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Taxes›South Carolina›Berkeley and Charleston counties›Charleston

Charleston
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Charleston
owner-occupied primary residence only - whole-house non-owner-occupied STRs banned. commercial STRs only in overlay districts.
Find published guidance for your Charleston address
Check published permit and tax guidance for Charleston.

What you need to do in Charleston

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

    owner-occupied primary residence only - whole-house non-owner-occupied STRs banned. commercial STRs only in overlay districts.

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

    The record does not state the fee or term. The licensing office lists both.

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% Charleston 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. Ask the tax office how often you file and when returns are due.

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

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What to know.

owner-occupied primary residence only - whole-house non-owner-occupied STRs banned. commercial STRs only in overlay districts. The record for Charleston lists 2% as the occupancy tax, but its recorded total of 18% (2% + 2% + 14%) 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.

At a glance.

Local tax
2%
State tax
7%
Total for a direct booking
9% 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: 18%

The combined total has an inconsistent or unconfirmed component breakdown: 2% City of Charleston accommodations tax; 2% Plus Charleston County LAT; 14% Total lodging tax / 12%. 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.

Charleston: Recorded exemptions

A short-term rental is a rental for less than 30 consecutive days; rentals of 30+ consecutive days are not subject (City of Charleston Accommodations Tax for STRs page).

Charleston: Recorded penalties and interest

State law allows a civil penalty of not less than $500 nor more than $2,000 for each seven days the property was rented, for failure to collect and remit the local accommodations tax (City of Charleston Accommodations Tax for STRs page).

Charleston: Recorded remittance instructions

City 2% LAT remitted to Charleston County Revenue Collections (843-202-6080); state taxes to SCDOR; license renewal Feb 1

Source for these notes: charleston-sc.gov: accommodations tax for strs

Platform tax collection guidance for Charleston

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 for the required license or registration with the licensing office before you list.

  • Collection of the 2% 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. Ask the tax office how often you file and when returns are due.

  • 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
Charleston occupancy tax2%
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.

Charleston STR tax FAQ

Does Airbnb pay my Charleston occupancy taxes?

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

Do I need a license to Airbnb in Charleston?

A license or registration is required.

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. Ask the tax office how often you file and when returns are due.