LicensedRental

North Carolina county rules

Swain County, NC vacation rental rules and taxes

Swain County has more than 1,200 listings around Bryson City and Whittier, next to the Great Smoky Mountains. Stays pay 7% sales tax plus a 6% occupancy tax filed with the Swain County Finance Office. We couldn’t review Bryson City’s or the county’s zoning rules.

Checked against official sources November 6, 2026
Market
More than 1,200 listings
Bryson City 984, Whittier 274 Airbnb listings (AirROI).Source
Sales tax
7%
Occupancy tax
6%
Report nightly rentals on the county’s online form.Source

We found no town occupancy tax in Bryson City’s code. We didn’t review county land-use rules outside town; ask Swain County about your address.

What to do

  1. 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. For direct bookings, file the 6% occupancy tax with the Swain County Finance Office using its online report form; you can pay by card through WebFeePay.Source

  2. 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

Bryson City

We found no short-term rental zoning rules in Bryson City’s code. Stays owe 7% sales tax + 6% county 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 Spot something out of date?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.