LicensedRental

Charleston County, South Carolina

Kiawah Island, SC vacation rental requirements

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.

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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Town license
Class 7 rental business license
Every rental of less than 30 days, unless it’s rented 14 days a year or less. Expires April 30.Source
Cap
20% in R1 and listed R2 areas
No cap in other R2 or R3. Wait list once the cap is reached.Source
Application fee
$500 capped areas, $200 elsewhere
Plus a $1,000 late fee for renewals after April 30.Source
Maximum guests
2 per bedroom + 2
Bedrooms counted from Charleston County tax records; children under 2 not counted.Source
Taxes
13%
10% state-collected + 2% Charleston County + 1% town, filed with Charleston County.Source

A license may not be renewed if the rental reports less than $3,000 in a year, unless you show it was advertised all year.

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.

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.

Charleston County, South Carolina

  1. 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

    County accommodations tax application →

  2. 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

  3. Then your city or area

    Permits, owner-occupancy rules, and caps differ in every town. Pick your area.

Town of Kiawah Island

  1. Apply for the rental business license

    Apply for each property before you advertise. In a capped area you go on the wait list if no license is free; owners of vacant lots there can get a three-year provisional lot license. Licenses don’t transfer to a new owner, except within a family.Source

  2. Pass the first inspection

    The town checks smoke alarms in every bedroom and hall, a carbon monoxide detector, a 1-A:10-B:C extinguisher under the kitchen sink, sprinkler records, decks and stairs, enclosed trash, posted contact information, and the bedroom and parking counts.Source

  3. Name a local contact

    If you don’t live in the Charleston metro area, name a local contact who can respond within two hours, 24 hours a day. Post the contact number in the unit.Source

  4. Register for state and local taxes

    The state-collected tax on stays here is 10% (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 town collects none of these. File the 2% county fee and the town’s 1% with Charleston County. The town’s packet says Airbnb doesn’t remit the 3% here, and VRBO users still need a county account. Renewals need proof of last year’s accommodations tax payments.Source

House rules for guests

Ads
License number, vehicles, bedrooms, occupancy
Source
Whole unit only
No rooms or separate guest houses
Source
Trash
Back-door pickup twice a week
Source
Vehicles
No large pickups, RVs, boats, or trailers overnight
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.