Charleston County
short-term rental taxes.

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

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

Checked against the source

No action
Short-term rentals are allowed in Charleston County
STR permit for unincorporated areas (Limited 72d / Extended 144d special exception / Commercial).
To do
Get the Charleston County short-term rental license or registration
STR permit for unincorporated areas (Limited 72d / Extended 144d special exception / Commercial); annual renewal
To do
Airbnb, Vrbo and Booking.com collect the 2% Charleston County occupancy tax for you
That is per the record. On direct bookings, you collect and remit it yourself.
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

Get reminders for your Charleston County filing dates

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 Charleston County affects your rental.

Create a free account

Before you use these figures

Rental eligibility

STR permit for unincorporated areas (Limited 72d / Extended 144d special exception / Commercial).

Check the recorded local source

What to know.

The record for Charleston County lists a 2% 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: 2%
State tax: 7%
Highest recorded city rate: 2%
Cities tracked: 13

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.

Charleston: 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).

Charleston: Recorded remittance instructions

Charleston County Revenue Collections

Source for these notes: charlestoncounty.org

How county vs. city works here

The recorded county rate is 2%
The occupancy-tax rate for Charleston County is 2%. 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 Charleston 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

Charleston County occupancy tax2%

Source

Source linked

South Carolina state accommodations tax7%

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Charleston County

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

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

Communities outside city limits

Unincorporated communities in Charleston County include Adams Run and Ladson. An address in one of them is outside city limits, so Charleston County rules apply. These are Census-designated places, not separate tax authorities.