LicensedRental

North Carolina county rules

Durham County, NC vacation rental rules and taxes

Durham is the Triangle’s second-biggest short-term rental market. We found no short-term rental section in the city-county zoning ordinance. Stays owe 7.5% sales tax plus Durham County’s 6% occupancy tax.

Checked against official sources November 6, 2026
Market
About 1,200 Airbnb listings
Durham 1,187 (AirROI).Source
Sales tax
7.5%
State 4.75% + county and transit 2.75%, on stays under 90 days.Source
Occupancy tax
6% countywide
Covers houses rented through sites like Airbnb and VRBO.Source
Local rules
None found
The city and county share one zoning ordinance.Source

What to do

  1. Taxes on each stay

    Stays under 90 days owe 7.5% sales tax plus the local occupancy tax. Airbnb collects both on its bookings. If guests pay you directly, file sales tax with the Department of Revenue. Durham County’s 6% room occupancy tax applies across the county. For direct bookings, file a return with Durham County Tax Administration by the 20th of each month, even when no tax is due.Source

  2. Then your city or area

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

Towns

Full guide

Durham

We found no short-term rental section in Durham’s zoning ordinance, which the city shares with the county. Stays owe 7.5% sales tax plus Durham County’s 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 Spot something out of date?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.