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Taxes›South Carolina›Beaufort County›Port Royal

Port Royal
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Port Royal, South Carolina. Check the current requirements for your exact address.

Rental conditions are recorded in Port Royal
2024 ordinance caps STRs at 6% of residential properties by district.
Find published guidance for your Port Royal address
Check published permit and tax guidance for Port Royal.

What you need to do in Port Royal

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

    2024 ordinance caps STRs at 6% of residential properties by district.

  2. To do
    Get the Port Royal short-term rental license or registration

    Fee: Application + $10 fee, Beaufort County personal property affidavit, safety inspection ($30 permit), STR agreement, third-party collection agreement.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Port Royal 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 of the 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.

2024 ordinance caps STRs at 6% of residential properties by district. The record for Port Royal lists 3% as the occupancy tax, but its recorded total of 13% (3% + 10%) does not reconcile with it and needs review. The state table lists a 7% South Carolina state accommodations tax in addition. This combines the 5% state sales tax and 2% state accommodations tax. Local taxes may apply separately. A license or registration is required. Fee: Application + $10 fee, Beaufort County personal property affidavit, safety inspection ($30 permit), STR agreement, third-party collection agreement.

At a glance.

Local tax
3%
State tax
7%
Total for a direct booking
10% or more
License
Required
Local filing
Platform collects

Other taxes or assessments may apply. Review tax context and confirm the full amount for your rental with the authority.

SourceSources & confidenceHow we researchReport a problem with this page

What the recorded taxes cover

Conflicting recorded total: 13%

The combined total has an inconsistent or unconfirmed component breakdown: 3% Local accommodations fee on gross proceeds; 10% Penalty from 21st each month. It is excluded from the estimate. The separately recorded occupancy rate is used where available; the estimate is partial and other taxes may apply. Confirm the current total with the authority.

Tax details

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

Port Royal: Recorded penalties and interest

10% penalty if not received by the 20th of the month following the report month, plus an additional 10% on the 21st of each month thereafter until paid (Town of Port Royal Local Accommodations Fee form).

Port Royal: Recorded remittance instructions

Town of Port Royal Business License Dept, PO Drawer 9, Port Royal SC 29935, 843-986-2200

Source for these notes: portroyal.org: forms documents

Platform tax collection guidance for Port Royal

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: Application + $10 fee, Beaufort County personal property affidavit, safety inspection ($30 permit), STR agreement, third-party collection agreement.

  • 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 of the 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
Port Royal occupancy tax3%
Source
Source linked
South Carolina state accommodations tax7%
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Port Royal STR tax FAQ

Does Airbnb pay my Port Royal occupancy taxes?

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

Do I need a license to Airbnb in Port Royal?

A license or registration is required. Fee: Application + $10 fee, Beaufort County personal property affidavit, safety inspection ($30 permit), STR agreement, third-party collection agreement.

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