North Carolina county rules
Brunswick County, NC vacation rental rules and taxes
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%.
Checked against official sources November 6, 2026We confirmed the town rates for Oak Island (5%), Southport (3%), and Bald Head Island (6%) on the towns’ own pages. The other town rates come from a July 2026 statewide profile; confirm your rate and where to file with the town.
What to do
File the county’s 1% tax
If guests pay you directly, file Brunswick County’s 1% room occupancy tax by the 15th of the next month, even in months with no rentals. In Sunset Beach, Ocean Isle Beach, Caswell Beach, and Holden Beach, pay it to the town along with the town tax; everywhere else, pay the county Revenue Department.Source
Then your town or area
Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.
Towns
Bald Head Island
We found no short-term rental zoning rules in Bald Head Island’s code. Stays owe 6.75% sales tax + 6% village occupancy tax; Airbnb collects these on its bookings.
Full guideCalabash
We found no short-term rental zoning rules in Calabash’s code. Stays owe 6.75% sales tax + 1% county occupancy tax; Airbnb collects these on its bookings.
Full guideCaswell Beach
We found no short-term rental zoning rules in Caswell Beach’s code. Stays owe 6.75% sales tax + 6% occupancy tax (5% town + 1% county); Airbnb collects these on its bookings.
Full guideHolden Beach
Holden Beach’s zoning allows vacation rentals in its residential districts only for stays of at least two nights, and rental homes need one trash can for every two bedrooms. Stays pay 6.75% sales tax plus a 6% occupancy tax (5% town + 1% county).
Full guideLeland
We found no short-term rental zoning rules in Leland’s code. Stays owe 6.75% sales tax + 4% occupancy tax (3% town + 1% county); Airbnb collects these on its bookings.
Full guideOak Island
We found no short-term rental zoning rules in Oak Island’s code. Stays owe 6.75% sales tax + 6% occupancy tax (5% town + 1% county); Airbnb collects these on its bookings.
Full guideOcean Isle Beach
We found no short-term rental zoning rules in Ocean Isle Beach’s code. Stays owe 6.75% sales tax + 6% occupancy tax (5% town + 1% county); Airbnb collects these on its bookings.
Full guideSouthport
Southport requires a yearly zoning permit for short-term vacation rentals and allows new ones only in its PUD, CBD, and BD districts; in the R-10, R-20, and MF residential zones only rentals that were operating when the rules were adopted may continue. Homestays with the owner present are allowed in residential zones. Stays pay 6.75% sales tax plus a 4% occupancy tax (3% city + 1% county).
Full guideSunset Beach
We found no short-term rental zoning rules in Sunset Beach’s code. Stays owe 6.75% sales tax + 6% occupancy tax (5% town + 1% county); Airbnb collects these on its bookings.
Full guideUnincorporated Brunswick County
We found no county short-term rental permit in Brunswick County’s code. The county’s zoning requires two parking spaces per bedroom for homes rented 10 days or less. Stays pay 6.75% sales tax plus the county’s 1% occupancy tax.
Sources
- Fact sheet: Brunswick County 1% room occupancy tax · Brunswick County Finance
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- 2026 Profile of North Carolina Occupancy Taxes and Their Investment (July 2026) · Magellan Strategy Group (published by NCRLA)
- Code section · Brunswick County (Municode)
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.