LicensedRental

North Carolina county rules

Buncombe County, NC vacation rental rules and taxes

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.

Checked against official sources November 6, 2026
Market
About 5,000 listings
AirDNA counted about 5,428 in 2024; listings fell about 20% after Hurricane Helene (BCTDA).Source
Sales tax
7%
State 4.75% + county 2.25%, on stays under 90 days.Source
Occupancy tax
6% countywide
Filed with the Buncombe County Tax Department.Source
Town rules
Asheville and Woodfin
Both limit whole-home rentals to a few zoning districts.

After Hurricane Helene (September 2024), the county passed an emergency housing ordinance and worked with owners to turn short-term stays into long-term housing. Check whether your property or area is still under any recovery permits before you list.

What to do

  1. 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

Sources

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 Spot something out of date?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.