State rules
North Carolina vacation rental license and rules
North Carolina has no state license for vacation homes. Stays under 90 days owe state and county sales tax (6.75% to 8.25%) plus the local occupancy tax, and Airbnb collects all of these on its bookings. The Vacation Rental Act sets rules for every rental agreement, and state law bars local rental registration programs, but zoning can still limit where rentals go.
Checked against official sources November 6, 2026Renting your own home fewer than 15 days a year, only occasionally? It isn’t subject to sales tax, unless it’s routinely offered to guests.
Since Schroeder v. City of Wilmington (2022), North Carolina towns can’t run rental registration programs. Many still regulate short-term rentals through zoning, so check before you buy.
What to do
Know who owes the tax
Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source
Use a written vacation rental agreement
The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source
Check your zoning
Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source
Counties
70 counties so far, with more added every month. Don’t see yours? Tell us where your rental is.
Alamance County
Alamance County has about 240 Airbnb listings in Burlington, Graham, Elon, and Mebane. We found no short-term rental rules in those cities’ codes. Stays owe 6.75% sales tax plus a 3% county occupancy tax, and 6% inside Burlington, Elon, Graham, or Mebane, all filed with Alamance County Finance.
2 town guidesAlleghany County
Alleghany County has about 160 listings around Sparta, Piney Creek, Laurel Springs, and Glade Valley. Stays pay 7% sales tax plus the county’s 6% occupancy tax, filed monthly with the county Finance Office; we found no short-term rental rules in Sparta’s code.
3 town guidesAshe County
Ashe County has about 600 listings around West Jefferson, Jefferson, Fleetwood, and Todd. We found no short-term rental rules in the county or West Jefferson codes; the county code sets a 3% occupancy tax.
3 town guidesAvery County
Avery County has more than 1,300 listings around Banner Elk, Sugar Mountain, Newland, and Linville. Banner Elk requires an annual short-term rental zoning permit, and the towns and the county each charge a 6% occupancy tax.
2 town guidesBeaufort County
Beaufort County’s rentals are along the Pamlico River in Washington, Belhaven, and Bath. Belhaven requires a zoning compliance permit for short-term rentals. Washington stays pay a 6% city occupancy tax; we found no county occupancy tax outside Washington, though a 2026 bill would allow one.
10 town guidesBrunswick County
Brunswick County’s beach towns, led by Oak Island, Ocean Isle Beach, Sunset Beach, and Holden Beach, make it one of the state’s largest rental markets. Southport bars new rentals in its residential zones, and Holden Beach requires stays of at least two nights. Stays pay 6.75% sales tax plus a town and county occupancy tax of 1% to 6%.
5 town guidesBuncombe County
Buncombe County is the largest short-term rental market in western North Carolina, centered on Asheville. Every stay pays 7% sales tax plus the county’s 6% occupancy tax, and the rules depend on where you are: Asheville allows whole-home rentals only in its Resort district, while the county itself still allows vacation rentals in most zoning districts.
2 town guidesBurke County
Burke County has about 250 listings around Morganton, Lake James, and Nebo. We found no short-term rental rules in the county or Morganton codes; state law lets the county charge up to 6% occupancy tax, and the current rate is on our call list.
2 town guidesCabarrus County
Cabarrus County’s market centers on Concord, home of Charlotte Motor Speedway, and Kannapolis. Stays pay 7% sales tax plus the county’s 6% occupancy tax. Kannapolis limits where whole-home rentals can go; Concord treats a short-term rental as an ordinary household use.
1 town guidesCaldwell County
Caldwell County has more than 100 listings around Lenoir, plus part of Blowing Rock. We found no short-term rental rules in Lenoir’s code; the county’s occupancy tax rate is on our call list.
8 town guidesCarteret County
Carteret County’s Crystal Coast, led by Emerald Isle, Atlantic Beach, and Beaufort, is a major vacation rental market. Every stay pays 6.75% sales tax plus the county’s 6% occupancy tax, and Pine Knoll Shores sets its own guest limit and posted-notice rules.
2 town guidesCatawba County
Catawba County has about 350 listings, led by Hickory and the Lake Norman side around Sherrills Ford. We found no short-term rental rules in the county or Hickory codes; occupancy tax rates are on our call list.
1 town guidesChatham County
Chatham County’s market centers on Pittsboro and the Jordan Lake area. We did not confirm any short-term rental zoning rules here. Stays owe 7% sales tax plus the county’s 3% occupancy tax.
1 town guidesCherokee County
Cherokee County has more than 400 listings around Murphy and Hiwassee Lake. Its occupancy tax rose from 4% to 6% on July 1, 2026, on top of 7% sales tax, and owners file monthly with the county Finance Office. We couldn’t review county or town zoning rules.
1 town guidesChowan County
Chowan County’s rentals are mostly in historic Edenton. Stays pay 6.75% sales tax plus a local occupancy tax that the county Tax Department collects. We could not confirm the rate or read Edenton’s zoning code online.
1 town guidesCleveland County
Cleveland County has a small market split between Kings Mountain and Shelby. We found no short-term rental rules in Shelby’s code. Stays pay 6.75% sales tax plus local occupancy tax, which Airbnb collects.
2 town guidesColumbus County
Columbus County has a small rental market around Lake Waccamaw and Whiteville. Whiteville allows short-term rentals in six zoning districts with off-street parking. Stays pay 6.75% sales tax plus the county’s 3% occupancy tax.
2 town guidesCraven County
Craven County’s rental market is mostly in New Bern, which allows short-term rentals in every zoning district with parking and responsible-party rules. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.
3 town guidesCumberland County
Cumberland County is the Sandhills’ biggest rental market, driven by Fayetteville and Fort Bragg. We found no short-term rental permit or zoning rules in the county or Fayetteville codes, and every stay pays the county’s 6% room occupancy tax.
1 town guidesCurrituck County
Currituck County’s rental market is on the Outer Banks in Corolla and Carova, plus the mainland. It has no towns, so the county sets the rules: a 6% occupancy tax, trash containers by bedroom count, and parking by bedroom count. Stays also pay 6.75% sales tax.
7 town guidesDare County
Dare County is North Carolina’s largest vacation rental market, with more than 4,000 Airbnb listings from Duck to Hatteras village. Every stay pays 6.75% sales tax plus the county’s 6% occupancy tax. We found no town rental permits, but several beach towns cap house size, septic capacity, or guests and set trash rules for rentals.
2 town guidesDavidson County
Davidson County has about 175 Airbnb listings around Lexington, Thomasville, and High Rock Lake. Lexington’s zoning code defines short-term rentals but we found no rules for them, and stays owe 7% sales tax plus any city occupancy tax.
1 town guidesDurham County
Durham is the Triangle’s second-biggest short-term rental market. We found no short-term rental section in the city-county zoning ordinance. Stays owe 7.5% sales tax plus Durham County’s 6% occupancy tax.
4 town guidesForsyth County
Forsyth County has about 850 Airbnb listings, mostly in Winston-Salem. We found no short-term rental use or permit in the shared Winston-Salem/Forsyth County zoning ordinance. Stays owe 7% sales tax plus a 6% county occupancy tax, filed with Forsyth County Finance.
3 town guidesGaston County
Gaston County’s market is led by Belmont and Gastonia, west of Charlotte near Lake Wylie and the Catawba River. Belmont and Mount Holly regulate short-term rentals through zoning. Stays pay 7% sales tax plus the county’s 3% occupancy tax, and a 3% city tax where a city levies one.
0 town guidesGraham County
Graham County has about 250 listings, mostly cabins around Robbinsville, Lake Santeetlah, and Fontana. Stays pay 7% sales tax plus a 3% county occupancy tax, and 6% outside the towns. We couldn’t review county or town zoning rules.
4 town guidesGuilford County
Guilford County has more than 1,200 Airbnb listings, mostly in Greensboro and High Point, where furniture market weeks fill homes twice a year. Greensboro requires a $200 short-term rental zoning permit; we found no rental rules in High Point’s or the county’s codes. Stays owe 6.75% sales tax plus a 3% county occupancy tax, and 6% inside Greensboro or High Point.
1 town guidesHalifax County
Halifax County’s market is on Lake Gaston near Littleton, with a smaller one in Roanoke Rapids. Stays owe 7% sales tax plus the county’s 5% occupancy tax, and Roanoke Rapids adds 1%.
2 town guidesHarnett County
Harnett County has a modest rental market around Dunn, Lillington, and the Fort Bragg side of the county. We found no short-term rental rules in the county’s development ordinance. Occupancy tax depends on the district: 6% in the Averasboro District and 3% in District H.
3 town guidesHaywood County
Haywood County has about 1,700 listings around Maggie Valley, Waynesville, and Canton. Stays pay 7% sales tax plus the county’s 4% occupancy tax, and owners register with the county and file every month, even when Airbnb pays.
2 town guidesHenderson County
Henderson County has about 700 listings around Hendersonville and Fletcher. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax (raised from 5% in September 2025), and we found no short-term rental rules in the county’s or Hendersonville’s codes.
1 town guidesHyde County
Hyde County’s rental market is on Ocracoke Island. Stays pay 6.75% sales tax plus a county occupancy tax: 3% countywide, and a reported 5% on Ocracoke. Hyde has no incorporated towns, and we found no short-term rental rules in the county code.
4 town guidesIredell County
Iredell County is the Lake Norman market around Mooresville. Outside the towns, the county allows short-term rentals in most zoning districts under operating rules (parking, a posted 24-hour contact, no events) but requires no permit. Stays pay 6.75% sales tax; Mooresville adds a 4% occupancy tax and Statesville its own city tax.
2 town guidesJackson County
Jackson County has listings around Sylva, Cashiers, and Lake Glenville. Every stay pays 7% sales tax plus the county’s 6% occupancy tax (up from 4% in July 2025), and Sylva limits new rentals to homes that are also owner-occupied or long-term rented.
2 town guidesJohnston County
Johnston County has a small market led by Clayton and Smithfield. Stays owe 6.75% sales tax plus the county’s 3% occupancy tax, and six towns add 2% more.
2 town guidesLee County
Lee County’s rental market centers on Sanford. We found no short-term rental rules in the county’s development ordinance or Sanford’s code. Stays pay 7% sales tax plus Lee County’s room occupancy tax.
2 town guidesLincoln County
Lincoln County’s market is around Denver on the west shore of Lake Norman, which is unincorporated. The county proposed short-term rental zoning rules in 2023 but postponed them, and we found none in the current UDO. Stays pay 7% sales tax plus any local occupancy tax.
2 town guidesMacon County
Macon County has about 850 listings around Franklin and Highlands. Stays pay 6.75% sales tax plus the county’s 3% room occupancy tax; Franklin adds 3% inside town limits, and Highlands will end short-term rentals in its R-1 and R-2 zones in September 2027.
2 town guidesMadison County
Madison County has more than 500 listings around Mars Hill, Marshall, and Hot Springs. Stays pay 7% sales tax plus the county’s 5% room occupancy tax, filed with the county Finance Officer by the 15th. We found no short-term rental rules in the Marshall or Mars Hill zoning codes.
0 town guidesMcDowell County
McDowell County has about 250 listings around Marion, Old Fort, and Lake James. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax, filed with the county Finance Department. We couldn’t review county or town zoning rules.
6 town guidesMecklenburg County
Mecklenburg County is the region’s biggest market, led by Charlotte. Stays pay 8.25% sales tax plus the county’s 8% room occupancy tax. Cornelius requires a transient occupancy permit and limits where rentals can go; we found no short-term rental rules in Charlotte, Huntersville, Pineville, or Mint Hill.
1 town guidesMontgomery County
Montgomery County’s market is small and lake-driven, around Lake Tillery, Badin Lake, and the Uwharrie National Forest. We found no short-term rental rules in the county zoning ordinance. Stays pay 7% sales tax plus the county’s 6% occupancy tax.
4 town guidesMoore County
Moore County is the Sandhills’ golf market, led by Pinehurst and Southern Pines. Pinehurst limits new short-term rentals to two zoning districts, Southern Pines allows them only in its downtown and commercial zones, and every stay pays the county’s 6% occupancy tax (up from 3% in 2026).
1 town guidesNash County
Nash County’s market centers on Rocky Mount. Stays owe 6.75% sales tax plus the county’s 3% occupancy tax, and Rocky Mount’s tourism district adds 2%.
5 town guidesNew Hanover County
New Hanover County is one of North Carolina’s biggest rental markets, with Wilmington and the Carolina, Kure, and Wrightsville beaches. Every stay pays 7% sales tax plus a 6% room occupancy tax that the county collects for every town, and Wilmington regulates short-term rentals through its zoning code.
0 town guidesNorthampton County
Northampton County’s market is on the north shore of Lake Gaston around Henrico. Stays owe 6.75% sales tax plus the county’s 6% occupancy tax, which covers vacation homes and their fees.
4 town guidesOnslow County
Onslow County’s rental market centers on North Topsail Beach, Jacksonville near Camp Lejeune, Sneads Ferry, and Swansboro. We found no short-term rental permits in these codes. Stays pay 7% sales tax plus the county’s 3% occupancy tax, and some towns add 3%.
3 town guidesOrange County
Orange County’s market centers on Chapel Hill and UNC, with smaller ones in Carrboro and Hillsborough. Chapel Hill limits rentals without a resident host to commercial and mixed-use zones and requires a yearly permit. Stays owe 7.5% sales tax, the county’s 3% occupancy tax, and a 3% town tax in Chapel Hill, Carrboro, and Hillsborough.
1 town guidesPamlico County
Pamlico County’s rentals center on Oriental, the sailing town on the Neuse River. Oriental bans whole-home rentals in its R1 zone and requires a special use permit in R2 and R3. Stays pay 6.75% sales tax plus any local occupancy tax.
1 town guidesPasquotank County
Pasquotank County’s rentals are mostly in Elizabeth City. Stays pay 7% sales tax plus a 6% occupancy tax shared by the county, the city, and the tourism authority. We found no short-term rental rules in Elizabeth City’s UDO.
3 town guidesPender County
Pender County’s rental market is on Topsail Island, in Surf City and Topsail Beach, plus Hampstead on the mainland. Every stay pays 6.75% sales tax plus a 6% occupancy tax, filed with the town on the island and with the county elsewhere.
0 town guidesPerson County
Person County has about 95 Airbnb listings in Roxboro and on Hyco and Mayo lakes. Stays owe 6.75% sales tax plus the county’s room occupancy tax. We couldn’t find the county’s or Roxboro’s zoning code online, so ask before you list.
1 town guidesPitt County
Pitt County’s market centers on Greenville, where East Carolina University game days and graduations fill rentals. Stays owe 7% sales tax plus the county’s 6% occupancy tax.
2 town guidesPolk County
Polk County has a smaller market around Mill Spring, Tryon, and Saluda. Stays pay 6.75% sales tax plus a 3% county occupancy tax, and Tryon, Saluda, and Columbus each add 3% of their own. We found no short-term rental rules in the Tryon or Saluda zoning codes.
0 town guidesRandolph County
Randolph County has about 90 Airbnb listings, mostly in Asheboro near the North Carolina Zoo. Stays owe 7% sales tax plus the county’s room occupancy tax, which the county finance office handles. We couldn’t read the Asheboro or Archdale codes online, so ask the city about zoning.
1 town guidesRowan County
Rowan County’s market is small and centered on Salisbury. Stays pay 7% sales tax plus the county’s 6% occupancy tax, and Salisbury adds a 3% city tax. Salisbury’s zoning treats rentals under a month as non-residential.
3 town guidesRutherford County
Rutherford County’s market centers on Lake Lure and Chimney Rock in Hickory Nut Gorge. Stays pay 7% sales tax plus the county’s 6% occupancy tax; Lake Lure requires a $500 vacation rental operating permit, and Rutherfordton requires a fire-inspected rental permit.
2 town guidesStanly County
Stanly County’s lake market (Badin Lake and Lake Tillery, around New London and Badin) is mostly outside town limits, where the county requires a one-time short-term rental permit. Stays pay 7% sales tax plus local occupancy tax, which Airbnb collects.
3 town guidesSurry County
Surry County has about 250 listings around Mount Airy, Elkin, Pilot Mountain, and Dobson. Stays pay 7% sales tax plus the county’s 6% occupancy tax, whose tourism authority serves the areas outside the towns; the four towns have their own tourism authorities, and we found no short-term rental rules in the codes we checked.
1 town guidesSwain County
Swain County has more than 1,200 listings around Bryson City and Whittier, next to the Great Smoky Mountains. Stays pay 7% sales tax plus a 6% occupancy tax filed with the Swain County Finance Office. We couldn’t review Bryson City’s or the county’s zoning rules.
1 town guidesTransylvania County
Transylvania County has about 700 listings around Brevard, Pisgah Forest, and Sapphire. Stays pay 6.75% sales tax plus the county’s 5% occupancy tax, filed with county Tax Administration, and Brevard limits new whole-home rentals to its mixed-use and commercial districts.
1 town guidesUnion County
Union County, southeast of Charlotte, has a modest market spread across Monroe, Waxhaw, and Indian Trail. We found no short-term rental rules in the county, Waxhaw, or Monroe codes we could search. Stays pay 6.75% sales tax plus local occupancy tax, which Airbnb collects.
2 town guidesVance County
Vance County’s market is in Henderson and on Kerr Lake. The county is drafting a new zoning ordinance that adds short-term rental uses. Stays owe 6.75% sales tax plus the county’s 6% occupancy tax.
8 town guidesWake County
Wake County is the Triangle’s biggest short-term rental market, led by Raleigh and Cary. Raleigh requires a zoning permit for every short-term rental, the county’s zoning sets standards outside town limits, and stays countywide owe 7.25% sales tax plus Wake County’s 6% room occupancy tax.
0 town guidesWarren County
Warren County’s market is on Lake Gaston near Macon and Littleton. The county has levied a 5% occupancy tax on short-term rentals since July 1, 2024, so stays owe 6.75% sales tax plus 5% occupancy tax.
5 town guidesWatauga County
Watauga County is the heart of the High Country, with thousands of listings around Boone, Blowing Rock, Beech Mountain, and Seven Devils. Boone and Blowing Rock limit short-term rentals to certain zones, and outside the towns the county charges a 6% occupancy tax.
1 town guidesWayne County
Wayne County has a small rental market centered on Goldsboro, near Seymour Johnson Air Force Base. Goldsboro treats Airbnb-style rentals as bed and breakfasts that need a special use permit and an on-site manager. Stays pay 6.75% sales tax plus a local occupancy tax.
3 town guidesWilkes County
Wilkes County has about 200 listings spread around Purlear, Ferguson, Moravian Falls, and the Wilkesboros. Since 2024 the county charges a 6% occupancy tax almost everywhere, and we found no short-term rental rules in the Wilkesboro or North Wilkesboro codes.
1 town guidesWilson County
Wilson County has a small market in the city of Wilson. Stays owe 6.75% sales tax plus the county’s 6% occupancy tax.
1 town guidesYancey County
Yancey County has about 250 listings around Burnsville and Mount Mitchell. Stays pay 6.75% sales tax plus the county occupancy tax, which was 3% in 2023; a 2023 state law lets the county charge up to 6%, so confirm the current rate. Burnsville allows short-term rentals in most of its zones with a guest cap.
Sources
- Occupancy taxes and Airbnb · UNC School of Government
- Vacation Rental Act (G.S. Chapter 42A) · North Carolina General Assembly
- Short-term rental regulations after Schroeder · UNC School of Government
- Current sales and use tax rates · North Carolina Department of Revenue
- Occupancy tax collection and remittance by Airbnb in North Carolina · Airbnb
- Important notice: sales tax on accommodations · North Carolina Department of Revenue
A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.