LicensedRental

North Carolina county rules

New Hanover County, NC vacation rental rules and taxes

New Hanover County is one of North Carolina’s biggest rental markets, with Wilmington and the Carolina, Kure, and Wrightsville beaches. Every stay pays 7% sales tax plus a 6% room occupancy tax that the county collects for every town, and Wilmington regulates short-term rentals through its zoning code.

Checked against official sources November 6, 2026
Market
About 4,300 Airbnb listings
Carolina Beach 1,684, Wilmington 1,619, Wrightsville Beach 516, Kure Beach 501 (AirROI).Source
Sales tax
7%
State 4.75% + county 2.25%, on stays under 90 days.Source
Occupancy tax
6% everywhere in the county
The county Finance Department collects it for Wilmington, the beach towns, and unincorporated areas.Source
Local rules
Wilmington zoning
Wilmington sets parking, insurance, local-operator, and posted-notice rules. We found no short-term rental rules in the beach towns’ codes.

What to do

  1. Register for the room occupancy tax

    If guests pay you directly, report every month through New Hanover County’s room occupancy tax portal, by the 20th day after the month ends. Airbnb collects the tax on its bookings.Source

    NHC room occupancy tax →

  2. Then your town or area

    Zoning rules and some occupancy taxes are set by each town, and by the county outside town limits. Pick your area.

Towns

Full guide

Carolina Beach

We found no short-term rental zoning rules in Carolina Beach’s code. Stays owe 7% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Kure Beach

We found no short-term rental zoning rules in Kure Beach’s code. Stays owe 7% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Unincorporated New Hanover County

We found no short-term rental zoning rules in Unincorporated New Hanover County’s code. Stays owe 7% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Wilmington

Wilmington allows homestays and whole-house short-term rentals under zoning standards: a local operator within 25 miles, one parking space per bedroom, $500,000 liability insurance, and no parties. The city dropped its registration, cap, and spacing rules after Schroeder (2022). Stays pay 7% sales tax plus a 6% occupancy tax.

Full guide

Wrightsville Beach

We found no short-term rental zoning rules in Wrightsville Beach’s code. Stays owe 7% sales tax + 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.