North Carolina
short-term rental taxes.
Browse published short-term rental tax and permit guidance for North Carolina. Requirements and platform collection vary by location and booking channel.
What to know.
North Carolina charges a 4.75% state sales tax. Collection and filing requirements appear in the local guides. North Carolina local jurisdictions may also add local occupancy tax. Permit and registration requirements also vary by location. Browse the local guides below, then check your address. Local sales and occupancy taxes may apply in addition to the state base rate.
At a glance.
- State tax
- 4.75%
- Highest recorded guide rate
- 8%
- Platform collection
- Varies by place and channel
- Counties covered
- 100
Keep your rental information together
Add your rental to save its reports, source records and documents in one place.
North Carolina: accommodation sales tax and occupancy tax can both apply
North Carolina's 4.75% state sales-tax base is not the complete accommodation tax rate. Local sales and occupancy taxes may apply in addition, and local occupancy-tax records can describe separate city or county obligations.
NCDOR's accommodation guidance describes state sales tax. Local occupancy taxes, permits, and filing duties appear in the local guides.
How short-term rental tax works in North Carolina
Check the 4.75% state tax
The North Carolina state sales tax rate is 4.75%. Local guides include collection and filing requirements.
Check the local tax layers
North Carolina local jurisdictions may levy local occupancy taxes. Collection and filing requirements vary by tax and booking channel; follow the published local sources.
Check state and local registration rules
State and local permits are listed in the local guides.
Sources & confidence
How we collect and check this information · Report a problem with this page
Find your local guide
Short-term rental rules in North Carolina can apply at the state, county, city, or district level. Open a county to browse the local places we track.
- Alamance County8 local places
- Alexander County1 local place
- Alleghany County1 local place
- Anson County7 local places
- Ashe County3 local places
- Avery County7 local places
- Beaufort County7 local places
- Bertie County8 local places
- Bladen County7 local places
- Brunswick County19 local places
- Buncombe County6 local places
- Burke County9 local places
- Cabarrus County5 local places
- Caldwell County7 local places
- Camden County1 local place
- Carteret County11 local places
- Caswell County2 local places
- Catawba County7 local places
- Chatham County3 local places
- Cherokee County2 local places
- Chowan County1 local place
- Clay County1 local place
- Cleveland County14 local places
- Columbus County10 local places
- Craven County8 local places
- Cumberland County8 local places
- Currituck County
- Dare County6 local places
- Davidson County5 local places
- Davie County3 local places
- Duplin County9 local places
- Durham County1 local place
- Edgecombe County8 local places
- Forsyth County7 local places
- Franklin County4 local places
- Gaston County14 local places
- Gates County1 local place
- Graham County3 local places
- Granville County5 local places
- Greene County3 local places
- Guilford County9 local places
- Halifax County7 local places
- Harnett County5 local places
- Haywood County4 local places
- Henderson County5 local places
- Hertford County6 local places
- Hoke County1 local place
- Hyde County
- Iredell County5 local places
- Jackson County4 local places
- Johnston County11 local places
- Jones County3 local places
- Lee County2 local places
- Lenoir County3 local places
- Lincoln County1 local place
- Macon County2 local places
- Madison County3 local places
- Martin County9 local places
- McDowell County2 local places
- Mecklenburg County7 local places
- Mitchell County2 local places
- Montgomery County5 local places
- Moore County11 local places
- Nash County8 local places
- New Hanover County4 local places
- Northampton County9 local places
- Onslow County5 local places
- Orange County3 local places
- Pamlico County9 local places
- Pasquotank County1 local place
- Pender County5 local places
- Perquimans County2 local places
- Person County1 local place
- Pitt County10 local places
- Polk County3 local places
- Randolph County9 local places
- Richmond County6 local places
- Robeson County15 local places
- Rockingham County6 local places
- Rowan County9 local places
- Rutherford County8 local places
- Sampson County7 local places
- Scotland County3 local places
- Stanly County10 local places
- Stokes County3 local places
- Surry County4 local places
- Swain County1 local place
- Transylvania County2 local places
- Tyrrell County1 local place
- Union County13 local places
- Vance County3 local places
- Wake County10 local places
- Warren County3 local places
- Washington County3 local places
- Watauga County2 local places
- Wayne County6 local places
- Wilkes County3 local places
- Wilson County7 local places
- Yadkin County4 local places
- Yancey County1 local place
Cities we also cover
These cities are not listed under a single county: they reach into more than one county, or their county is not recorded yet. Open the city's guide, then check your address to confirm which authorities apply.
- CaryPublished local guide
- FalconPublished local guide
- GibsonvillePublished local guide
- HarrellsPublished local guide
- Kings MountainPublished local guide
- MebanePublished local guide
- MorrisvillePublished local guide
- Mount OlivePublished local guide
- Rocky MountPublished local guide
- Seven DevilsPublished local guide
- StallingsPublished local guide
- Surf CityPublished local guide
- TobaccovillePublished local guide
- WallacePublished local guide
- WhitakersPublished local guide
No matching locations. Try another name or check your address.
North Carolina STR tax FAQ
Is there a statewide STR license in North Carolina?
Open a local guide for North Carolina to see state and local permit requirements.
Does Airbnb collect the state tax?
Local guides show Airbnb collection for each tax and any separate filing or registration requirements.
What's the total tax a guest pays?
It varies by local jurisdiction: the 4.75% state rate plus each local jurisdiction's own local rate.
Ready to save your rental?
Save your rental's reports, source records and documents in one place.