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Taxes›South Carolina

South Carolina
short-term rental taxes.

Browse published short-term rental tax and permit guidance for South Carolina. Requirements and platform collection vary by location and booking channel.

What to know.

South Carolina charges a 7% state accommodations tax. Collection and filing requirements appear in the local guides. South 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. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately.

At a glance.

State tax
7%
Highest recorded guide rate
3%
Platform collection
Varies by place and channel
Counties covered
46

Highest recorded rates describe this dataset, not a legal maximum or the full amount due for an address. Coverage and source confidence vary by local guide.

SourceSources & confidenceHow we researchReport a problem with this page

South Carolina: the displayed state figure combines two taxes

The 7% state figure in this guide combines South Carolina's 5% state sales tax and 2% state accommodations tax. Local taxes can apply separately; do not add the state accommodations percentage a second time.

State accommodation guidance and local guides show the taxes, permits, and collection rules for your address.

South Carolina accommodations guidance

How short-term rental tax works in South Carolina

  • Check the 7% state tax

    The South Carolina state accommodations tax rate is 7%. Local guides include collection and filing requirements.

  • Check the local tax layers

    South 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

FigureValueSourceStatus
South Carolina state accommodations tax7%
Source
Source linked
Local occupancy tax (highest local jurisdiction)3%
Source link unavailable
No link
State tax sources. City and county guides show the additional local requirements.

Find your local guide

Short-term rental rules in South Carolina can apply at the state, county, city, or district level. Open a county to browse the local places we track.

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.

South Carolina STR tax FAQ

Is there a statewide STR license in South Carolina?

Open a local guide for South 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 7% state rate plus each local jurisdiction's own local rate.