Where short-term rentals are allowed in Wilmington, NC
In Wilmington your zoning district decides whether you can rent out a whole house. Homestay lodging has a wider choice, since every residential district admits it.[4]
Every rule below links to the official source it comes from, verified October 2, 2026.
Can you rent short term in Wilmington?
Your zoning decides
- Seasonal homes
- 1,452
- Housing units
- 62,836
- Residents
- 120,805
U.S. Census Bureau, 2024 ACS 5-year estimates
- City ruleAllowed by zone
- City feeNone published
- Tax on each staySet locally
- Seasonal homes23 per 1,000
Wilmington NC short-term rental rules
Wilmington calls it short-term lodging and defines it as renting residential property or a portion of it for twenty-nine days or less. The city splits it into two uses that are zoned very differently. Homestay lodging is permitted in all residential districts and in some commercial and mixed-use districts. Whole-house lodging is allowed only in some mixed-use and commercial districts, which is the restriction that survived the litigation. That litigation matters here more than anywhere else in the state. Wilmington's ordinance originally created a register, a two percent cap and a 400-foot separation between rentals. In Schroeder v. City of Wilmington, the North Carolina Court of Appeals held that state law preempted the register and everything bound up with it. There is no registration to file today. The zoning district is what decides.[4]
What Wilmington asks of you
Short-term lodging is the rental of residential property, or a portion of it, for a period of twenty-nine days or less, and covers both homestay and whole-house lodging.[4]
Homestay lodging is permitted in all residential districts and in some commercial and mixed-use districts.[4]
Whole-house lodging is allowed only in some mixed-use and commercial districts, which is the restriction that survived the litigation.[4]
The Court of Appeals held that part of the city's short-term lodging ordinance violated state law. It struck the registration program along with the cap and the separation requirement attached to it.[1]
What North Carolina asks wherever you host
These rules apply at this address whatever the city decides.
Under G.S. 160D-1207(c), no North Carolina city can make registration a condition of renting your property. Demanding a housing-code permit before you rent is barred as well. The Court of Appeals applied that rule in Schroeder v. City of Wilmington.[1]
Zoning is what remains. In that case the court let a city keep whole-house lodging inside named districts. Parking rules survived too, as did limits on large events. So did insurance conditions and posted safety information.[1]
Renting out a private residence or cottage owes North Carolina's 4.75% sales tax. Sales tax stops once a single guest has stayed ninety days in a row.[3]
Local and transit rates of sales tax apply as well. Any occupancy tax levied by a city or county comes on top.[2]
What a guest pays on top of your nightly rate in Wilmington
Each layer is set by a different authority, and not all of them are collected by the platform.
| Layer | Rate | Remitted to |
|---|---|---|
| North Carolina state sales tax[3] | 4.75% | The state revenue department |
| Local and transit sales tax[3] | 2.25% | The state revenue department |
| New Hanover County occupancy tax[2] | Not published | The county |
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.[2]
What the census counts
How much of Wilmington is already a second home
The Census Bureau counts 1,452 of Wilmington's 62,836 homes as vacant for seasonal, recreational or occasional use. That is 23 out of every 1,000. It ranks Wilmington 27th of the 31 North Carolina cities on this site for the share of its housing stock kept for part-year use.
- Rank in the state
- 27th of 31
- Share of housing
- 23 per 1,000
- Median home value
- $383,800
U.S. Census Bureau, 2024 ACS 5-year estimates, tables B25004, B25001, B01003 and B25077.
Nearby and comparable
Where Wilmington sits among its neighbors
Carolina Beach, NC
Registration required
2,337 seasonal homes, 373 per 1,000 housing units.
Carolina Beach short-term rental rulesKure Beach, NC
No city ordinance
841 seasonal homes, 394 per 1,000 housing units.
Kure Beach short-term rental rulesWrightsville Beach, NC
No city ordinance
1,360 seasonal homes, 471 per 1,000 housing units.
Wrightsville Beach short-term rental rulesAsheville, NC
Allowed by zone
850 seasonal homes, 17 per 1,000 housing units.
Asheville short-term rental rulesFAQ
Wilmington short-term rental questions
Does Wilmington still require short-term rental registration?
Where is whole-house lodging allowed in Wilmington?
What counts as short-term lodging in Wilmington?
Sources
- Short-Term Rental Regulations after Schroeder, Coates' Canons, UNC School of Government, read on September 20, 2026
- Rentals of Accommodations, Sales and Use Tax, North Carolina Department of Revenue, read on October 2, 2026
- Sales and Use Tax Bulletins, January 2026 (SUTB 1 and SUTB 6, Accommodations), North Carolina Department of Revenue, read on October 2, 2026
- Short Term Lodging, Zoning Compliance, City of Wilmington, read on September 20, 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
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.
Airbnb host fee calculator
What Airbnb's 15.5% single fee takes from a booking, and the nightly rate that keeps your payout after the split fee.
Airbnb cleaning checklist generator
Build a printable turnover checklist by room, with restock, photos to take and a place for the cleaner to sign. Free PDF, no sign-up.
Check-in instructions
The message a guest reads before getting in: access, keys, WiFi, parking, contact. English or bilingual output.