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Taxes›North Carolina›Orange County›Carrboro

Carrboro
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Carrboro

Checked against the source
  1. To confirm
    Check that short-term rentals are allowed at your address

    The record has no finding on whether Carrboro allows short-term rentals. Ask the planning or zoning office before you list.

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

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

  3. To do
    Who collects the 3% Carrboro occupancy tax depends on the booking channel

    Airbnb: collects it for you; Vrbo: collects it for you; Booking.com: not confirmed; Direct: you collect and remit. Where a channel's answer is not confirmed, check its tax settings.

  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 15th of the following month. 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.

zoning only. The published guide for Carrboro lists 3% 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
3%
State tax
4.75%
Total for a direct booking
7.75%
License
Not available
Local filing
By booking channel
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Carrboro: Recorded exemptions

Orange County 3% occupancy tax (county occupancy-tax page). Tax applies to rentals of fewer than 90 consecutive days (90+ consecutive days exempt). The tax applies to the same gross receipts as the State sales tax on accommodations (G.S. 153A-155(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).

Carrboro: Recorded penalties and interest

Return due by the 15th of the following month; penalties assessed per NCGS 105-236 for late returns and late payments (county page). Failure to file a return or pay the tax is subject to the civil and criminal penalties of G.S. 105-236 for State sales and use taxes; the county governing board may waive penalties as the Secretary of Revenue may for sales/use taxes (G.S. 153A-155(e)). Returns are due monthly on or before the 20th day of the following month (G.S. 153A-155(d)).

Carrboro: Recorded effective date

1991-09-01

Carrboro: Recorded filing portal

Open the filing portal (pay.orangecountync.gov: occupancy tax)

Carrboro: Recorded remittance instructions

Town of Carrboro (town 3%); Orange Co Tax Collector (county 3% due by 15th)

Source for these notes: orangecountync.gov: occupancy tax

Platform tax collection guidance for Carrboro

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 collectsCheck
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 3% local tax

    Follow the channel breakdown above; 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 15th of the following month. 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
Carrboro occupancy tax3%
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.

Carrboro STR tax FAQ

Does Airbnb pay my Carrboro occupancy taxes?

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

Do I need a license to Airbnb in Carrboro?

The licensing requirement for Carrboro 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?

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 15th of the following month. Confirm the schedule with the tax office.