North Carolina, checked October 2, 2026

North Carolina occupancy tax for short-term rentals: what hosts collect and file

North Carolina levies no statewide occupancy tax. What a short-term rental owes the state is sales tax, charged on the rent and the cleaning fee. Each county or town may add a room occupancy tax. Airbnb and Vrbo, which state law treats as accommodation facilitators, collect both taxes on the bookings they process. On a direct booking, you report the sales tax to the Department of Revenue.^[1]

Sources last checked on October 2, 2026.

State tax4.75%
Total by city11% to 16.25%17 of 31 cities publish every rate
Airbnb collectsState, local and occupancy taxes
Cleaning feeTaxed

North Carolina occupancy tax

Counties and towns levy North Carolina's occupancy tax. The state does not. A short-term rental also owes North Carolina sales tax, at the 4.75% state rate plus a local rate of at least 2%. Stays lasting 90 continuous days or more are exempt from that sales tax. For the occupancy rate itself, the Department of Revenue sends hosts to the county or city that imposes it.^[2]

What the state of North Carolina charges

State taxes on a short-term rental stay in North Carolina
Tax	Rate	Applies to	Long stays	Paid to
North Carolina sales and use tax on accommodations^[2]	4.75%	Gross receipts from renting a residence, cottage or similar lodging, cleaning fees included.	No tax is due when the same guest rents for 90 or more continuous days. A private residence its owner rents for fewer than 15 days of a calendar year is exempt too, unless a facilitator books it.	North Carolina Department of Revenue

Local taxes in 31 North Carolina cities

Counties and cities add their own rates. A city with a layer that has no published rate gets no total.

Short-term rental tax layers by city in North Carolina
City	Tax layers	Total
Asheville short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Buncombe County occupancy tax Not published North Carolina publishes no single table of county occupancy tax rates. The state confirms that a city or county may impose one, and the rate itself comes from the county's own tax office.	Not published
Atlantic Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Carteret County occupancy tax 6% Carteret County holds the owner responsible for its occupancy tax. Some booking sites collect it at reservation, and some also remit it for the owner.	12.75%
Banner Elk short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Banner Elk occupancy tax 6% Banner Elk expects a monthly occupancy tax report by the 20th, even when a hosting platform has paid the tax. A month with no rentals still needs a zero report.	12.75%
Beech Mountain short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Beech Mountain occupancy tax 6% The town levies the 6% occupancy tax itself and takes the monthly report. The tax does not apply to accommodation supplied to the same person for ninety continuous days or more, the same line the state draws for sales tax.	12.75%
Blowing Rock short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Local occupancy tax on stays under 90 days Not published Blowing Rock states the trigger without the rate. Occupancy tax is due on the gross receipts of any rental under ninety consecutive days. That is the same threshold the state uses to exempt long stays from sales tax.	Not published
Boone short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Watauga County occupancy tax Not published Boone ties the tax to the permit rather than publishing a rate. At renewal you show the town evidence that the occupancy taxes due have actually been remitted, which makes the permit a compliance check as much as a land-use one.	Not published
Brevard short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Transylvania County occupancy tax Not published Transylvania County's occupancy tax is not published by the Department of Revenue in a single table, so confirm the rate with the county. The 4.75% state rate and local sales tax apply regardless.	Not published
Bryson City short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Swain County occupancy tax 6% Swain County collects the occupancy tax itself, keeps 3% for administration and forwards 97% to its Tourist Development Authority. The return for a month falls due on the 20th of the month that follows.	13%
Carolina Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Room occupancy tax under G.S. § 153A-155 and § 160A-215 Not published The town names the two statutes that let a county and a city levy a room occupancy tax, rather than a rate. The amount is set by the local act behind them, and is collected on top of the state and local sales tax.	Not published
Charlotte short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 3.5% Mecklenburg County room occupancy tax of 1991 6% Mecklenburg County room occupancy tax of 2006 2% Mecklenburg County collects both room occupancy taxes itself, due on the 20th of each month. Stays of 90 continuous days or more with the same person fall outside them.	16.25%
Duck short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Dare County occupancy tax 6% Duck collects no occupancy tax of its own. The county's 6% is paid to the Dare County tax collector each month.	12.75%
Emerald Isle short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Carteret County occupancy tax 6% Carteret County's 6% also covers houses rented through Airbnb, VRBO and similar websites. Payments with gross receipts are due by the 20th of the next month.	12.75%
Hendersonville short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Henderson County occupancy tax 6%	12.75%
Holden Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Brunswick County room occupancy tax 1% Holden Beach room occupancy tax Not published Brunswick County's 1% is paid to Holden Beach rather than to the county. The town is one of four that collect it, alongside Sunset Beach, Ocean Isle Beach and Caswell Beach.	Not published
Kill Devil Hills short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Dare County occupancy tax 6% Whoever owes the 6% tax files a return with the Dare County tax collector by the 20th of each month. A late return adds 5% of the tax per month, up to 25%.	12.75%
Kitty Hawk short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Dare County occupancy tax 6% Of the 6% Dare County tax, 2% funds beach nourishment and 1% is a tourism development tax. The other 3% is split between the county and six towns, Kitty Hawk among them.	12.75%
Kure Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% New Hanover County room occupancy tax 6% The 6% goes to the county rather than the town, and the deadline is the fifteenth of the following month. Wilmington and Carolina Beach sit in the same county and carry the same rate.	13%
Lake Lure short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Rutherford County occupancy tax Not published Lake Lure sits in Rutherford County, whose occupancy tax rate the Department of Revenue does not publish in a single table. The county tax office is the place to confirm it before you price a stay.	Not published
Morehead City short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Carteret County occupancy tax 6% Owners register through a remitter form sent to the Carteret County Finance Department. July's tax, for instance, is due on or before August 20.	12.75%
Nags Head short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Dare County occupancy tax Not published The Outer Banks occupancy tax is levied at county level in Dare County rather than by each town. So the rate is the same in Nags Head, Kill Devil Hills and Kitty Hawk, and it is the county that publishes it.	Not published
North Topsail Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Onslow County occupancy tax Not published Onslow County's authority to levy its occupancy tax comes from 1985 N.C. Session Laws 857. The county code cites that act without stating a rate.	Not published
Oak Island short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Oak Island accommodations tax 5% Oak Island is one of the few North Carolina towns that levies and collects its accommodations tax itself, at 5% of gross receipts, rather than leaving it to the county.	11.75%
Ocean Isle Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Brunswick County room occupancy tax 1% Ocean Isle Beach room occupancy tax Not published Hosts in Ocean Isle Beach remit the county's 1% to the town. Outside the four collecting towns, that return goes to Brunswick County Revenue in Bolivia.	Not published
Pinehurst short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Moore County occupancy tax Not published Moore County's occupancy tax rate is not published by the Department of Revenue in a single table. Confirm it with the county before pricing, since the state sales tax applies on top either way.	Not published
Raleigh short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.5% Wake County room occupancy tax 6% Wake County's 6% room occupancy tax covers houses and rooms that individuals rent through websites such as Airbnb. Each monthly return must reach the county by the 20th of the next one.	13.25%
Southern Shores short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Dare County occupancy tax 6% The 6% Dare County occupancy tax does not reach a private residence rented for fewer than 15 days in a calendar year.	12.75%
Southport short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2% Brunswick County occupancy tax Not published Southport sits in Brunswick County, alongside Oak Island and Holden Beach. The county rate is not in a single Department of Revenue table, so confirm it with the county before pricing.	Not published
Surf City short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax Not published Surf City accommodation tax 3% Pender County occupancy tax, Pender County part of town 3% Onslow County occupancy tax, Onslow County part of town Not published Surf City straddles two counties, so the local and transit sales tax depends on the side of town. It is 2% in the Pender County part and 2.25% in the Onslow County part.	Not published
Waynesville short-term rental rules	North Carolina state sales tax 4.75% Haywood County local sales tax 2.25% Haywood County occupancy tax 4% Haywood County wants each rental registered with its Finance Office and the Tourism Development Authority. The monthly remittance form goes in with payment by the 20th.	11%
Wilmington short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% New Hanover County occupancy tax Not published The occupancy tax here is a county levy, not a city one, so the rate does not change between Wilmington and the New Hanover beach towns. The state sales tax and the local rate are reported to the Department of Revenue.	Not published
Wrightsville Beach short-term rental rules	North Carolina state sales tax 4.75% Local and transit sales tax 2.25% Wrightsville Beach room occupancy tax 6% Monthly reports go to the New Hanover County Finance Department through its online portal. They are due by the 20th day after the reporting month.	13%

Tax on a three-night stay in Charlotte

Take 3 nights at $200 plus a $100 cleaning fee in Charlotte, the largest North Carolina city here with a rate on every layer. The cleaning fee counts toward the taxable amount.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
North Carolina state sales tax (4.75%): $33.25
Local and transit sales tax (3.5%): $24.50
Mecklenburg County room occupancy tax of 1991 (6%): $42.00
Mecklenburg County room occupancy tax of 2006 (2%): $14.00
Tax on the stay: $113.75
Guest pays: $813.75

What Airbnb and Vrbo collect in North Carolina

Airbnb

State, local and occupancy taxes

Airbnb charges guests North Carolina's 4.75% sales tax plus the county's local rate on reservations under 90 nights, and collects local occupancy taxes too. Both are calculated on a price that includes the cleaning and guest fees.^[5]

Vrbo

Sales and occupancy taxes

Vrbo began collecting taxes in North Carolina on October 1, 2019. That covers state and local sales taxes on stays under 90 nights. Local occupancy taxes are included.^[6]

How to register and file in North Carolina

Before you collect a payment yourself, get a Certificate of Registration from the North Carolina Department of Revenue. There is no fee to apply, online or by mail.^[3]

Filing: The Department sets each account's filing frequency from the size of its tax. Below $100 of tax a month, returns are quarterly, due at the end of the month following each quarter. Accounts owing $100 to under $20,000 a month file monthly, by the 20th. Both go on Form E-500.^[2]
Cleaning fees: A cleaning fee charged to the guest is taxed as part of the rental's gross receipts. The Department's list of taxable charges also names pet fees, linen fees and damage fees.^[1]
Service fees: Fees a platform or a property manager charges the guest to complete the rental are taxable too. Reservation fees count as well. Only separately stated items such as cancellation fees or third-party trip insurance stay outside the tax.^[2]

Penalties in North Carolina

Filing late costs 5% of the net tax due per month or partial month, to a maximum of 25%.^[4]
Paying late adds a single 5% of the unpaid tax, and both penalties can apply for the same month.^[4]
Tax, penalty and interest still unpaid 60 days after they become collectible draw a 20% collection assistance fee.^[4]

Calculator

Estimate the tax on a stay in North Carolina

Pick a city, then enter the nightly rate, the nights and the cleaning fee.

City in North Carolina

This is not tax advice. Confirm the rates with the tax office before you file.

Tax on this stay in Charlotte

$113.75

North Carolina state sales tax (4.75%)$33.25

Local and transit sales tax (3.5%)$24.50

Mecklenburg County room occupancy tax of 1991 (6%)$42.00

Mecklenburg County room occupancy tax of 2006 (2%)$14.00

Taxable amount, cleaning included$700.00

Guest pays in total$813.75

Charlotte short-term rental rules

Who collects it

In Charlotte

Mecklenburg County collects both room occupancy taxes itself, due on the 20th of each month. Stays of 90 continuous days or more with the same person fall outside them.

What's changing

Announced changes

From July 1, 2027

Late payment then costs 2% for every month or partial month, capped at 10%.^[4]

Asked by hosts

North Carolina occupancy tax: host questions

Do I still owe North Carolina sales tax if Airbnb collects it?

Not on the bookings Airbnb takes payment for. Whoever collects the payment, host or platform, is the retailer liable for the tax on that share. Bookings you take directly stay your responsibility.^[2]

Does Airbnb report my rental income to North Carolina?

Yes. Every accommodation facilitator files an annual report with the Department of Revenue by March 31. It names each owner, the property's location and the gross receipts from its rentals.^[2]

What happens if a guest's stay passes 90 days?

The whole stay becomes exempt from North Carolina sales tax. The host or platform refunds the tax already collected, then claims a credit for it on a later return.^[2]

Is beach gear I rent to guests taxed in North Carolina?

Yes, as a rental of tangible personal property at the general state rate plus local rates. That applies when the charge is separate from the lodging, for chairs, umbrellas or surfboards.^[2]

Keep exploring

Sources