North Carolina county rules

Beaufort County, NC vacation rental rules and taxes

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.

Checked against official sources November 6, 2026

Market

About 170 Airbnb listings

Washington 96, Belhaven 48, Bath 23 (AirROI).Source

Sales tax

6.75%

State 4.75% + county 2%, on stays under 90 days.Source

Occupancy tax

6% in Washington

Senate Bill 803 (2026) would let the county add up to 6% outside Washington; not enacted when we checked.Source

Town rules

Belhaven permit

Belhaven requires a zoning compliance permit. We found no rental rules in Washington’s code.

What to do

Then your town or area
Zoning rules for short-term rentals are set by each town, and by the county outside town limits. Pick your area.

Towns

Full guide

Belhaven

Belhaven requires a zoning compliance permit for short-term rentals and allows them by right only in its R-5M and General Business zones (special use in R-5 and Marine Business). Guests are capped at two per bedroom plus four, and a local contact must answer within an hour. Stays pay 6.75% sales tax.

Full guide

Washington

We found no short-term rental zoning rules in Washington’s code. Stays owe 6.75% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Sources

North Carolina Airbnb market data (active listings) · AirROI
Current sales and use tax rates · North Carolina Department of Revenue
Beaufort District B occupancy tax (Senate Bill 803, 2026) · UNC School of Government (Legislative Reporting Service)

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 Spot something out of date?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.