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Taxes›South Carolina›Oconee County›Salem

Salem
short-term rental taxes.

Data date: Jun 2026

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

What you need to do in Salem

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

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

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

    County requires STR registration via Oconee online portal; no town ordinance found

  3. To do
    Collect and remit the 3% Salem 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 do
    File monthly returns

    Due by the 20th (per the source).

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

Get a reminder before each monthly Salem return is due

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What to know.

The published guide for Salem 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.

At a glance.

Local tax
3%
State tax
7%
Total for a direct booking
10%
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.

Salem: Recorded remittance instructions

Oconee County portal by 20th monthly; SCDOR for state

Salem: Recorded filing schedule

Filing frequency: Monthly.

Source for these notes: oconeesc.com: accommodations tax

Platform tax collection guidance for Salem

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 for the required license or registration with the licensing office before you list.

  • Collection of the 3% local tax

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

  • File your tax returns

    File monthly returns. Due by the 20th (per the source).

  • 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
Salem 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.

Salem STR tax FAQ

Does Airbnb pay my Salem occupancy taxes?

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

Do I need a license to Airbnb in Salem?

A license or registration is required.

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?

File monthly returns. Due by the 20th (per the source).