North Carolina county rules
Hyde County, NC vacation rental rules and taxes
Hyde County’s rental market is on Ocracoke Island. Stays pay 6.75% sales tax plus a county occupancy tax: 3% countywide, and a reported 5% on Ocracoke. Hyde has no incorporated towns, and we found no short-term rental rules in the county code.
Checked against official sources November 6, 2026Occupancy tax
3% mainland, 5% Ocracoke
The code sets 3% countywide; a 2017 report says Ocracoke added 2% from 2018. Filed with the county finance officer by the 15th.Source
What to do
Then the county rules
Hyde County has no towns, so county rules apply everywhere, including Ocracoke. See the unincorporated Hyde page.
Towns
Sources
- North Carolina Airbnb market data (active listings) · AirROI
- Current sales and use tax rates · North Carolina Department of Revenue
- Code section · Hyde County (Municode)
- Hyde commissioners raise occupancy tax rate to 5 percent (June 6, 2017) · Ocracoke Observer
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 Spot something out of date?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.