State rules
South Carolina vacation rental license and rules
South Carolina has no state license for vacation homes, but every stay under 90 days owes 7% state tax (5% sales plus 2% accommodations) plus any local sales tax, 7% to 10% in all. Many counties and cities add their own accommodations tax, hospitality tax, or beach fee, and permits and zoning are set locally.
Checked against official sources November 6, 2026Renting your home fewer than 15 days a year? You don’t owe the accommodations sales tax, as long as you use it yourself for more than 14 days that year.
South Carolina has no state law that limits local short-term rental rules. Bills in the 2025–26 session (H.3861 to bar local bans, S.442 to expressly allow them) were sent to committee and have not passed.
What to do
Get a retail license for direct bookings
If you take bookings yourself, you need a SCDOR retail license for each rental property and must file and pay electronically through MyDORWAY. If you rent only through a property manager or an online travel company that takes the payment, they remit the state tax and you don’t need a license. Rent no more than one week a quarter and you can file once a year instead.Source
Know what the platform collects
Airbnb collects the 5% sales tax, 2% accommodations tax, and the local sales taxes the state collects, on its bookings. It also collects some county and city accommodations taxes, but only in the places it lists. Everything else is yours to file.Source
Register for local taxes
Many counties and cities charge their own accommodations tax (up to 3%), a hospitality tax, or a beach preservation fee. They collect these directly, so you register with the county or city even if a platform pays your state tax.Source
Check your property tax rate
A home that is your legal residence keeps the 4% assessment ratio only if it is rented out 72 days or less a year. Rent it more and it is taxed as a 6% rental property. Ask your county assessor.Source
Then your county and city
Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.
Counties
25 counties so far, with more added every month. Don’t see yours? Tell us where your rental is.
Aiken County
Aiken County’s rental market peaks during Masters week in nearby Augusta. The county charges a 3% local accommodations tax, Aiken and North Augusta each charge 3%, and the City of Aiken is drafting short-term rental rules.
2 town guidesAnderson County
Anderson County charges a 3% accommodations fee across the county, cities included, on top of 8% state-collected tax. We found no short-term rental permit in the county code or the City of Anderson’s code.
5 town guidesBeaufort County
Beaufort County is one of South Carolina’s biggest vacation-rental markets, led by Hilton Head Island. Hilton Head, Bluffton, the City of Beaufort, Port Royal, and the county (for unincorporated areas) each require their own short-term rental permit or license and charge their own 3% local accommodations tax.
4 town guidesBerkeley County
Berkeley County charges a 2% accommodations fee on top of 10% state-collected tax. Goose Creek requires a city short-term rental permit. Daniel Island and Cainhoy are in the City of Charleston, and parts of North Charleston, Summerville, and Hanahan are in the county too.
10 town guidesCharleston County
Charleston County is one of South Carolina’s most regulated rental markets. Every stay pays the county’s 2% accommodations fee on top of 10% state-collected tax, most towns add 1% or 2% of their own, and the City of Charleston, Mount Pleasant, Folly Beach, Kiawah, Seabrook, North Charleston, and the county itself all cap, limit, or permit short-term rentals.
1 town guidesClarendon County
Clarendon County’s rentals cluster on Lake Marion around Summerton and Manning. We couldn’t find the county’s code online or any county STR rules; the state-collected tax is 8%.
2 town guidesColleton County
Colleton County’s rental market is centered on Edisto Beach. Stays pay 9% state-collected tax plus a Colleton County local accommodations tax: 3% outside the towns, 1% in Edisto Beach, which adds its own 2%.
2 town guidesDorchester County
Dorchester County’s rental market is centered on Summerville, which allows short-term rentals only in owner-occupied homes and adds a 2% town accommodations tax. The state-collected rate here is 8%, the lowest in the Charleston area.
2 town guidesFlorence County
Florence County has a small rental market centered on the City of Florence, where short-term rentals in residential zones must be owner-occupied and need zoning board approval. The county charges its own local accommodations tax, filed with the county.
3 town guidesGeorgetown County
Georgetown County’s beach communities (Murrells Inlet, Litchfield, Pawleys Island, DeBordieu) are a major rental market. The county has no rental permit or business license but charges a 3% local accommodations tax outside the towns; the City of Georgetown caps and permits short-term rentals.
7 town guidesGreenville County
Greenville County has more than 1,200 short-term rentals. The City of Greenville limits new ones to mixed-use and commercial zones, Travelers Rest, Simpsonville, and Mauldin require permits, and the county itself was drafting a registration ordinance for unincorporated areas in 2026.
2 town guidesGreenwood County
Greenwood County’s rental market centers on Lake Greenwood and the City of Greenwood. State-collected tax is 8%; the city adds 3%, and we found no county accommodations tax or short-term rental rules.
7 town guidesHorry County
Horry County is South Carolina’s biggest vacation-rental market. Every short-term stay pays a county hospitality fee on top of state tax: 3% outside city limits and 1.5% inside the cities. Zoning and licensing are set by each city, and Myrtle Beach bans short-term rentals in most residential zones.
2 town guidesKershaw County
Kershaw County has a small short-term rental market around Camden and Lake Wateree. We found no county STR rules; Camden adds a 1.5% city accommodations tax to the 9% state-collected tax.
2 town guidesLaurens County
Laurens County’s rentals are mostly lake homes around Lake Greenwood near Waterloo and Cross Hill. State-collected tax is 9%, the highest in the Upstate, and the City of Laurens requires every rental to register.
6 town guidesLexington County
Lexington County requires a yearly $320 short-term rental zoning permit outside city limits, with a two-night minimum, a 25-year-old booking guest, and a septic inspection. West Columbia, Cayce, Lexington, Chapin, and Irmo set their own rules. The state-collected tax is 8% countywide.
1 town guidesMcCormick County
McCormick County’s rentals are mostly lake homes on Lake Thurmond and in Savannah Lakes Village. State-collected tax is 9%, and we found no county short-term rental rules or county accommodations tax in its code.
1 town guidesNewberry County
Newberry County’s rentals are mostly on the north shore of Lake Murray near Prosperity. The county has discussed short-term rentals but we found no adopted rules; the state-collected tax is 8%.
4 town guidesOconee County
Oconee County’s lakes and mountains draw a large rental market. Every short-term rental must register with the county and pay its 3% accommodations tax (1.5% inside cities). Seneca and Westminster limit residential short-term rentals to owners’ primary homes.
3 town guidesOrangeburg County
Orangeburg County’s rental market is centered on Lake Marion around Santee and Eutawville. The county has charged a 3% local accommodations tax since January 2024, and Santee and the City of Orangeburg charge their own; we found no county short-term rental permit.
5 town guidesPickens County
Pickens County charges a 3% accommodations fee outside city limits and 1.5% inside them, on top of 8% state-collected tax. Clemson caps short-term rentals at 25 rental days a year, and Easley allows them only in its central commercial district.
3 town guidesRichland County
Richland County is the Midlands’ biggest short-term rental market, centered on Columbia. Columbia requires a yearly STR permit and business license and now limits new rentals mostly to commercial and mixed-use areas; outside the cities, the county requires a business license, collects a 3% accommodations tax, and allows rentals only in some zones.
5 town guidesSpartanburg County
Spartanburg County has about 560 Airbnb listings, led by the City of Spartanburg and the foothill towns of Inman, Landrum, and Campobello. The county requires no business license and has no short-term rental zoning rules, and the state-collected tax is 8% everywhere in the county.
2 town guidesSumter County
Sumter County has a modest rental market around the city and Shaw Air Force Base. The county charges a 3% accommodations fee outside cities, and the City of Sumter charges its own 3%, on top of the 9% state-collected tax.
4 town guidesYork County
York County has more than 300 Airbnb listings in the Charlotte suburbs, mainly Rock Hill, Fort Mill, and Lake Wylie. Outside city limits the county allows short-term rentals only in the owner’s primary residence, with a yearly permit, a 120-night cap, and a 3% county accommodations tax. Rock Hill allows new ones only in commercial and mixed-use zones.
Sources
- Accommodations tax · South Carolina Department of Revenue
- Collection and remittance by Airbnb in South Carolina · Airbnb
- Revenue Ruling #15-4: vacation rentals of a residence · South Carolina Department of Revenue
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
- Sales and Use Tax Manual, chapter 11: Accommodations · South Carolina Department of Revenue
- H.3861 (2025–26): Short-term rentals · South Carolina General Assembly
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.