North Carolina short-term rental rules

State law bars cities and counties from requiring you to register your short-term rental or get a special permit for it. Only ordinary zoning applies. You still owe 4.75%+ state sales tax on stays under 90 days, and North Carolina's Vacation Rental Act requires a written agreement and a 3-day trust-account rule for advance payments.

Last verified 2026-09-27 current

Deadlines

No upcoming deadlines on file.

Current rules

Topic	Requirement	Cost	Verified
Local registration & permits	No NC city or county can require an STR permit or registrationA city or county cannot require you to register your rental property or obtain any permit or permission to lease or rent it, except for properties with repeat verified code violations or in the top 10% for crime/disorder as set by local ordinance.	n/a	2026-09-27
Zoning still applies	Local zoning limits still apply (Wilmington ruling, 2022)Cities and counties can still restrict short-term rentals to certain zoning districts and set standards like parking, occupancy, and noise. The NC Court of Appeals struck down Wilmington's registration-and-lottery scheme but left its zoning restrictions intact.	n/a	2026-09-27
State sales tax on stays	Collect 4.75% state sales tax plus local tax on stays under 90 daysRegister for a free NCDOR Certificate of Registration and collect the general 4.75% State sales tax, plus applicable local (2.00-2.25%) and transit (0.50%) rates, on gross receipts from any rental of an accommodation for fewer than 90 days. File and remit through Form E-500.	4.75% state + local/transit rates; no fee to register	2026-09-27
15-day self-rental exemption	Booked through Airbnb or Vrbo? The 15-day tax exemption doesn't applyYou don't owe sales tax only if you rent your own private residence fewer than 15 days in a calendar year AND don't book it through an accommodation facilitator (Airbnb, Vrbo, etc.). Any booking through a facilitator is taxable no matter how few nights you rent.	n/a	2026-09-27
Occupancy tax	Occupancy tax is set county by county, not statewideThere is no general statewide room-occupancy tax. G.S. 153A-155 sets uniform rules but 'applies only to counties the General Assembly has authorized to levy room occupancy taxes' by a separate local act, so check your county's and city's own rate.	varies by county/city	2026-09-27
Vacation Rental Act: written agreement	Sign a written rental agreement before taking any paymentBefore taking any payment, you must execute a written vacation rental agreement with the tenant. It must conspicuously disclose that funds may be disbursed before the stay and spell out fees, cancellation terms, and expedited-eviction procedures.	n/a	2026-09-27
Vacation Rental Act: trust account	Put advance payments in a trust account within 3 banking daysAdvance rent, fees, and other prepayments must go into a trust account at a federally insured institution within 3 banking days of receipt. This applies to self-managing owners, not just licensed real estate brokers.	n/a	2026-09-27

Change log

Date	What changed	Source
2026-09-27	Page created, covering the state permit/registration preemption (G.S. 160D-1207), Schroeder v. City of Wilmington, state accommodations sales tax, and the Vacation Rental Act.	source