Georgia Contractor Sales Tax 2026

Georgia sales tax rate for contractors

• Combined rate: 4% + local (~7.4% combined avg)
• Construction labor taxable: NO - real property labor is exempt
• Tax authority: Georgia Department of Revenue

How Georgia treats contractor labor

Real property labor exempt; TPP repair labor taxable.

Georgia-specific rules

14-day pre-lien notice is mandatory. Filing without it voids the lien. Local taxes (SPLOST, LOST, ESPLOST) add to base.

Georgia mechanics lien rights

Beyond sales tax, Georgia contractor billing must respect the mechanics lien deadline of 90 days from last work. Preliminary notice: Notice of commencement filed by owner; notice to contractor within 30 days for non-contracting parties.

Georgia contractor licensing

Georgia State Licensing Board for Residential and General Contractors - required for licensed work. $200 + exam. Board: https://sos.ga.gov/state-licensing-board.

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Georgia contractor resources by trade

• Georgia HVAC Cost
• Georgia Plumbing Cost
• Georgia Electrical Cost
• Georgia Roofing Cost
• Georgia Painting Cost
• Georgia Concrete Cost