North Carolina lodging tax on Airbnb
Verdict for North Carolina
- Airbnb collects
- State and local sales tax and all locally imposed occupancy taxes
- You may still owe
- Bookings made off Airbnb
Researched from Airbnb's North Carolina tax page and the North Carolina Department of Revenue. The 4.75% rate is from Airbnb's page; the NCDOR page refers to the general state rate. Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on accommodations
Reported- Rate
- 4.75%
- Applies to
- Rentals of fewer than 90 continuous days
- Airbnb collects
- Yes
- Where to register
- —
- Source
Local and transit sales tax
Reported- Rate
- 2-2.75%
- Applies to
- Rentals of fewer than 90 continuous days; varies by county
- Airbnb collects
- Yes
- Where to register
- —
- Source
County and city occupancy taxes
Reported- Rate
- Varies by city and county (typically 1-8%, per Airbnb)
- Applies to
- Reservations under 90 nights where a county or city imposes an occupancy tax
- Airbnb collects
- Yes
- Where to register
- —
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on accommodationsReported | 4.75% | Rentals of fewer than 90 continuous days | Yes | — | |
| Local and transit sales taxReported | 2-2.75% | Rentals of fewer than 90 continuous days; varies by county | Yes | — | |
| County and city occupancy taxesReported | Varies by city and county (typically 1-8%, per Airbnb) | Reservations under 90 nights where a county or city imposes an occupancy tax | Yes | — |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect North Carolina lodging tax?
- Airbnb's North Carolina page says it collects the 4.75% state sales tax, the 2-2.75% local sales tax, and all locally imposed occupancy taxes on reservations under 90 nights.
- Are long stays taxed?
- The North Carolina Department of Revenue treats rentals to the same person for 90 or more continuous days as excluded from sales tax on accommodations.
- What if a guest books directly with me?
- Airbnb only collects on bookings made through Airbnb. The Department of Revenue says accommodation rentals are reported on Form E-500, the sales and use tax return.
Sources
- Occupancy tax collection and remittance by Airbnb in North Carolina (Tier 1, Airbnb Help Center)
- Rentals of Accommodations (Tier 1, North Carolina Department of Revenue)
- SUPLR 2011-0011 Accommodation Rentals 90 Day Exclusion (Tier 1, North Carolina Department of Revenue)
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General information, not tax advice. Confirm with your state or a tax professional.