Is Rental Arbitrage Legal in Georgia?
In Georgia, short-term rental rules are set locally by cities and counties. The state imposes no licensing or definition, but does collect sales tax and a $5 per night hotel-motel fee. As of July 1, 2026, all short-term rental operators must complete human-trafficking-awareness training within 60 days of starting to operate, and renew it annually. Atlanta allows a host to license their primary residence plus one additional unit. Savannah limits non-owner-occupied rentals to 20% per ward. Oconee County requires the owner to live on site and be present, with no more than one rental per 30-day period.
Requirements
- Georgia state sales tax: 4%
- Georgia state hotel-motel fee: $5 per night (applies to stays of 30 days or fewer; waived for 31+ consecutive nights)
- Senate Bill 570 (effective July 1, 2026): All short-term rental operators must complete an approved human-trafficking-awareness training within 60 days of starting to operate, and repeat annually. Penalties: $500 first offense, $1,000 second, $2,000 third or later
- Local business license or short-term rental permit, depending on city or county
- Check your city's or county's complete local ordinance before listing
Restrictions
- No state-level short-term rental licence or definition
- No state-wide occupancy, zoning or rental frequency caps
- Local governments set all rules: zoning, permit requirements, occupancy limits, density caps, taxes, and enforcement
- O.C.G.A. § 36-74-30 bars code enforcement boards from requiring residential rental property registration (limited protection; does not stop cities from operating STR permit systems)
- Atlanta: primary residence plus one additional unit only, mandatory one-year application ban for unlicensed operation
- Savannah: overlay districts only, 20% density cap for non-owner-occupied per ward
- Oconee County: owner must live on site, be present during rentals, one rental per 30 days max, annual inspection, no signage advertising the rental
- HOA restrictions can apply
Taxes and Fees
- Georgia sales tax: 4% (state)
- Local sales tax (optional, by county): up to 3%
- Georgia hotel-motel fee: $5 per night
- Local hotel-motel tax (by city ordinance): 0–8% depending on location (Atlanta 8%, Savannah varies, Columbus and South Fulton 8%)
- Airbnb and Vrbo collect all taxes automatically for stays of 182 nights or fewer
Cities in Georgia
Next Step
Legal is one half of the decision. The other half is whether the deal earns enough to be worth the risk.
Sources
Frequently Asked Questions
- Who Sets Short-Term Rental Rules in Georgia?
- Cities. Atlanta and Savannah each run their own licensing, with very different limits.
- Where in Georgia Is Rental Arbitrage Possible?
- Atlanta allows one unit beyond your home per license holder, and Savannah allows non-owner-occupied rentals only in its historic overlay, capped at 20% per ward. See each city page.