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Taxes›South Carolina›Charleston County›Isle of Palms

Isle of Palms
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Isle of Palms
no permit cap.
Find published guidance for your Isle of Palms address
Check published permit and tax guidance for Isle of Palms.

What you need to do in Isle of Palms

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

    no permit cap.

  2. To do
    Get the Isle of Palms short-term rental license or registration

    Fee: Fee $450 first $2,000 gross + $4.60 per additional $1,000.

    Where to apply

  3. To do
    Collect and remit the 4% combined local taxes 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.

  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

Get reminders for your Isle of Palms filing dates

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What to know.

no permit cap. The published guide for Isle of Palms lists 4% combined tax rate. Recorded components: 1% City local accommodations tax; 1% Beach preservation fee; 2% Charleston County LAT also applies. 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: Fee $450 first $2,000 gross + $4.60 per additional $1,000.

At a glance.

Combined tax
4%
State tax
7%
Total for a direct booking
11%
License
Required
Local filing
You collect and remit
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Isle of Palms: Recorded exemptions

Rentals of 30 days or less require collection and remittance of the City accommodations tax; longer stays are not subject (City of Isle of Palms Rental Licenses page).

Isle of Palms: Recorded remittance instructions

City LAT/fee to City of Isle of Palms; county 2% to Charleston County; state to SCDOR

Source for these notes: iop.net: short term rentals

Platform tax collection guidance for Isle of Palms

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsYou collect and remit
VrboPlatform collectsYou collect and remit
Booking.comPlatform collectsYou collect and remit
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: Fee $450 first $2,000 gross + $4.60 per additional $1,000.

  • Collection of the 4% combined tax

    You collect and remit this tax using the linked filing instructions.

  • 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
Isle of Palms combined taxes4%
Source
Source linked
City local accommodations tax1%
Source
Source linked
Beach preservation fee1%
Source
Source linked
Charleston County LAT also applies2%
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.

Isle of Palms STR tax FAQ

Does Airbnb pay my Isle of Palms occupancy taxes?

You collect and remit this tax for Airbnb and direct bookings.

Do I need a license to Airbnb in Isle of Palms?

A license or registration is required. Fee: Fee $450 first $2,000 gross + $4.60 per additional $1,000.

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.