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Taxes›South Carolina›Lexington and Richland counties›Columbia

Columbia
short-term rental taxes.

Data date: Jun 2026

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

Rental conditions are recorded in Columbia
Jun 2025 moratorium on new permits in residential zones REPEALED Mar 2026 with new zoning limits. owner-occupied exempt from zoning restriction.
Find published guidance for your Columbia address
Check published permit and tax guidance for Columbia.

What you need to do in Columbia

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

    Jun 2025 moratorium on new permits in residential zones REPEALED Mar 2026 with new zoning limits. owner-occupied exempt from zoning restriction.

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

    Fee: $50 app + $100/yr owner-occ, $250/yr non-owner-occ) + business license. Rule: Ord 2023-037.

    Where to apply

  3. To do
    Airbnb, Vrbo and Booking.com collect the 3% Columbia 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.

Jun 2025 moratorium on new permits in residential zones REPEALED Mar 2026 with new zoning limits. owner-occupied exempt from zoning restriction. The published guide for Columbia lists 3% 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. Fee: $50 app + $100/yr owner-occ, $250/yr non-owner-occ) + business license.

At a glance.

Local tax
3%
State tax
7%
Total for a direct booking
10%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

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

Columbia: Recorded remittance instructions

DOR ST-388 (dor=8%) + 3% LAT direct to City of Columbia

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

Platform tax collection guidance for Columbia

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. Fee: $50 app + $100/yr owner-occ, $250/yr non-owner-occ) + business license.

  • Collection of the 3% 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
Columbia occupancy tax3%
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.

Columbia STR tax FAQ

Does Airbnb pay my Columbia occupancy taxes?

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

Do I need a license to Airbnb in Columbia?

A license or registration is required. Fee: $50 app + $100/yr owner-occ, $250/yr non-owner-occ) + business license.

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.