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Taxes›South Carolina›Lexington and Richland counties›Irmo

Irmo
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Irmo

Checked against the source
  1. No action
    Short-term rentals are allowed in Irmo

    The record lists no ban. Zoning and HOA rules for your address still apply.

  2. To confirm
    Check whether you need a license or permit

    The record does not say whether Irmo requires a short-term rental license. Ask the city or county licensing office.

  3. To do
    Collect and remit the 3% Irmo 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.

  4. To confirm
    Find out how often you file and when returns are due

    The record gives no filing schedule, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

Verify each step with the authority before you file or apply. Source

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What to know.

The published guide for Irmo 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. License or registration details are not available.

At a glance.

Local tax
3%
State tax
7%
Total for a direct booking
10%
License
Not available
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.

Irmo: Recorded penalties and interest

5% of sum owed for each month or portion thereof until paid; failure to remit is a misdemeanor punishable by up to $500 or 30 days imprisonment per failure (Ord. 26-05, Sec. 33-2). Remit monthly by the 20th.

Irmo: Recorded effective date

2026-04-21

Irmo: Recorded remittance instructions

Town of Irmo; state via MyDORWAY

Source for these notes: townofirmosc.com: accommodations tax

Platform tax collection guidance for Irmo

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

  • Find permit information

    Permit requirements are not available in this guide. The linked authority provides application information.

  • Collection of the 3% local 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, though a note says returns are due by the 20th. Confirm the schedule with the tax office.

  • 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
Irmo occupancy tax3%
Source
Source linked
South Carolina state accommodations tax7%
Source
Source linked
Licensing recordNot available
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Irmo STR tax FAQ

Does Airbnb pay my Irmo occupancy taxes?

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

Do I need a license to Airbnb in Irmo?

The licensing requirement for Irmo is not available. Check state and local license or registration rules before listing.

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, though a note says returns are due by the 20th. Confirm the schedule with the tax office.