LicensedRental

North Carolina county rules

Haywood County, NC vacation rental rules and taxes

Haywood County has about 1,700 listings around Maggie Valley, Waynesville, and Canton. Stays pay 7% sales tax plus the county’s 4% occupancy tax, and owners register with the county and file every month, even when Airbnb pays.

Checked against official sources November 6, 2026
Market
About 1,700 listings
Maggie Valley 588, Waynesville 504, Canton 132 Airbnb listings (AirROI), plus cabins outside towns.Source
Sales tax
7%
Occupancy tax
4% countywide
Register with Haywood County Finance and file monthly by the 20th, even with $0 due.Source

A 2025 bill (House Bill 169) would let the county raise the occupancy tax above 4%. It was still in committee in November 2026; watch for a rate change.

What to do

  1. Register with the county

    Fill out the Haywood County Lodging & Occupancy Tax Registration Form. Register again each year and whenever the name, location, or owner changes.Source

    Visit Haywood occupancy tax guide →

  2. Taxes on each stay

    Stays under 90 days owe 7% 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. File Haywood County’s 4% return by the 20th every month, even with no sales. Subtract the sales Airbnb already paid tax on, and keep proof in case of an audit.Source

  3. Then your town or area

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

Towns

Full guide

Canton

We found no short-term rental zoning rules in Canton’s code. Stays owe 7% sales tax + 4% county occupancy tax; Airbnb collects these on its bookings.

Full guide

Maggie Valley

Maggie Valley’s zoning has an R-4 “Seasonal and Short Term Residential” district, so where your cabin sits on the zoning map may matter. We couldn’t read the current development ordinance online; ask town hall before you buy. Stays pay 7% sales tax plus Haywood County’s 4% occupancy tax.

Full guide

Waynesville

Waynesville’s code has no short-term rental use or permit, but it defines residential use as excluding rentals of less than a month and lists only bed and breakfasts, inns, boarding houses, and hotels as lodging. Ask the planning office how your zoning district treats a whole-home rental. Stays pay 7% sales tax plus Haywood County’s 4% 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.