Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredLocal Level Only
Owner-Occupied RequiredNo
Last Verified2026-01
Official source: https://dor.georgia.gov
Tax Breakdown
4%
State Sales Tax
5%
Lodging / TOT
Est. Total Tax Burden~12%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Hotel-motel tax applies (varies by county). Atlanta requires STR permits. Savannah historic district has restrictions. Generally permissive outside major cities.
Major City Rules
3 cities tracked
Atlanta
Moderate
STR permit required, primary residence only in some zones
Savannah
Moderate
Business license required, historic district has additional rules
Blue Ridge
Host Friendly
Popular STR market, county permits only
Housing Market Data — US Census ACS
ACS 5-Year 2022
4,426,780
Total Housing Units
10.8%
Vacancy Rate
65.0%
Owner-Occupied
35.0%
Renter-Occupied
82,511
Seasonal/Vacation Units
1.9%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.