LicensedRental

South Carolina county rules

Lexington County, SC vacation rental rules and taxes

Lexington County requires a yearly $320 short-term rental zoning permit outside city limits, with a two-night minimum, a 25-year-old booking guest, and a septic inspection. West Columbia, Cayce, Lexington, Chapin, and Irmo set their own rules. The state-collected tax is 8% countywide.

Checked against official sources November 6, 2026
Market
About 490 Airbnb listings
West Columbia 129, Chapin 99, Lexington 86, Cayce 47, Irmo 45 (AirROI postal areas, many on Lake Murray outside town limits).Source
State-collected tax
8%
7% state + 1% school district sales tax, countywide.Source
County permit
$320 a year, unincorporated areas
Short-Term Rental Zoning Permit since January 1, 2025.Source

Lexington County’s own accommodations tax expired in 2022, according to news reports; we found no current county accommodations tax.

What to do

  1. Inside or outside a town?

    Outside town limits, including most of Lake Murray’s Lexington County shore, you need the county’s Short-Term Rental Zoning Permit. Inside a town, follow the town’s rules.Source

  2. Then your city or area

    Pick your area.

Towns

Full guide

Cayce

We found no short-term rental permit in Cayce’s code, but the city requires every non-owner-occupied rental unit to register each year (no fee) and charges a 3% local accommodations tax. Guests pay 8% state-collected tax plus the city’s 3%.

Full guide

Chapin

We found no short-term rental permit or rules in Chapin’s code. You owe 8% state-collected tax, and the town may require a business license.

Full guide

Irmo

We found no short-term rental permit in Irmo’s code, but the town requires a yearly rental license for every residential rental unit, renewed by April 15. State-collected tax is 8% in the Lexington County part and 9% in the Richland County part.

Full guide

Lexington (town)

We found no short-term rental permit in the Town of Lexington’s code; its zoning definition of a dwelling excludes transient occupancy, so ask the town whether a rental is allowed at your address. The state-collected tax is 8%, and the town considered a 3% accommodations tax in 2024.

Full guide

Unincorporated Lexington County

Outside town limits, every short-term rental (1 to 29 days) needs a yearly $320 Short-Term Rental Zoning Permit from Lexington County. Rules include a two-night minimum, a booking guest of at least 25, two guests per bedroom, a local contact who can be on site in 45 minutes, and a septic pump-out inspection. State-collected tax is 8%.

Full guide

West Columbia

West Columbia adopted new short-term rental rules effective October 7, 2026: overnight occupancy of two people per bedroom, no rentals to guests who live within 25 miles, and a zoning exception only for properties already used or bought as rentals by September 1, 2026. Rentals need a city business license. State-collected tax is 8%.

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.