Beaufort County
short-term rental taxes.

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

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

Checked against the source

To do
Meet the local rental conditions
Beaufort County allows short-term rentals with conditions, such as zoning, caps or owner occupancy. Check that your address qualifies before you list.
To do
Get the Beaufort County short-term rental license or registration
STRP permit + county business license (Community Development)
To do
Airbnb, Vrbo and Booking.com collect the 3% Beaufort County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
To do
File monthly returns for direct bookings
Due by the 20th of the month (per the source). If every booking goes through a collecting platform, ask the tax office whether you still file.

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

Get a reminder before each monthly Beaufort County return is due

Save your rental and its filing dates for free. Starter and Pro email you before each saved date, and when a published rule change for Beaufort County affects your rental.

Create a free account

Before you use these figures

Rental eligibility

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

Check the recorded local source

What to know.

The record for Beaufort 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: 4

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

Source Sources & confidence How we research Report a problem with this page

See the detailed rental report

Create a free account Check my address

Tax details

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

Beaufort: 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).

Beaufort: Recorded penalties and interest

Accommodations tax due by the 20th of the month following the reporting month (mail to Beaufort County Business License Dept., checks to Beaufort County Treasurer); unpaid amounts incur a penalty of 1.5% per month or portion thereof (Beaufort County Business Services page).

Beaufort: Recorded remittance instructions

Beaufort County Business License Dept / Treasurer; monthly by 20th

Beaufort: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: beaufortcountysc.gov

How county vs. city works here

The recorded county rate is 3%
The occupancy-tax rate for Beaufort County is 3%. Use your address to find the applicable jurisdiction. Platforms collect this tax; filing duties are listed separately.
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 Beaufort 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

Beaufort 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 Beaufort County

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

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

Communities outside city limits

Unincorporated communities in Beaufort County include Burton, Dale, Daufuskie Island, Fripp Island, Harbor Island, Laurel Bay, Lobeco, Seabrook, Sheldon and Shell Point. An address in one of them is outside city limits, so Beaufort County rules apply. These are Census-designated places, not separate tax authorities.