What is the South Carolina state lodging tax rate?

7% statewide. South Carolina stacks 5% state sales tax + 2% statewide accommodations tax = 7% state-level effective rate, plus county/city local accommodations tax of up to 6%. Charleston is at 14% combined, Hilton Head at 12%, Myrtle Beach at 13%. Airbnb and Vrbo collect the state pieces under the 2019 marketplace facilitator law; local accommodations tax is split — Charleston and Hilton Head have direct platform agreements, smaller cities do not. Charleston's STR ordinance restricts whole-home rentals to specific overlay districts and caps total permits.

Do Airbnb and Vrbo collect South 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 South Carolina?

Cities and counties may add 0% to 6% on top of the state rate.

Where can I see the official source?

The authoritative source is the South Carolina Department of Revenue at https://dor.sc.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.

South Carolina Lodging Tax Calculator

How South Carolina lodging tax works

South Carolina stacks four components on short-term rental stays under 90 continuous days:

5% state sales tax — applies to the room charge.
2% state accommodations tax — separate dedicated lodging tax, applies on top.
Local accommodations tax (ATAX) — counties and cities may add up to 3% more.
Local option / hospitality tax — many municipalities layer on 1–2% in additional hospitality or tourism taxes.

Effective rates in South Carolina’s top STR markets:

Charleston (Charleston County): 5% + 2% + 2% county ATAX + 2% Charleston ATAX + 2% Charleston hospitality = ~13% (plus a tight permit cap — see below)
Hilton Head Island (Beaufort County): 5% + 2% + 3% county ATAX + 2% Hilton Head ATAX + 1% beach preservation = ~13%
Myrtle Beach (Horry County): 5% + 2% + 3% county ATAX + 1.5% Myrtle Beach ATAX + 1% local option = ~12.5%
Greenville (Greenville County): 5% + 2% + 3% county + 2% Greenville ATAX = ~12%
Folly Beach (Charleston County): 5% + 2% + 2% county + 2% Folly ATAX + 1% local = ~12%

Most coastal markets cluster around 12–13%. Charleston is the special case: the city caps non-owner-occupied STR licenses at zero in residentially zoned areas. You can still operate as owner-occupied or in commercially zoned districts.

Platform collection

Airbnb and Vrbo collect and remit the 5% state sales tax and the 2% state accommodations tax in most cases. Local ATAX and hospitality taxes are the friction point — Charleston, Hilton Head, and Myrtle Beach have platform agreements for at least the county-level ATAX; municipal ATAX and hospitality often remain the host’s responsibility.

The SC Department of Revenue and individual city finance departments track current coverage. Re-verify each period.

What this means in practice

For state sales tax + state ATAX — handled by Airbnb and Vrbo.
For local ATAX and hospitality taxes — register with the city or county finance office, file monthly returns, and remit yourself if the platform doesn’t cover your jurisdiction. Charleston requires a separate STR business license on top.
For direct bookings — handle every layer yourself.
90+ continuous day stays are exempt from the state 2% accommodations tax and most local ATAX. Sales tax follows the same threshold.
Charleston permit rules: residential STRs are tightly restricted. Confirm zoning and STR permit eligibility before listing — this is a P0 compliance issue, not just a tax matter.

How to use the calculator above

Enter your booking subtotal (nightly rate × nights + cleaning fee, before tax).
Set the local add-on rate. Charleston = ~6% combined local. Hilton Head = ~6%. Myrtle Beach = ~5.5%. Greenville = ~5%. Folly Beach = ~5%.
Read the effective rate. The state’s 5% base + 2% accommodations = 7% before any local layer.

Source: SC Department of Revenue. Verified 2026-05-11. Not tax advice — confirm with a CPA or the city finance office before filing.