LicensedRental

South Carolina county rules

Richland County, SC vacation rental rules and taxes

Richland County is the Midlands’ biggest short-term rental market, centered on Columbia. Columbia requires a yearly STR permit and business license and now limits new rentals mostly to commercial and mixed-use areas; outside the cities, the county requires a business license, collects a 3% accommodations tax, and allows rentals only in some zones.

Checked against official sources November 6, 2026
Market
About 900 Airbnb listings
Columbia 877 and Forest Acres 39 (AirROI, 12 months to October 2026).Source
State-collected tax
9%
7% state + 2% local sales taxes, countywide (8% in the Lexington County part of Columbia).Source
County accommodations tax
3%, unincorporated areas only
Filed with the Richland County Business Service Center.Source

Columbia, Irmo, and Blythewood extend into neighboring counties. Check the county on your tax bill.

What to do

  1. Know which government you’re in

    Inside Columbia, the city’s permit, business license, and 3% tourism development fee apply. Outside city limits, you need a county business license and file the county’s 3% accommodations tax.Source

  2. Then your city or area

    Pick your area.

Towns

Full guide

Columbia

Every short-term rental in Columbia (under 30 days) needs zoning approval, a city business license, and a yearly STR permit ($50 application plus $100 owner-occupied or $250 non-owner-occupied). Since 2026, new rentals are allowed mainly in commercial and mixed-use districts, or in residential areas only on four-lane roads or if owner-occupied. Guests pay 9% state-collected tax plus the city’s 3% tourism development fee.

Full guide

Forest Acres

We found no short-term rental permit or rules in Forest Acres’s code. You owe 9% state-collected tax, and the town may require a business license.

Full guide

Unincorporated Richland County

Outside city limits, Richland County requires a county business license for every short-term rental and charges a 3% local accommodations tax. Under the 2024 land development code, rentals are allowed only in some mixed-use and commercial districts, not in single-family neighborhoods.

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 Spot something out of date?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.