Aiken County
short-term rental taxes.

Tax and permit requirements for Aiken County. Use your full address to find its governing authorities.

Outside city limits: what you need to do in unincorporated Aiken County

Checked against the source

To do
Meet the local rental conditions
Aiken County allows short-term rentals with conditions, such as zoning, caps or owner occupancy. Check that your address qualifies before you list.
To confirm
Check whether you need a license or permit
The record does not say whether Aiken County requires a short-term rental license. Ask the county licensing office.
To do
Collect and remit the 3% Aiken County occupancy tax yourself
The record says booking platforms do not collect it, so you add it to every booking, platform and direct, and pay it to the authority.
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. Confirm the schedule with the tax office.

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

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Before you use these figures

Rental eligibility

Rental conditions are recorded for unincorporated Aiken County. Check zoning and permit rules with the county before listing.

Check the recorded local source

What to know.

The record for Aiken County lists a 3% occupancy tax. City and district taxes are shown separately, on top of the 7% South Carolina state accommodations tax. Browse the local guides below and check your address. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately.

At a glance.

County tax: 3%
State tax: 7%
Highest recorded city rate: 3%
Cities tracked: 8

The highest recorded city rate describes the available dataset. It is not a legal maximum or the full tax due for an address.

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Tax details

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

Aiken: Recorded exemptions

Exempt: rentals to the same person for 90+ continuous days; owner-occupied facilities of six or fewer bedrooms not using a rental agency or online travel company; foreign diplomats; and accommodations billed directly to federal agencies, the American Red Cross, federal credit unions, or charitable children's hospitals (S.C. Code § 12-36-920; SCDOR Accommodations page).

Aiken: Recorded penalties and interest

5% penalty on tax not remitted by the 20th (Aiken County Accommodations Tax Reporting Form).

Aiken: Recorded remittance instructions

directly to Aiken County

Source for these notes: aikencountysc.gov: accommodation tax form pdf

How county vs. city works here

The recorded county rate is 3%
The occupancy-tax rate for Aiken County is 3%. Use your address to find the applicable jurisdiction. You collect and remit this tax.
Check the rules for your local area
Open a city guide below for city and special district requirements.
Outside city limits, the county rules apply
The list under "Outside city limits" above is what Aiken County requires there. Special district rules may also apply.

Sources & confidence

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

FigureValueSourceStatus

Aiken County occupancy tax3%

Source

Source linked

South Carolina state accommodations tax7%

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Aiken County

Browse local tax and permit requirements or look up your full address.

Outside city limits (unincorporated Aiken County)? See what the county requires or Look up your exact address

Communities outside city limits

Unincorporated communities in Aiken County include Beech Island, Belvedere, Clearwater, Gloverville, Graniteville, Langley and Warrenville. An address in one of them is outside city limits, so Aiken County rules apply. These are Census-designated places, not separate tax authorities.