LicensedRental

Durham County, North Carolina

Durham, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

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City rental rules
None found
The UDO treats month-to-month or longer occupancy as household living and stays under 30 days as overnight accommodations.Source
Taxes
7.5% sales + 6% occupancy

We searched the UDO’s use categories and accessory uses in November 2026 and found no short-term rental standards. Confirm with Durham City-County Planning before you list.

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. Know who owes the tax

    Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source

    NCDOR business registration →

  2. Use a written vacation rental agreement

    The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source

  3. Check your zoning

    Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source

Durham County, North Carolina

  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.

City of Durham

  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; for direct bookings, file it with Durham County Tax Administration by the 20th.Source

  2. Ask how zoning treats your rental

    The zoning ordinance lists stays under 30 days under "overnight accommodations," a category built around hotels, inns, and bed and breakfasts. Ask Durham City-County Planning whether a whole-home or room rental is allowed at your address.Source

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.