LicensedRental

Aiken County, South Carolina

Unincorporated Aiken County, SC vacation rental requirements

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.

Checked against official sources November 6, 2026

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Town rental permit
None found
Taxes
9% state-collected tax + 3% county accommodations tax

We searched Aiken County’s code in November 2026 and found no short-term rental rules. Ask Aiken County Planning about zoning and whether a county business license applies.

Airbnb’s South Carolina tax article lists the state taxes and the local taxes the state administers, plus a short list of county and city taxes. No local tax in this county is on that list, so file the local accommodations tax yourself, even on Airbnb bookings.

Your licensing checklist

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

State of South Carolina

  1. 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

    MyDORWAY →

  2. 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

  3. 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

  4. 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

  5. Then your county and city

    Business licenses, rental permits, and zoning are where South Carolina towns differ most. Pick your area.

Aiken County, South Carolina

  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.

Aiken County (unincorporated areas)

  1. Register for state and local taxes

    The state-collected tax on stays here is 9% (state sales and accommodations tax plus local sales taxes). Airbnb collects it on its bookings; for direct bookings, get a SCDOR retail license and file through MyDORWAY. File the county’s 3% local accommodations tax with Aiken County Finance by the 20th, with a copy of your state sales tax return.Source

  2. Ask about zoning and a business license

    Ask the Aiken County (unincorporated areas) whether zoning allows a short-term rental at your address and whether you need a business license. Check your HOA rules too.

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.