LicensedRental

North Carolina county rules

Currituck County, NC vacation rental rules and taxes

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.

Checked against official sources November 6, 2026
Market
About 960 Airbnb listings
Corolla 784, other Currituck County 119, Coinjock 23, Powells Point 23, Point Harbor 17 (AirROI).Source
Sales tax
6.75%
State 4.75% + county 2%, on stays under 90 days.Source
Occupancy tax
6% countywide
Filed with the County Tax Department by the 20th.Source
Local rules
County only
Currituck has no incorporated towns. See the unincorporated page.

What to do

  1. Then the county rules

    Currituck County has no towns, so its zoning, trash, and tax rules apply everywhere. See the unincorporated Currituck page.

Towns

Full guide

Unincorporated Currituck County

We found no short-term rental permit in Currituck County’s UDO. On the Outer Banks, vacation rentals need one trash container per bedroom (four to ten), and all single-family homes need parking based on bedrooms. Stays pay 6.75% sales tax plus the county’s 6% occupancy tax.

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 Spot something out of date?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.