LicensedRental

South Carolina county rules

Aiken County, SC vacation rental rules and taxes

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.

Checked against official sources November 6, 2026
Market
About 270 Airbnb listings
Aiken 150 and North Augusta 123 (AirROI, 12 months to October 2026).Source
State-collected tax
9%
7% state + 2% local sales taxes, countywide.Source
County accommodations tax
3%
Inside cities, the county share is limited when the city has its own tax.Source

Part of North Augusta is in Edgefield County; the state-collected rate there is also 9%.

What to do

  1. Know which accommodations tax you owe

    Outside city limits, file the county’s 3% with Aiken County Finance. Aiken and North Augusta charge their own 3%; ask the county whether any county share applies inside a city.Source

  2. Then your city or area

    Pick your area.

Towns

Full guide

Aiken (city)

Aiken has no short-term rental ordinance yet. The city says not every zone allows rentals under 30 days and some need a special exception, and the city attorney’s view is that they violate residential zoning. Rental units must be registered, and guests pay 9% state-collected tax plus the city’s 3% accommodations tax, which owners must file themselves.

Full guide

North Augusta

We found no short-term rental permit or rules in North Augusta’s code. You owe 9% state-collected tax + 3% city accommodations tax, and the town may require a business license.

Full guide

Unincorporated Aiken County

We found no short-term rental permit or rules in Aiken County’s code for areas outside city limits. Guests pay 9% state-collected tax plus the county’s 3% accommodations tax, which you file with the county.

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 Spot something out of date?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.