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Taxes›North Carolina›New Hanover County›Wilmington

Wilmington
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Wilmington
Post-Schroeder (NC COA 2022): registration / lottery / cap-and-separation struck down and fees refunded. whole-house lodging restricted in certain districts.
Find published guidance for your Wilmington address
Check published permit and tax guidance for Wilmington.

What you need to do in Wilmington

Checked against the source
  1. To do
    Meet the local rental conditions

    Post-Schroeder (NC COA 2022): registration / lottery / cap-and-separation struck down and fees refunded. whole-house lodging restricted in certain districts.

  2. To do
    Get the Wilmington short-term rental license or registration

    The record does not state the fee or term. The licensing office lists both.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% combined local taxes for you

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

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule, though a note says returns are due by the 20th day. Confirm the schedule with the tax office.

    Filing portal

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

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What to know.

Post-Schroeder (NC COA 2022): registration / lottery / cap-and-separation struck down and fees refunded. whole-house lodging restricted in certain districts. The published guide for Wilmington lists 3% combined tax rate. Recorded components: 3% Tax component (label unconfirmed). 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. A license or registration is required.

At a glance.

Combined tax
3%
State tax
4.75%
Total for a direct booking
7.75%
License
Required
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.

Wilmington: Recorded exemptions

The tax applies to the same gross receipts as the State sales tax on accommodations (G.S. 160A-215(c), via G.S. 105-164.4(a)(3)). Excluded from the State base: private residences/cottages rented fewer than 15 days in a calendar year and accommodations furnished to the same person for 90 or more continuous days (G.S. 105-164.4(a)(3), language quoted on the Town of North Topsail Beach and Town of Surf City occupancy-tax pages).

Wilmington: Recorded penalties and interest

Reports must be submitted to the Finance Department by the 20th day after the reporting month; late reports are subject to civil and criminal penalties (NHC Room Occupancy Tax page; uniform penalties per G.S. 105-236 via G.S. 153A-155(e)/160A-215(e)).

Wilmington: Recorded effective date

2003-03-01

Wilmington: Recorded filing portal

Open the filing portal (newhanovercounty.hdlgov.com)

Wilmington: Recorded remittance instructions

New Hanover Co Finance ROT portal (newhanovercounty.hdlgov.com) by 20th

Source for these notes: nhcgov.com: room occupancy tax information

Platform tax collection guidance for Wilmington

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

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 3% combined tax

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

  • File your tax returns

    Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th day. Confirm the schedule with the tax office.

  • 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
Wilmington combined taxes3%
Source
Source linked
Tax component (label unconfirmed)3%
Source
Source linked
North Carolina state sales tax4.75%
Source
Source linked
North Carolina filing and tax guidanceSee guidance
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Wilmington STR tax FAQ

Does Airbnb pay my Wilmington occupancy taxes?

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

Do I need a license to Airbnb in Wilmington?

A license or registration is required.

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?

Find out how often you file and when returns are due. The record gives no filing schedule, though a note says returns are due by the 20th day. Confirm the schedule with the tax office.