Skip to content
Taxes›North Carolina›Brunswick County›Oak Island

Oak Island
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Oak Island, North Carolina. Check the current requirements for your exact address.

What you need to do in Oak Island

Checked against the source
  1. No action
    Short-term rentals are allowed in Oak Island

    STRs permitted. no zoning ban. town requires accommodations-tax account/reporting (tax administration only - permissible post-Schroeder).

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Oak Island requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 5% Oak Island occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  4. To do
    File monthly returns for direct bookings

    Due by the 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

Verify each step with the authority before you file or apply. Source

Get a reminder before each monthly Oak Island return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Oak Island affects your rental.

Create a free account

What to know.

STRs permitted. no zoning ban. town requires accommodations-tax account/reporting (tax administration only - permissible post-Schroeder). The published guide for Oak Island lists 5% local occupancy tax. The state table lists a 4.75% North Carolina state sales tax in addition. Local sales and occupancy taxes may apply in addition to the state base rate. License or registration details are not available.

At a glance.

Local tax
5%
State tax
4.75%
Total for a direct booking
9.75%
License
Not available
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Oak Island: Recorded penalties and interest

Late filing fee: 5% of tax due each month (max 25% or $5, whichever greater); late payment fee: 2% of tax due each month (max 10%); reports and payments due monthly by the 20th, including zero-rental months; reports may be emailed to CUSTOMERSERVICE@OAKISLANDNC.GOV (official accommodations-tax report form).

Oak Island: Recorded remittance instructions

Monthly by 20th to Town of Oak Island

Oak Island: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: oakislandnc.gov: pay accommodations taxes for my rental property

Platform tax collection guidance for Oak Island

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 5% local tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File monthly returns for direct bookings. Due by the 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Oak Island occupancy tax5%
Source
Source linked
North Carolina state sales tax4.75%
Source
Source linked
North Carolina filing and tax guidanceSee guidance
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Oak Island STR tax FAQ

Does Airbnb pay my Oak Island occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Oak Island?

The licensing requirement for Oak Island is not available. Check state and local license or registration rules before listing.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File monthly returns for direct bookings. Due by the 20th (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.