LicensedRental

Wake County, North Carolina

Raleigh, NC vacation rental requirements

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.

Checked against official sources November 6, 2026

Download checklist (PDF)Free. A printable version of this guide to tick off, with the official sources.

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City permit
Zoning permit required
One permit per rental unit, before you start renting. The fee is in the city’s Development Fee Guide and is charged after the first review.Source
Where allowed
R-1, R-2, R-4, R-6, R-10, RX, OX, NX, CX, DX
A limited use in these districts. Check your zoning on the city’s iMaps.Source
Apartments and condos
25% of units, or 2
Whichever is greater, in any one building.Source
Taxes
7.25% sales + 6% occupancy

The home can’t also be used for a live-work unit or a home day care.

The city’s 2026-27 Development Fee Guide has no separate short-term rental line. Its zoning permit fee for existing one- and two-family dwellings is $261 ($271 with the technology surcharge); ask the Permit Helpline whether that is the fee for your rental.

We did not find occupancy, parking, or local-contact limits on the city’s page or form. Ask the city whether the UDO sets any.

Your licensing checklist

In order: the state, the county, then the town.

State of North Carolina

  1. Know who owes the tax

    Whoever collects the rent reports the sales and occupancy tax: the platform, your rental agency, or you. Airbnb collects state and county sales tax and all local occupancy taxes on its bookings. If guests pay you directly, register with the Department of Revenue for sales tax and with your county or town for occupancy tax.Source

    NCDOR business registration →

  2. Use a written vacation rental agreement

    The Vacation Rental Act covers owners and agents renting for vacation stays under 90 days. Have the guest accept a written agreement with the required notices, hold advance payments in a trust account, and keep the home fit and habitable with working smoke and carbon monoxide alarms.Source

  3. Check your zoning

    Towns can’t require you to register a rental, but they can limit short-term rentals to certain zoning districts, require a zoning permit, and set parking, trash, and safety standards. Pick your area for the local rules.Source

Wake County, North Carolina

  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.

City of Raleigh

  1. Confirm your zoning district

    Short-term rentals (stays of 30 days or less, for all or part of a home) are allowed as a limited use in the R-1, R-2, R-4, R-6, R-10, RX, OX, NX, CX, and DX districts. In a multi-unit building, no more than 25% of the units, or two units if that is more, may be short-term rentals.Source

  2. Apply for the zoning permit

    Submit one PDF through the city’s Permit and Development Portal with the Short-Term Rental Application and Checklist and a signed Owner’s Affidavit. Add a building layout for multi-unit buildings or a floor plan for an accessory dwelling. Apply separately for each unit; the city collects the fee after its first review.Source

    Raleigh short-term rentals →

  3. 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; for direct bookings, file it with Wake County Tax Administration by the 20th.Source

House rules for guests

Permit number
On every ad and at the property
Source
Events
Not allowed in residential districts
Source
Bedrooms
No cooking facilities
Includes refrigerators over 7 cubic feet and cooktops with more than two burners. One-room studios are exempt.Source
Guest records
Keep a lodger list for 3 years
Source
Signs
No exterior advertising
Source

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.