LicensedRental

North Carolina county rules

Wake County, NC vacation rental rules and taxes

Wake County is the Triangle’s biggest short-term rental market, led by Raleigh and Cary. Raleigh requires a zoning permit for every short-term rental, the county’s zoning sets standards outside town limits, and stays countywide owe 7.25% sales tax plus Wake County’s 6% room occupancy tax.

Checked against official sources November 6, 2026
Market
About 2,600 Airbnb listings
Raleigh 1,764, Cary 329, Fuquay-Varina 120, Wake Forest 112, Apex 111, Garner 73, Morrisville 64, Holly Springs 23 (AirROI).Source
Sales tax
7.25%
State 4.75% + county and transit 2.5%, on stays under 90 days.Source
Occupancy tax
6% countywide
Levied by Wake County. The July 2026 statewide report lists no separate town occupancy tax in Wake.Source
Local permits
Raleigh zoning permit
Raleigh requires a short-term rental zoning permit. We found no rental permit in the other town codes we searched.

Wake County says its occupancy tax covers houses and rooms rented through sites such as Airbnb and VRBO. Airbnb collects it on its bookings; if you also take direct or VRBO bookings, ask the county whether you need your own account.

What to do

  1. Taxes on each stay

    Stays under 90 days owe 7.25% 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. Wake County’s 6% room occupancy tax applies everywhere in the county. For direct bookings, register with Wake County Tax Administration and file by the 20th of each month, even when no tax is due.Source

    Wake County room occupancy tax →

  2. Then your city or area

    Zoning rules for short-term rentals are set by each city or town, and by the county outside town limits. Pick your area.

Towns

Full guide

Apex

We found no short-term rental zoning rules in Apex’s code. Stays owe 7.25% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Cary

We found no short-term rental zoning rules in Cary’s code. Stays owe 7.25% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Fuquay-Varina

We found no short-term rental zoning rules in Fuquay-Varina’s code. Stays owe 7.25% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Garner

We found no short-term rental zoning rules in Garner’s code. Stays owe 7.25% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Holly Springs

We found no short-term rental zoning rules in Holly Springs’s code. Stays owe 7.25% sales tax + 6% occupancy tax; Airbnb collects these on its bookings.

Full guide

Raleigh

Raleigh requires a city zoning permit for every short-term rental and allows them as a limited use in most residential and mixed-use districts. Stays owe 7.25% sales tax plus Wake County’s 6% occupancy tax.

Full guide

Unincorporated Wake County

Outside town limits, Wake County’s zoning lists short-term rentals with bed-and-breakfast residences and, in most residential districts, as a special use that needs county approval. Stays are limited to 30 days, and every stay owes 7.25% sales tax plus the county’s 6% occupancy tax.

Full guide

Wake Forest

We found no short-term rental zoning rules in Wake Forest’s code. Stays owe 7.25% 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.