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Georgia levies a flat personal income tax on individuals and a separate flat corporate income tax on C corporations, alongside a net worth tax that functions as Georgia's franchise-style levy on corporations. The state also imposes a statewide sales and use tax that counties and cities layer local rates on top of, plus a distinct state hotel-motel fee and local lodging excise taxes that hit accommodation providers. Most filing and registration runs through the Georgia Department of Revenue's Georgia Tax Center.
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Georgia Business Tax Guide
Georgia levies a flat personal income tax on individuals and a separate flat corporate income tax on C corporations, alongside a net worth tax that functions as Georgia's franchise-style levy on corporations. The state also imposes a statewide sales and use tax that counties and cities layer local rates on top of, plus a distinct state hotel-motel fee and local lodging excise taxes that hit accommodation providers. Most filing and registration runs through the Georgia Department of Revenue's Georgia Tax Center.
Georgia has a personal income tax, and in recent years it moved from graduated brackets to a single flat rate that is scheduled to step down over time as state revenue conditions are met. For owners of pass-through entities such as S corporations, partnerships, and most LLCs, business profits generally flow through to the owners' Georgia individual returns and are taxed at that flat individual rate rather than at the entity. Because the flat rate and standard deductions can change annually under Georgia's phased-reduction schedule, owners should confirm the current rate with the Georgia Department of Revenue rather than rely on a prior-year figure.
C corporations doing business in Georgia pay a flat corporate income tax on Georgia-apportioned net income, and the corporate rate is now set independently of the individual rate. Separately, corporations also owe Georgia's net worth tax, a franchise-style tax based on the company's net worth (capital plus surplus) apportioned to Georgia and reported on the same corporate return. Pass-through entities can make Georgia's HB 149 entity-level (PTE) election to pay Georgia income tax at the entity level, which lets owners work around the federal SALT deduction cap; the election is made on the entity's return, is irrevocable for the year once the deadline passes, and is worth modeling each year since the individual and entity-level rates can diverge.
Georgia imposes a statewide sales and use tax, and counties and special districts add their own local rates on top, so the combined rate a business charges varies by where the sale is delivered. Remote and out-of-state sellers can trigger Georgia sales-tax collection through economic nexus once their sales into Georgia exceed the state's threshold, even without physical presence. Marketplace facilitators that exceed the threshold are required to collect and remit Georgia tax on the sales they facilitate, which shifts some collection responsibility off the individual seller but does not eliminate the seller's own registration and use-tax obligations.
Operators who furnish accommodations for value in Georgia, including hotels, motels, inns, cabins, campgrounds, and short-term rentals, face two layers on top of sales tax: a state hotel-motel fee charged per occupied night, and a local hotel-motel (lodging) excise tax imposed by the county or city. The state fee and sales tax are remitted to the Georgia Department of Revenue, while the local lodging excise tax is typically paid to the local jurisdiction, and stays beyond a set number of consecutive days (extended-stay rentals) can fall outside the per-night fee. Georgia's marketplace-innkeeper rules can make booking platforms responsible for collecting the state hotel-motel fee and sales tax on facilitated stays, but an operator who is licensed by or pays occupation taxes to a local jurisdiction is still treated as an innkeeper with its own filing duties, so STR and campground owners should not assume a platform covers every obligation.
Most Georgia business tax accounts (sales and use tax, the state hotel-motel fee, withholding, and corporate/PTE returns) are registered and filed through the Georgia Tax Center, and a lodging operator generally needs both a sales tax number and a separate state hotel-motel fee number. Filing cadence varies by tax type and volume; notably, the state hotel-motel fee is reported monthly even when an operator remits sales tax less frequently, and a zero return is still required for months with no rentals. Maintain clean records of gross receipts, exemption and resale certificates, nights rented, and tax collected by jurisdiction, since Georgia apportions and audits by location and the operator remains personally liable for fees it fails to collect.
Georgia's local layering is the recurring trap for owner-operated businesses: sales tax, the local hotel-motel excise tax, and local occupation taxes are all set at the county or city level, so an operator with locations in different Georgia counties can face different combined rates and different local registration requirements for what looks like the same business. Hospitality and campground operators in tourism-heavy areas should also watch for local tourism or special-purpose district levies tied to lodging. Because rates, thresholds, and the flat income-tax schedule all shift over time, treat any specific number as something to verify against current Georgia Department of Revenue guidance before relying on it.
Parikh Financial keeps Georgia owner-operators compliant across the state's layered system, mapping sales-and-use nexus, registering and filing the state hotel-motel fee alongside county and city lodging excise taxes, and modeling the HB 149 PTE election against owner-level rates each year. For STR, campground, hotel, and multi-location clients, we reconcile what booking platforms collect versus what the operator still owes, so nothing falls through the marketplace-facilitator gap.
Book a CallTax rules and rates change. General information for Georgia operators, not tax advice — confirm current requirements with the Georgia Department of Revenue or your Parikh Financial advisor.