LicensedRental

Beaufort County, South Carolina

Unincorporated Beaufort County, SC vacation rental requirements

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%.

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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Market
Fripp, St. Helena, Daufuskie and more
Fripp Island 259, St. Helena Island 186, Daufuskie Island 62 Airbnb listings (AirROI).Source
County permit
STRP permit + business license
Renewed every year by April 1.Source
Zoning
Special use in most zones
Short-term housing rental is a special use in the T2, T3 and T4 transect zones and C3; permitted in C4 and C5; not allowed in T1 or SI.Source
Taxes
10%
7% state + 3% county accommodations tax.Source

The county can revoke a permit after three violations in 12 months, or at once for building code violations, a missing business license, or an ad without the permit number. A revoked property waits a year to reapply.

The application includes a restricted covenants affidavit, so check your HOA or POA rules first. We didn’t find the county’s STRP permit fee or how planned unit developments are treated in the use table; ask the county.

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.

Beaufort County, South Carolina

  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.

Beaufort County (unincorporated areas)

  1. Get zoning approval

    Where the use table lists short-term rentals as a special use, the Zoning Board of Appeals holds a public hearing and may set a rental limit as a condition. Ask the county Zoning and Planning Department which process applies to your parcel.Source

  2. Apply for the STRP permit

    Include all owners’ contact details, the application signed by all owners (or a resolution for an LLC or corporation), the restricted covenants affidavit, the address and parcel number, the dwelling type, and the number of bedrooms. Only one rental is allowed per single-family lot, and accessory structures can’t be rented.Source

  3. Get a county business license

    Every short-term rental in unincorporated Beaufort County needs a business license, which runs May 1 to April 30 and is based on gross receipts. Use the county’s rental application.Source

  4. Register for state and local taxes

    The state-collected tax on stays here is 7% (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. The county’s 3% accommodations tax is filed with Beaufort County Business Services by the 20th of each month. Airbnb’s tax article lists the unincorporated Beaufort County tax as collected by Airbnb; file it yourself for direct bookings and other platforms.Source

House rules for guests

Posted in each room
Owner contact, permit number, trash, evacuation routes
Source
Advertising
County permit number in every ad
Source
Daufuskie Island occupancy
2 adults per bedroom + 2
Ages 12 and up count as adults. Daufuskie also requires a weatherproof sign at the entrance and a posted Good Neighbor Notice.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.