South Carolina lodging tax on Airbnb
Verdict for South Carolina
- Airbnb collects
- State sales tax, state accommodations tax, and local taxes the state administers
- You may still owe
- County and city accommodations taxes Airbnb does not collect; bookings made off Airbnb
Researched from Airbnb's South Carolina tax page (article 2328) and the South Carolina Department of Revenue accommodations tax FAQ. Regional versions of Airbnb's page describe local taxes differently (one lists a 3% local accommodations tax in places such as Port Royal and Surfside Beach; another lists state-administered local taxes of 0.5-8% per local tax type). Not yet confirmed by a person; check your city and county before filing.
Tax layers
State sales tax on accommodations
Reported- Rate
- 5%
- Applies to
- Accommodations rented for less than 90 consecutive days (Airbnb: reservations of 89 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- South Carolina Department of Revenue
- Source
State accommodations tax
Reported- Rate
- 2%
- Applies to
- Accommodations rented for less than 90 consecutive days (Airbnb: reservations of 89 nights or fewer)
- Airbnb collects
- Yes
- Where to register
- South Carolina Department of Revenue
- Source
Local sales and use taxes collected for counties by the SCDOR
Reported- Rate
- Varies by county
- Applies to
- Accommodations in counties with a local sales and use tax administered by the state
- Airbnb collects
- Yes
- Where to register
- Not listed
- Source
County and city local accommodations taxes
Reported- Rate
- Varies by county and city
- Applies to
- Short-term stays where a county or city levies its own accommodations tax
- Airbnb collects
- Partly
- Where to register
- Not listed
- Source
| Layer | Rate | Applies to | Airbnb collects | Where to register | Source |
|---|---|---|---|---|---|
| State sales tax on accommodationsReported | 5% | Accommodations rented for less than 90 consecutive days (Airbnb: reservations of 89 nights or fewer) | Yes | South Carolina Department of Revenue | |
| State accommodations taxReported | 2% | Accommodations rented for less than 90 consecutive days (Airbnb: reservations of 89 nights or fewer) | Yes | South Carolina Department of Revenue | |
| Local sales and use taxes collected for counties by the SCDORReported | Varies by county | Accommodations in counties with a local sales and use tax administered by the state | Yes | Not listed | |
| County and city local accommodations taxesReported | Varies by county and city | Short-term stays where a county or city levies its own accommodations tax | Partly | Not listed |
Change history
No changes since we started tracking on Oct 17, 2026.
FAQ
- Does Airbnb collect South Carolina accommodations tax?
- Airbnb's South Carolina tax page says it collects the 5% state sales tax and the 2% state accommodations tax on reservations of 89 nights or fewer, plus local taxes that are administered or collected by the state.
- What about county and city accommodations taxes?
- Many counties and cities levy their own accommodations taxes that they collect themselves. Airbnb's page says it only collects local taxes administered or collected by the state, and Charleston County states that Airbnb does not remit its local accommodations taxes. Check with your county and city.
- Where do South Carolina hosts register?
- The South Carolina Department of Revenue says hosts who book short-term rentals directly need a Retail License to file and pay accommodations tax. Registration is through the SCDOR business tax application.
Sources
- Occupancy tax collection and remittance by Airbnb in South Carolina (Tier 1, Airbnb Help Center)
- Accommodations Tax FAQ (Tier 1, South Carolina Department of Revenue)
- Business Tax Registration (Tier 1, South Carolina Department of Revenue)
- Accommodations Tax Questions and Answers (Tier 1, Charleston County Revenue Collections)
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This is general information, not tax advice. Check with your state or a tax professional before you file.