LicensedRental

North Carolina county rules

Pender County, NC vacation rental rules and taxes

Pender County’s rental market is on Topsail Island, in Surf City and Topsail Beach, plus Hampstead on the mainland. Every stay pays 6.75% sales tax plus a 6% occupancy tax, filed with the town on the island and with the county elsewhere.

Checked against official sources November 6, 2026
Market
About 1,000 Airbnb listings
Surf City 754, Topsail Beach 202, Hampstead 64 (AirROI).Source
Sales tax
6.75%
Occupancy tax
6% everywhere
Surf City and Topsail Beach collect it themselves; the county collects it in unincorporated areas.Source

What to do

  1. 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

Surf City

Surf City’s zoning lists short-term rentals as a permitted use in most districts, and we found no town rental permit. Stays owe 6.75% sales tax plus a 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Topsail Beach

We found no short-term rental zoning rules in Topsail Beach’s code. Stays owe 6.75% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Unincorporated Pender County

We found no short-term rental zoning rules in Unincorporated Pender County’s code. Stays owe 6.75% 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 Spot something out of date?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.