LicensedRental

North Carolina county rules

Transylvania County, NC vacation rental rules and taxes

Transylvania County has about 700 listings around Brevard, Pisgah Forest, and Sapphire. Stays pay 6.75% sales tax plus the county’s 5% occupancy tax, filed with county Tax Administration, and Brevard limits new whole-home rentals to its mixed-use and commercial districts.

Checked against official sources November 6, 2026
Market
About 700 listings
Brevard 381, Sapphire 213, Pisgah Forest 118 Airbnb listings (AirROI).Source
Sales tax
6.75%
Occupancy tax
5% countywide
The county’s current return form (July 2024) shows 5%. File with Tax Administration in Brevard, on paper or online.Source
Town rules
Brevard
No new short-term rentals in the General Residential (GR) district.

We didn’t review Rosman’s code or the county’s land-use rules outside Brevard. Ask the Transylvania County Planning Department about your address.

What to do

  1. Set up a county occupancy tax account

    For direct bookings, call Transylvania County Tax Administration at 828-884-3200 for an account number. You can then file and pay each month online or on the paper form.Source

  2. Taxes on each stay

    Stays under 90 days owe 6.75% 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 the county’s 5% occupancy tax with Transylvania County Tax Administration by the 20th of each month, subtracting sales a platform already paid tax on.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

Brevard

Brevard allows short-term rentals (under 30 days) with a zoning permit in its mixed-use and commercial districts, but not in the General Residential (GR) district except rentals that were already operating there in late 2023. Guests are capped at 2 per bedroom plus 2.

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 Spot something out of date?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.