Can you build an Airbnb cabin in Rabun County, GA?

Outside town limits

Outside towns, new short-term rentals are allowed only in the Vacation Cottage (V-C, 1-acre minimum) and Highway Business (H-B) zones. In R-1, R-2, R-3 and Agricultural zones only rentals already licensed can continue, and only with the same owner. Licence $50 per advertised guest a year; 12 guests max. Check the lot's zoning before you buy.

Town by town

Town limits matter more than the mailing address: many lots with a town address are actually in the county.

• Clayton

  Permit and rules

  Clayton allows short-term rentals with a city licence ($150, then $100 a year), an annual fire safety inspection, a 24/7 contact who responds within an hour and parking of 2 cars per bedroom.

Taxes

Property tax (about 0.56% a year)

About 14.0 mills (2025, county + schools). Georgia taxes 40% of market value (no homestead exemption on a rental). About 0.56% a year; Clayton and other towns add their own millage.

Occupancy tax (8%)

The county ordinance sets an 8% excise tax (the state's list shows 5%: confirm); Clayton 5%. Plus Georgia's $5 per night state fee and about 7% sales tax; Airbnb and Vrbo collect most of these.

Check before you buy land here

• Zoning and the short-term rental rules for the exact parcel (town limits matter more than the mailing address).
• HOA covenants and deed restrictions: they can ban rentals even where the county allows them.
• Septic: a soil evaluation and septic permit from the county Environmental Health office (Georgia DPH).
• Year-round legal road access, and a recorded easement if it isn't on a state road.
• Slope: steep lots can add $50k–150k in site work, driveway and foundation.
• Well depth and power: ask neighbours and the electric co-op what it cost them.