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Taxes›South Carolina›Charleston County›Seabrook Island

Seabrook Island
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Seabrook Island
STR permit + business license required, annual renewal by Apr 30 (late = treated as new application subject to caps). permit caps with STR zoning overlay (limited permits inside overlay, smaller allotment outside).
Find published guidance for your Seabrook Island address
Check published permit and tax guidance for Seabrook Island.

What you need to do in Seabrook Island

From the linked source
  1. To do
    Meet the local rental conditions

    STR permit + business license required, annual renewal by Apr 30 (late = treated as new application subject to caps). permit caps with STR zoning overlay (limited permits inside overlay, smaller allotment outside).

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

    Term: Annual. Types: Class A / Class B.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 2% Seabrook Island 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.

STR permit + business license required, annual renewal by Apr 30 (late = treated as new application subject to caps). permit caps with STR zoning overlay (limited permits inside overlay, smaller allotment outside). The published guide for Seabrook Island lists 2% local occupancy tax. 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. Term: Annual. Types: Class A / Class B.

At a glance.

Local tax
2%
State tax
7%
Total for a direct booking
9%
License
Required
Local filing
Platform collects

Tax details

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

Seabrook Island: Recorded remittance instructions

License/permit fees to Town of Seabrook Island; county 2% to Charleston County; state to SCDOR

Source for these notes: townofseabrookisland.org: str 416235

Platform tax collection guidance for Seabrook Island

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. Term: Annual. Types: Class A / Class B.

  • 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
Seabrook Island occupancy tax2%Source linked
South Carolina state accommodations tax7%Source linked
Licensing recordRequiredSource linked
Official sources for the taxes and permit requirements shown above.

Seabrook Island STR tax FAQ

Does Airbnb pay my Seabrook Island occupancy taxes?

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

Do I need a license to Airbnb in Seabrook Island?

A license or registration is required. Term: Annual. Types: Class A / Class B.

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.