South Carolina county rules
Charleston County, SC vacation rental rules and taxes
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.
Checked against official sources November 6, 2026The county’s accommodations fee and most town fees apply to stays under 30 days. The state taxes apply to stays under 90 days.
Johns Island, James Island, Edisto Island, and Wadmalaw are split between towns and unincorporated county. Check which government your address is in before you apply.
What to do
Open a county accommodations account
Apply online with Charleston County Revenue Collections for a local accommodations tax account. The county collects its own 2% fee and the town fees for eight towns. Monthly returns are due the 20th; small accounts can file quarterly or yearly.Source
Check what your platform pays
Charleston County says VRBO remits the county and city accommodations fees everywhere in the county, and Airbnb only in unincorporated areas, Charleston, North Charleston, Mount Pleasant, Folly Beach, and Isle of Palms. Even when a platform pays, you must still report your monthly gross receipts to the county.Source
Then your city or area
Permits, owner-occupancy rules, and caps differ in every town. Pick your area.
Towns
Charleston (city)
In Charleston’s residential areas you can only rent part of the home you live in. The owner must live on the property and sleep there while guests stay, and there is a limit of one unit and four adult guests. You need an annual city permit and a business license. Whole-home rentals are allowed only on commercially zoned lots in the downtown ST Overlay. Stays pay 14% tax in the Charleston County part of the city.
Full guideFolly Beach
Folly Beach issues new investor rental licenses only through its wait list, under an 800-license cap. A judge struck the cap down in August 2026; the city has appealed and stopped issuing new licenses until 2027 or the end of its rental study. Owner-occupied homes (4% ratio) can still get a license for up to 72 rental days a year. Stays pay 14% tax.
Full guideIsle of Palms
Isle of Palms requires a city short-term rental business license for every rental. The fee is $450 plus $4.60 per $1,000 over $2,000, due April 30. Occupancy is usually 2 per bedroom plus 2, up to 12, and single-family homes must be rented whole. Stays pay 14% tax, including a 1% beach preservation fee.
Full guideJames Island (town)
In the Town of James Island, short-term rentals (under 30 days) are allowed only in a home the owner lives in full time, as a bed and breakfast with up to three guest rooms. You need a town permit and a business license. Homes the owner doesn’t live in must be rented for 30 days or more.
Full guideKiawah Island
Kiawah Island needs a yearly town rental business license for each short-term rental. In R1 and some R2 neighborhoods, licenses are capped at 20% of developed lots, with a wait list. The application fee is $500 in capped areas and $200 elsewhere. Guests are limited to 2 per bedroom plus 2, and a new rental must pass an inspection. Stays pay 13% tax.
Full guideMount Pleasant
Mount Pleasant caps short-term rentals at 400 permits. New owners go on a wait list. Whole-house rentals and ADUs are allowed, and owners can also rent rooms in the home they live in. Each rental needs an annual town permit ($250 owner-occupied, $500 whole-house or ADU), a business license, and a local agent who can reach the property within an hour. Stays pay 13% tax.
Full guideNorth Charleston
North Charleston allows short-term rentals as a conditional use with a city permit and business license, but caps permits at 60 per council district. Rooms in an owner-occupied home are exempt from the cap. Guests are limited to 2 per bedroom, up to 8, and there are no events and no street parking. Permits cost $350, then $250 a year. Stays pay 14% tax in the Charleston County part.
Full guideSeabrook Island
Seabrook Island requires a town short-term rental permit and caps them at 557 in its rental overlay district (condos, townhomes, cluster homes, and listed streets) and 110 everywhere else. The rules include a 2-night minimum, 2 guests per bedroom plus 2, at most 4 overnight vehicles, and a local contact who can arrive within 2 hours. A standard permit is $150. Stays pay 13% tax.
Full guideSullivan’s Island
Sullivan’s Island bans vacation rentals. The only exceptions are homes that were lawfully rented in the year before November 21, 2000. Those owners must get a Certificate of Zoning Compliance and a Vacation Rental Business License every year. Long-term rentals are allowed.
Full guideUnincorporated Charleston County
Outside the towns, Charleston County requires a yearly short-term rental zoning permit and a business license. There are three types: a Limited Home Rental for owner-occupied homes (72 days a year, $100), an Extended Home Rental (144 days, Board of Zoning Appeals approval, $200), and a Commercial Guest House in office and commercial zones (no day limit, $300). Stays pay 12% tax.
Sources
- Local Accommodations Tax Application · Charleston County Revenue Collections
- Charleston County Local Accommodation Tax FAQ · Charleston County Revenue Collections
- South Carolina Airbnb market data (active listings) · AirROI
- ST-575: Sales tax rates by municipality · South Carolina Department of Revenue
- Code section · Charleston County (Municode)
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.