LicensedRental

South Carolina county rules

Beaufort County, SC vacation rental rules and taxes

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.

Checked against official sources November 6, 2026
Market
About 5,900 Airbnb listings
Hilton Head Island 4,684, Beaufort 358, Fripp Island 259, Bluffton 211, St. Helena Island 186, Port Royal 97, Daufuskie Island 62 (AirROI).Source
State-collected tax
7%
5% sales + 2% state accommodations; Beaufort County has no local sales tax on ST-575.Source
Local accommodations tax
3% in every area
Paid to the town, city, or (outside city limits) the county.Source
Permits
Required everywhere we checked
Each town and the county run their own program.Source

What to do

  1. Find out who governs your address

    A Hilton Head, Bluffton, Beaufort, or Port Royal address may be outside town limits. If it is, the county’s permit, business license, and 3% accommodations tax apply instead. Check your parcel before you apply.

  2. Then your town or area

    Permits, caps, and fees differ in every town. Pick your area.

Towns

Full guide

Beaufort

The City of Beaufort caps short-term rentals at 4% of eligible parcels in its designated neighborhoods and 3% in the National Historic Landmark District, with a waitlist once a cap is reached. New rentals must be 300 feet from any other, keep a 2-night minimum, and have a monitored fire alarm. Tax is 10%.

Full guide

Bluffton

Bluffton requires a town business license and a yearly Short-term Rental Unit Permit ($325) for every home rented for under 30 days. Rentals are capped at one per lot in most zones, need one parking space per bedroom, and must have an agent who can arrive within an hour. Tax is 10%.

Full guide

Hilton Head Island

Every short-term rental (under 30 days) on Hilton Head Island needs a yearly town permit at $150 per bedroom, on top of a town business license. Owners must respond to complaints within an hour, list the permit number in every ad, and meet fire-safety rules. Tax is 10%.

Full guide

Port Royal

Port Royal licenses short-term rentals through its business license, after a safety inspection. Each of its five districts is capped at 6% of homes, and the two districts south of Ribaut Road on either side of Paris Avenue were over their caps in March 2026. Tax is 10%.

Full guide

Unincorporated Beaufort County

Outside town limits, every short-term rental needs a county Short-Term Rental Property (STRP) permit, renewed by April 1, and a county business license. In most residential zones it’s a special use that needs a Zoning Board of Appeals hearing. Tax is 10%.

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.