and owner-occupancy requirements. Regulations vary significantly between jurisdictions like Tybee Island, Blue Ridge, and Midtown Atlanta. This decentralized structure requires operators to identify the exact local jurisdiction and consult its current ordinance directly.

The Georgia Department of Revenue (DOR) handles state tax compliance. Local planning and permitting departments manage other regulations.

Defining Short-Term Rentals in Georgia

The Official Code of Georgia Annotated (O.C.G.A.) lacks a universal statutory definition for "short-term rental." Local definitions determine applicable property rules.

Common Duration Threshold

Most Georgia localities define a short-term rental as a residential dwelling rented for fewer than 30 consecutive days. Some ordinances use a threshold of fewer than 31 days. This 30-day cutoff commonly distinguishes STR regulations from standard landlord-tenant law under O.C.G.A. Title 44.

How Key Cities Define STR