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Taxes›North Carolina›Orange County›Chapel Hill

Chapel Hill
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Chapel Hill
dedicated (non-primary-residence) STRs restricted to commercial/mixed-use zones. primary-residence STRs allowed in residential. multifamily cap 3% of units or 2 units.
Find published guidance for your Chapel Hill address
Check published permit and tax guidance for Chapel Hill.

What you need to do in Chapel Hill

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

    dedicated (non-primary-residence) STRs restricted to commercial/mixed-use zones. primary-residence STRs allowed in residential. multifamily cap 3% of units or 2 units.

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

    Fee: Zoning compliance permit ($150) required for STRs rented over 14 days/yr.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Chapel Hill occupancy tax 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 of the following month. Confirm the schedule with the tax office.

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

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What to know.

dedicated (non-primary-residence) STRs restricted to commercial/mixed-use zones. primary-residence STRs allowed in residential. multifamily cap 3% of units or 2 units. The published guide for Chapel Hill 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. A license or registration is required. Fee: Zoning compliance permit ($150) required for STRs rented over 14 days/yr.

At a glance.

Local 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.

Chapel Hill: 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).

Chapel Hill: Recorded penalties and interest

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 city governing board may waive penalties as the Secretary of Revenue may for sales/use taxes (G.S. 160A-215(e)). Returns are due monthly on or before the 20th day of the following month (G.S. 160A-215(d)).

Chapel Hill: Recorded effective date

1987-06-23

Chapel Hill: Recorded remittance instructions

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

Source for these notes: townofchapelhill.org

Platform tax collection guidance for Chapel Hill

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 before you list. Fee: Zoning compliance permit ($150) required for STRs rented over 14 days/yr.

  • Collection of the 3% local 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 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
Chapel Hill 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 recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Chapel Hill STR tax FAQ

Does Airbnb pay my Chapel Hill occupancy taxes?

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

Do I need a license to Airbnb in Chapel Hill?

A license or registration is required. Fee: Zoning compliance permit ($150) required for STRs rented over 14 days/yr.

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