LicensedRental

South Carolina county rules

Pickens County, SC vacation rental rules and taxes

Pickens County charges a 3% accommodations fee outside city limits and 1.5% inside them, on top of 8% state-collected tax. Clemson caps short-term rentals at 25 rental days a year, and Easley allows them only in its central commercial district.

Checked against official sources November 6, 2026
Market
About 560 Airbnb listings
Clemson 156, Easley 114, Pickens 71, Six Mile 66, Central 65, Sunset 27 (AirROI).Source
State-collected tax
8%
7% state + 1% local option sales tax.Source
County accommodations fee
3% (1.5% in cities)
Paid to the county, not the state.Source

Clemson, Easley, and other cities cross into Anderson County, which charges its own 3% fee. Check which county your parcel is in.

Six Mile, Liberty, and Norris also have listings; we didn’t find their codes online. Ask the town hall about permits and taxes.

What to do

  1. Register for the county fee

    File the county accommodations fee with Pickens County monthly, quarterly, or yearly depending on your volume. Inside a city it’s 1.5%, and the city may add its own tax.Source

  2. Then your city or area

    Pick your area.

Towns

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 Spot something out of date?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.