South Carolina, checked October 2, 2026

South Carolina accommodations tax for short-term rentals: what hosts collect and file

Two state taxes apply to a South Carolina stay of less than 90 days. The sales tax is 5% and the accommodations tax 2%. Local governments may add more. Online travel companies such as Airbnb and Vrbo remit both state taxes when they take the guest's payment. Booking guests yourself requires a Department of Revenue license for each rental location.^[1]

Sources last checked on October 2, 2026.

State tax5% + 2%
Total by city10% to 14%5 of 5 cities publish every rate
Airbnb collectsState taxes plus listed local taxes
Cleaning feeDepends on the charge

South Carolina accommodations tax

A 2% state accommodations tax is added to South Carolina's 5% sales tax when a stay runs under 90 consecutive days. Together they form the 7% the Department of Revenue collects on lodging. A county or city may add a local accommodations tax of up to 3%. Many collect it themselves.^[1]

What the state of South Carolina charges

State taxes on a short-term rental stay in South Carolina
Tax	Rate	Applies to	Long stays	Paid to
South Carolina sales tax on accommodations^[1]	5%	Gross proceeds from rooms or lodging, for stays shorter than 90 consecutive days.	Lodging supplied to the same person for 90 continuous days is exempt. So is an owner-occupied home of up to six bedrooms, when no agency or online travel company books the rooms.	South Carolina Department of Revenue
South Carolina accommodations tax^[1]	2%	The same gross proceeds as the 5% sales tax, owed on top of it.	Same exemptions as the 5% sales tax, starting with stays of 90 continuous days.	South Carolina Department of Revenue

Local taxes in 5 South 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 South Carolina
City	Tax layers	Total
Folly Beach short-term rental rules	South Carolina state sales tax, stays under 90 days 5% South Carolina state accommodations tax, stays under 90 days 2% Local sales taxes collected by SCDOR 3% Charleston County accommodations fee, stays under 30 days 2% Folly Beach accommodations fee, stays under 30 days, collected by Charleston County 2% Charleston County's Revenue Collections Department collects the city's 2% accommodations fee along with its own 2%. Both fees apply only to rooms occupied for less than 30 days.	14%
Hilton Head Island short-term rental rules	South Carolina state sales tax, stays under 90 days 5% South Carolina state accommodations tax, stays under 90 days 2% Hilton Head Island accommodations tax 1% Hilton Head Island beach preservation fee 2% The state rate chart lists no local sales tax in Beaufort County. On Hilton Head Island, SCDOR therefore collects only the state's 7% on accommodations.	10%
Kiawah Island short-term rental rules	South Carolina state sales tax, stays under 90 days 5% South Carolina state accommodations tax, stays under 90 days 2% Local sales taxes collected by SCDOR 3% Charleston County accommodations fee, stays under 30 days 2% Kiawah Island accommodations fee, stays under 30 days, collected by Charleston County 1% The town's 1% fee is collected by Charleston County together with the county's own 2% fee. Both fees reach only rooms occupied for less than 30 days.	13%
Myrtle Beach short-term rental rules	South Carolina state sales tax, stays under 90 days 5% South Carolina state accommodations tax, stays under 90 days 2% Local sales taxes collected by SCDOR 3% Horry County hospitality fee 1.5% Myrtle Beach hospitality fee 1% Myrtle Beach local accommodations tax 0.5% The state rate chart revised on February 5, 2026 puts the total SCDOR collects on Myrtle Beach accommodations at 10%. That total holds three local sales taxes on top of the state's 7%.	13%
North Myrtle Beach short-term rental rules	South Carolina state sales tax, stays under 90 days 5% South Carolina state accommodations tax, stays under 90 days 2% Local sales taxes collected by SCDOR 2% Horry County hospitality fee 1.5% North Myrtle Beach hospitality fee 1.5% North Myrtle Beach sets the 20th of the next month as the deadline for its 1.5% hospitality fee. Paying on time earns a 2% discount on the fee, while late payment adds 5% a month.	12%

Tax on a three-night stay in Myrtle Beach

Take 3 nights at $200 plus a $100 cleaning fee in Myrtle Beach, the largest South Carolina city here with a rate on every layer. South Carolina sets no single rule for cleaning fees, so the example counts the fee as taxable.

Rent, 3 nights: $600.00
Cleaning fee: $100.00
Taxable amount: $700.00
South Carolina state sales tax, stays under 90 days (5%): $35.00
South Carolina state accommodations tax, stays under 90 days (2%): $14.00
Local sales taxes collected by SCDOR (3%): $21.00
Horry County hospitality fee (1.5%): $10.50
Myrtle Beach hospitality fee (1%): $7.00
Myrtle Beach local accommodations tax (0.5%): $3.50
Tax on the stay: $91.00
Guest pays: $791.00

What Airbnb and Vrbo collect in South Carolina

Airbnb

State taxes plus listed local taxes

Airbnb collects both state taxes, 7% in all, on South Carolina reservations of 89 nights or shorter. State-run local taxes are included. Its list also names some county and town taxes, from Charleston County to Myrtle Beach.^[5]

Vrbo

State and local taxes

Vrbo has remitted South Carolina taxes since September 1, 2019. Its list covers the state sales and accommodations taxes on stays under 90 nights, plus local taxes such as the Capital Projects Tax. Beaufort is the exception. There, Vrbo sends the city's local accommodations tax to the host to remit.^[6]

How to register and file in South Carolina

Hosts who book stays themselves need a Department of Revenue license for each rental location. Apply through the Business Tax Application on MyDORWAY, with a $50 non-refundable fee per license.^[2]

Filing: Accommodations returns and payments are made electronically. Each is due on the 20th day of the month after its filing period. A licensed host files even for a period with no rentals, reporting zeros.^[1]
Cleaning fees: A cleaning fee every guest must pay is taxed at the 7% state rate plus any local tax. An optional one is not.^[1]
Service fees: Service fees a property manager or an online travel company charges count as part of the rental's cost. They owe the same tax as the rent.^[1]

Penalties in South Carolina

Each month or partial month a return runs late adds 5% of the tax, with a 25% ceiling.^[4]
Unpaid tax draws a further 0.5% a month, again up to 25%.^[4]

Calculator

Estimate the tax on a stay in South Carolina

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

City in South Carolina

In South Carolina, whether the cleaning fee is taxed depends on the charge, so the estimate includes it.

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

Tax on this stay in Myrtle Beach

$91.00

South Carolina state sales tax, stays under 90 days (5%)$35.00

South Carolina state accommodations tax, stays under 90 days (2%)$14.00

Local sales taxes collected by SCDOR (3%)$21.00

Horry County hospitality fee (1.5%)$10.50

Myrtle Beach hospitality fee (1%)$7.00

Myrtle Beach local accommodations tax (0.5%)$3.50

Taxable amount, cleaning included$700.00

Guest pays in total$791.00

Myrtle Beach short-term rental rules

Who collects it

In Myrtle Beach

The state rate chart revised on February 5, 2026 puts the total SCDOR collects on Myrtle Beach accommodations at 10%. That total holds three local sales taxes on top of the state's 7%.

What's changing

Announced changes

No change announced as of October 2, 2026.

Asked by hosts

South Carolina accommodations tax: host questions

Do I need a South Carolina license if I only rent on Airbnb or Vrbo?

No. When an online travel company takes both booking and payment, it remits tax on the full amount. A license is needed only for stays you book yourself.^[1]

Does an occasional South Carolina rental still owe accommodations tax?

Yes. Renting a room or space for at most one week each calendar quarter removes the license requirement. The tax stays due, filed and paid once a year.^[1]

Are extras like laundry taxed at 7% in South Carolina?

Only the 5% sales tax applies to additional guest charges such as laundry, in-room movies and meeting rooms, under S.C. Code § 12-36-920(B). Separately stated optional charges for amenities are outside the 7% tax as well.^[3]

Who collects local accommodations taxes in South Carolina?

It depends on the tax. The Department of Revenue collects some local sales taxes for counties, listed on its ST-575 rate chart. Many county and city accommodations taxes go straight to that local government instead.^[1]

Keep exploring

Sources