Georgia state law does not directly address subleasing. The Code of Georgia suggests that a tenant may not sublet without the landlord’s written permission.^[1] Typically, the lease will either prohibit subleasing or it will describe the conditions under which the tenant may sublet.

If the lease is unclear or doesn’t address subleasing, the tenant should get the landlord’s written permission before subletting. When a landlord’s permission is necessary, a tenant can use a Landlord Consent Form.

Short-term rentals (STRs) are regulated at the local level in Georgia. State law does not define or regulate STRs. Counties and cities determine what qualifies as short-term and levy their own taxes and fees.^[2]

Georgia short-term rental taxes:

• 4% state sales tax^[3]
• $5/night state hotel/motel fee^[4]
• County sales tax (varies by county)
• City sales tax (varies by city)

Local municipalities may levy additional hotel and/or tourism taxes. In some cases, a short-term rental (STR) business license may also be required. The application process typically starts with the city clerk.