Lexington County
short-term rental taxes.

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

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

From the linked source

No action
Short-term rentals are allowed in Lexington County
The record lists no ban. Zoning and HOA rules for your address still apply.
To do
Get the Lexington County short-term rental license or registration
STR Zoning Permit required in unincorporated county eff. Jan 1 2025 (650+ host sites; phased compliance)
Where to apply
To do
Collect and remit the 3% Lexington County occupancy tax 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.
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 Lexington 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 Lexington County affects your rental.

Create a free account

What to know.

The record for Lexington County lists a 3% 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: 3%
State tax: 7%
Highest recorded city rate: 3%
Cities tracked: 11

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.

Lexington: 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).

Lexington: Recorded remittance instructions

Community Development Zoning Division (permits); LAT remit status TBD

Source for these notes: lex-co.sc.gov: new short term rental permitting requirements

How county vs. city works here

The recorded county rate is 3%
The occupancy-tax rate for Lexington County is 3%. Use your address to find the applicable jurisdiction. You collect and remit this tax.
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 Lexington 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

Lexington County occupancy tax3%

Source

Source linked

South Carolina state accommodations tax7%

Source

Source linked

Sources for the county taxes and local requirements shown above.

Cities in Lexington County

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

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

Communities outside city limits

Unincorporated communities in Lexington County include Edmund, Fairview Crossroads, Oak Grove, Red Bank, Seven Oaks and White Knoll. An address in one of them is outside city limits, so Lexington County rules apply. These are Census-designated places, not separate tax authorities.