State

South Carolina short-term rental laws (2026)

State law in South Carolina allows short-term renting and deals with it mostly through taxes. One of them falls on the house: a legal residence rented more than 72 days in one calendar year loses its 4% property tax ratio.[6]

Every rule below links to the official source it comes from, verified October 2, 2026.

Myrtle Beach shoreline with a Ferris wheel in the distance, South Carolina

Is Airbnb legal in South Carolina?

Legal, with a 7% state tax

No state permit is required. The state taxes stays under 90 days at 7%, and your city sets the rest.

12 official sources · verified October 2, 2026

Photo: High Tide Content on Unsplash

  • PermitNot required · No state rental permit, only a tax license
  • Primary residenceVaries
  • Number on listingNot required
  • Night capNone in state law

South Carolina short-term rental laws

There is no statewide short-term rental permit to apply for in South Carolina. Local governments write the operating rules, zoning and license caps among them. The state taxes every stay shorter than 90 continuous days at 7%, made of a 5% sales tax plus a 2% accommodations tax. Counties and cities may add a local accommodations tax of up to 3%. Booking guests yourself requires a state license from the Department of Revenue to file. Hosts who rent only through a manager or a travel company that collects the payment skip that license. State law also requires a written agreement for every vacation rental under 90 days.[2]

Every South Carolina rule, sorted by what it asks

Filter by topic. Each line carries the number of its official source, listed at the bottom of the page.

You must

  • Collect the 7% state tax on stays shorter than 90 continuous days[1][2]
  • Get a state tax license for each location if you book any guests directly[2][3]
  • Check the city's own zoning, license or permit rules[10][11]
  • Sign a written vacation rental agreement for every stay under 90 days[7]
  • Tell the assessor within six months if your home stops qualifying for the 4% ratio[6]

You must not

  • Rent your legal residence more than 72 days a year if you want to keep the 4% ratio[6]
  • Send a county or city accommodations tax to the state when that government collects it itself[2]

Not required

  • A state short-term rental permit[2]
  • A state tax license, when a manager or travel company takes every booking with payment[2]
  • The 7% tax on a stay of 90 continuous days by the same person[1]

Cities in this state

Short-term rental rules in 6 South Carolina cities

Ranked by the share of housing the Census counts as seasonal. Places the Census figure does not cover come first.

Short-term rental rules by city in South Carolina
CityLocal rulePrimary residenceNight capSeasonal homes per 1,000
Charleston short-term rental rulesPrimary residence onlyRequiredNone published
Kiawah Island short-term rental rulesCharleston County, SCCappedNot publishedNone published, 14 days a year or less is exempt562
North Myrtle Beach short-term rental rulesHorry County, SCLicense requiredNot publishedNone published483
Folly Beach short-term rental rulesCharleston County, SCCappedVaries72 nights a year on an owner-occupied license474
Hilton Head Island short-term rental rulesBeaufort County, SCPermit requiredNot publishedNone published252
Myrtle Beach short-term rental rulesHorry County, SCAllowed by zoneNot publishedNone published, zoning decides173

How to apply in South Carolina

  1. 1

    Check whether your platform takes the booking along with the payment. If it does, it remits the state tax on the full booking.[2]

  2. 2

    If you book any guests yourself, open a state tax account on MyDORWAY. Each return is due by the 20th day of the month after its filing period.[2]

  3. 3

    Ask the county or city where the home sits which local accommodations taxes it collects itself. The Department of Revenue does not administer those.[2]

  4. 4

    Give every guest staying under 90 days a written vacation rental agreement.[7]

Five jurisdictions, same questions

The South Carolina column comes from the official sources on this page. The other columns show the headline rule from each WonderGuest page. Open a page for the full detail.

Short-term rental rules in South Carolina compared with other jurisdictions
QuestionSouth CarolinaNorth CarolinaGeorgiaFloridaHawaii
PermitNot requiredNo state rental permit, only a tax licenseNot requiredNo registration, zoning approval insteadRequiredLocal license where your city or county has oneRequiredState license, $170 a yearRequiredState GET and TAT licenses
Primary residenceVariesVariesVariesNot requiredVaries
Night capNone in state lawNone. Wilmington's cap was struck downNone in the state tax lawNone published by the stateNo state cap, county rules vary
Number on listingNot requiredNot requiredNot requiredNot requiredRequired
Where allowedWherever local zoning allows itDistricts the city names for the useWherever local rules allow itNo local bans after June 1, 2011Set by each county
Occupancy tax7% state under 90 days, plus local taxes4.75% state plus local and occupancy tax$5 a night plus local tax up to 8%6% state tax, Airbnb collects11% state TAT plus county TAT
Fine without permitSet locally, $250 to $1,000 on Hilton Head IslandNo state penalty publishedSet by your city or countySecond-degree misdemeanor$500 fine, $2,000 if cash-based
North Carolina short-term rental rulesGeorgia short-term rental rulesFlorida short-term rental rulesHawaii short-term rental rules

Keep exploring

Coming up

What's changing

No change with an effective date appears in the official sources on this page as of October 2, 2026.

FAQ

South Carolina short-term rental questions

Is Airbnb legal in South Carolina?

Yes. No state law bans short-term rentals or requires a state rental permit. The state taxes them. Each city or town then decides where they may operate.[2]

What taxes does a South Carolina short-term rental owe?

The state takes a 5% sales tax plus a 2% accommodations tax on stays under 90 days. Local governments may add up to 3%. Many collect that local share themselves.[2]

Does short-term renting affect South Carolina property tax?

It can. A legal residence keeps the 4% assessment ratio only if it is rented 72 days or fewer in a calendar year. Beyond that, the 6% ratio applies.[6]

Can a South Carolina city ban short-term rentals?

No statute settles it either way. House Bill 3861 would forbid local bans. As of October 2, 2026, it had not moved past its referral to committee on January 30, 2025.[8]

Do I need a written agreement for a South Carolina vacation rental?

Yes. The Vacation Rental Act requires a written agreement for every rental under 90 days. A guest accepts it by signing, paying or moving in.[7]
Read nextHow to start an AirbnbThe six steps in order, starting with the permit check.Read the guide

Sources

  1. S.C. Code § 12-36-920, tax on accommodations for transients, South Carolina Legislature, read on October 1, 2026
  2. Accommodations Tax, South Carolina Department of Revenue, read on October 1, 2026
  3. Licensing: Retail License and other sales tax licenses, South Carolina Department of Revenue, read on October 1, 2026
  4. S.C. Code §§ 6-1-500 to 6-1-570, Local Accommodations Tax Act, South Carolina Legislature, read on October 1, 2026
  5. S.C. Code § 6-1-400, business license tax standardization, South Carolina Legislature, read on October 1, 2026
  6. S.C. Code § 12-43-220, assessment ratios and the 4% legal residence ratio, South Carolina Legislature, read on October 1, 2026
  7. S.C. Code §§ 27-50-210 to 27-50-270, South Carolina Vacation Rental Act, South Carolina Legislature, read on October 1, 2026
  8. H. 3861, Short-term rentals, Session 126 (2025-2026), bill status, South Carolina Legislature, read on October 2, 2026
  9. S. 442, Short Term Rentals, Session 126 (2025-2026), bill status, South Carolina Legislature, read on October 2, 2026
  10. Planning and Zoning Department, zoning and short-term rentals, City of Myrtle Beach, read on October 1, 2026
  11. Town Code, Title 10, Chapter 2, Short-Term Rentals (Ordinance 2025-20), Town of Hilton Head Island, via Municode, read on October 1, 2026
  12. Code of Ordinances, Article 14, Chapter 5, Rental Applications and Regulations, Town of Kiawah Island, via Municode, read on October 1, 2026

This page is not legal advice. It summarizes the official sources listed on this page as they read on October 2, 2026. Rules can change after that date, so check with the issuing office before you apply or publish a listing.

Before you list

Free tools for new hosts

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Short-term rental agreement generator

Parties, dates, rent, deposit checked against your state's cap, and the house rules clauses you enforce. A signed-ready PDF for direct and Vrbo bookings.

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What Airbnb takes on a booking under the 15.5% host-only fee or the old split fee, what the guest pays on top, and the payout that reaches you.

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Airbnb house rules

Generate a complete PDF house rules document for your property: rules, schedule, amenities, emergency contacts.

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Check-in instructions

The message a guest reads before getting in: access, keys, WiFi, parking, contact. English or bilingual output.

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