North Carolina county rules
Forsyth County, NC vacation rental rules and taxes
Forsyth County has about 850 Airbnb listings, mostly in Winston-Salem. We found no short-term rental use or permit in the shared Winston-Salem/Forsyth County zoning ordinance. Stays owe 7% sales tax plus a 6% county occupancy tax, filed with Forsyth County Finance.
Checked against official sources November 6, 2026The county form says to file a return every month, even when no tax is due.
What to do
Then your city or area
Zoning rules and the occupancy tax depend on whether you’re inside a city or town. Pick your area.
Towns
Clemmons
We found no short-term rental zoning rules in Clemmons’s code. Stays owe 7% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.
Full guideKernersville
We found no short-term rental zoning rules in Kernersville’s code. Stays owe 7% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.
Full guideUnincorporated Forsyth County
Outside the towns, Forsyth County uses the Winston-Salem Unified Development Ordinance, and we found no short-term rental use or permit in it. Stays owe 7% sales tax plus the county’s 6% occupancy tax.
Full guideWinston-Salem
We found no short-term rental zoning rules in Winston-Salem’s code. Stays owe 7% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.
Sources
- Winston-Salem, North Carolina Airbnb market data · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- Forsyth County Room Occupancy and Tourism Development Tax Report · Forsyth County Finance Department
- Code of ordinances · Forsyth County (Municode)
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 Spot something out of date?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.