Short-Term Rental Taxes and Licenses in South Carolina

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

South Carolina is the layer that never changes.

Everything on this page applies right across South Carolina, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What South Carolina charges statewide

These apply across South Carolina. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
State Sales TaxSouth Carolina Department of Revenue	5%	Gross proceeds, including cleaning fees, are taxable.	High	Source
State Accommodations TaxSouth Carolina Department of Revenue	2%	Gross proceeds, including cleaning fees, are taxable.	High	Source

Drawn from the South Carolina jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

State layer only. Local accommodations taxes must be handled separately by the owner.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	The platform	High	Source
VrboYou are merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	You do	High	Source
Booking.comYou are merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	You do	High	Source
ExpediaYou are merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	You do	High	Source
GoogleYou are merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	You do	High	Source
WhimstayYou are merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	You do	High	Source
DirectYou are merchant of record	7% (5% state sales tax plus 2% state accommodations tax). Owner must add local taxes if required.	You do	High	Source

Still yours to charge: Any local accommodations or hospitality taxes not collected by the platform.

Questions owners ask about South Carolina

Does Airbnb collect and remit South Carolina state lodging taxes for me?

Yes. Airbnb collects and remits the 5% state sales tax and 2% state accommodations tax for stays under 90 days in South Carolina. You are still responsible for any local lodging taxes not collected by Airbnb.

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What is the total state tax rate on short-term rentals in South Carolina?

The state charges a combined 7% tax on short-term stays: 5% state sales tax and 2% state accommodations tax. Local taxes may apply on top of the state rate.

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What counts as a short-term rental in South Carolina?

A rental is defined as short-term and subject to sales and accommodations taxes if it is for fewer than 90 consecutive days. A written rental agreement is required for long-term exemptions.

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Do I need a state license to operate a short-term rental in South Carolina?

Yes. You must have a South Carolina Retail License (Sales Tax License) before collecting rent and taxes for any short-term rental property.

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How often do I need to file returns for state lodging taxes?

Returns and payments for state lodging taxes are due monthly by the 20th of the following month. Some operators may qualify for quarterly filing if approved by the Department of Revenue.

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Are long-term rentals taxed in South Carolina?

No, rentals of 90 days or more with a written lease are exempt from state sales and accommodations tax. Both taxes apply only to short-term stays.

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What happens if I don’t file a return, even if I have no bookings?

You are required to file a zero return for every period, even with no rental activity. Late or missed returns incur a minimum $25 penalty even if no tax is due.

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Does the state tax cleaning fees and other guest charges?

Yes. South Carolina state taxes apply to the full amount charged to the guest, including cleaning fees and any other charges related to the stay.

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Are there exemptions for government or nonprofit bookings?

Sales to qualifying government agencies and exempt nonprofits are not subject to sales or accommodations tax provided proper documentation is kept.

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If I list my property on Vrbo or Booking.com, do they collect any state lodging taxes for me in South Carolina?

No. Owners are responsible for collecting and remitting all state lodging taxes for bookings through Vrbo, Booking.com, and similar platforms. Only Airbnb collects the state taxes automatically.

Source

Already researched

Nothing in South Carolina yet

No South Carolina jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in South Carolina is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.