What is the North Carolina state lodging tax rate?

4.75% statewide. North Carolina applies 4.75% state sales tax to lodging plus a county occupancy tax that ranges 1–8%. Mecklenburg County (Charlotte) is at 8%, Buncombe County (Asheville) at 6%, Dare County (Outer Banks) at 6%. The 2017 marketplace facilitator law extended state collection to Airbnb and Vrbo; county occupancy tax is collected by Airbnb in 'opt-in' counties (most of the state) and by Vrbo in fewer counties — verify with the county finance office. Asheville's STR ordinance limits whole-home rentals to specific zones.

Do Airbnb and Vrbo collect North Carolina lodging tax for me?

Airbnb and Vrbo collect and remit lodging tax in most cases. Local taxes may still be your responsibility — verify with the state DOR.

What's the local add-on range in North Carolina?

Cities and counties may add 0% to 8% on top of the state rate.

Where can I see the official source?

The authoritative source is the North Carolina Department of Revenue at https://www.ncdor.gov/. Always verify before filing.

When was this last verified?

Last verified 2026-05-05. Lodging-tax rates are reviewed annually; entries older than 12 months are flagged for re-verification.

North Carolina Lodging Tax Calculator

How North Carolina lodging tax works

North Carolina layers two charges on short-term rental stays:

4.75% state sales tax — applies to the rental charge for stays under 90 days.
County occupancy tax — every county may add 3–8%, dedicated to local tourism boards.

Effective rates in the top markets:

Asheville (Buncombe County): 4.75% state + 4% county = 8.75%
Outer Banks (Dare County): 4.75% state + 6% county = 10.75%
Charlotte (Mecklenburg County): 4.75% state + 8% county = 12.75%
Wilmington (New Hanover County): 4.75% state + 6% county = 10.75%
Boone / High Country (Watauga County): 4.75% state + 6% county = 10.75%

Platform collection

Airbnb and Vrbo collect and remit the 4.75% state sales tax in most cases. For county occupancy tax, coverage varies widely. Buncombe, Dare, and Mecklenburg are typically covered. Smaller counties often expect the host to register and file directly.

The NC Department of Revenue publishes the marketplace-facilitator agreement list per county. Always verify before assuming local tax is handled.

What this means in practice

For state sales tax — platforms handle it; you’re fine.
For county occupancy tax — check your county’s collection agreement. If the platform isn’t on it, you must register with the county Tourism Development Authority (TDA), file monthly or quarterly returns, and remit.
For 30+ night stays — exempt from state sales tax. Some counties also exempt the occupancy tax for stays of 90+ nights or for the same guest in the same property for 90+ consecutive days — verify locally.
Outer Banks operators: Dare County is strict on annual permit renewals. A lapsed permit can shut down your listing even if occupancy tax is current.

How to use the calculator above

Enter your booking subtotal (nightly × nights + cleaning fee, before tax).
Set the county add-on rate. Asheville/Buncombe = 4%. Outer Banks/Dare = 6%. Charlotte/Mecklenburg = 8%. Most coastal and mountain counties land at 6%.
Read the effective rate, total tax, and what the guest sees on the booking page.

Source: North Carolina Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or the county TDA before filing.