LicensedRental

North Carolina county rules

Carteret County, NC vacation rental rules and taxes

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.

Checked against official sources November 6, 2026
Market
About 1,800 Airbnb listings
Emerald Isle 538, Atlantic Beach 535, Beaufort 275, Morehead City 161, Pine Knoll Shores 81, Harkers Island 56 (AirROI).Source
Sales tax
6.75%
Occupancy tax
6% countywide
Filed with the county, through its contractor Avenu, by the 20th.Source
Local rules
Pine Knoll Shores
Two guests per bedroom and a required notice inside the front door. Emerald Isle discussed a permit program in 2026 but hasn’t adopted one.

What to do

  1. Register for the occupancy tax

    If guests pay you directly, send the county a Remitter Information Form, then register with Avenu Insights and file every month by the 20th. If you use a platform, the county says it’s your job to make sure the platform collects and remits the tax.Source

    Carteret County occupancy tax →

  2. 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

Full guide

Atlantic Beach

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

Full guide

Beaufort

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

Full guide

Cape Carteret

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

Full guide

Emerald Isle

Emerald Isle has no vacation rental permit. The town discussed creating one in January 2026, but we found no adopted ordinance in its agendas through November 2026. Rentals need one large trash cart per three bedrooms. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.

Full guide

Indian Beach

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

Full guide

Morehead City

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

Full guide

Pine Knoll Shores

Pine Knoll Shores limits short-term rentals to two guests per bedroom, bans rental signs, and requires a town notice posted inside the front door. More than two violations in a year can close a home to short-term rentals for a year. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.

Full guide

Unincorporated Carteret County

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

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.