Short-Term Rental Tax in South Carolina (SC)
The state-level tax rate on short-term rentals in South Carolina is 8.0% , consisting of 6.0% sales tax and 2.0% lodging tax. South Carolina applies general sales and lodging taxes to STRs without STR-specific legislation. Major platforms like Airbnb collect state taxes automatically. With local taxes, the total rate in Myrtle Beach reaches 12.5%. STR operators must register with the state. South Carolina charges a 6% state sales tax and a 2% state accommodations tax on short-term rentals (less than 90 days). Counties and cities may add local accommodations taxes of 1-3%. STR operators must register with SC DOR.
Annual Tax Estimate for South Carolina
The table below shows estimated annual tax obligations at different nightly rates, assuming 65% occupancy (237 nights/year). Estimates are shown for both the state-level rate and the highest local rate (Myrtle Beach).
| Nightly Rate | Gross Revenue | State Tax (8.0%) | Myrtle Beach Tax (12.5%) |
|---|---|---|---|
| $100.00/night | $23,700 | $1,896 | $2,963 |
| $150.00/night | $35,550 | $2,844 | $4,444 |
| $200.00/night | $47,400 | $3,792 | $5,925 |
| $300.00/night | $71,100 | $5,688 | $8,888 |
| $500.00/night | $118,500 | $9,480 | $14,813 |
Estimates assume 65% occupancy. Actual tax may differ based on local exemptions, booking fees, and platform collection.
STR Tax Rates by City in South Carolina
Local taxes significantly impact the total STR tax burden in South Carolina. The table below shows combined state + local rates for 4 cities, sorted by total rate. The highest combined rate is 12.5% in Myrtle Beach.
| City | Local Tax | Total Rate | Tax on $200/night | Tier | Notes |
|---|---|---|---|---|---|
| Myrtle Beach | 4.5% | 12.5% | $25.00 | High | Horry County 1.5% + Myrtle Beach 3% local accommodations tax. Very active vacation rental market. |
| Charleston | 4.0% | 12.0% | $24.00 | High | Charleston County 2% + Charleston City 2% local accommodations tax. |
| Hilton Head | 3.0% | 11.0% | $22.00 | Moderate | Beaufort County 2% + Hilton Head 1% local accommodations tax. |
| Kiawah Island | 3.0% | 11.0% | $22.00 | Moderate | Charleston County 2% + 1% local tax. |
How South Carolina Compares to Other States
Below is a comparison of South Carolina with five states that have similar state-level STR tax rates. This comparison helps illustrate where South Carolina stands relative to other states in terms of tax burden, platform collection, and registration requirements.
| State | State Rate | Sales Tax | Lodging Tax | Platform Collects | Registration |
|---|---|---|---|---|---|
| South Carolina (SC) | 8.0% | 6.0% | 2.0% | Yes | Required |
| Delaware (DE) | 8.0% | 0.0% | 8.0% | Yes | Required |
| Louisiana (LA) | 8.4% | 4.5% | 4.0% | Yes | Required |
| Arkansas (AR) | 8.5% | 6.5% | 2.0% | Yes | Required |
| New Hampshire (NH) | 8.5% | 0.0% | 8.5% | Yes | Required |
| Alabama (AL) | 9.0% | 4.0% | 5.0% | Yes | Required |
Frequently Asked Questions About South Carolina STR Taxes
What is the short-term rental tax rate in South Carolina in 2026?
The state-level tax rate on short-term rentals in South Carolina is 8.0%, consisting of 6.0% sales tax and 2.0% lodging tax. Local taxes can bring the total to 12.5% in cities like Myrtle Beach. At $200/night with 65% occupancy, the state-level tax alone is approximately $3,792 per year.
Does Airbnb collect STR taxes in South Carolina?
Yes. Airbnb, Vrbo collect state accommodations tax. However, local and county taxes may not be covered by platform collection. Always verify with your local tax authority what taxes your platform collects on your behalf.
Do I need to register my short-term rental in South Carolina?
Yes. South Carolina requires STR operators to register with the state. This typically includes obtaining a sales tax permit and/or lodging tax registration. Many cities and counties in South Carolina also require local STR permits or business licenses. Check with both state and local authorities for specific requirements.
What is the total STR tax rate in Myrtle Beach, South Carolina?
The total combined tax rate in Myrtle Beach is 12.5%, which includes the 8.0% state rate plus 4.5% in local taxes. Horry County 1.5% + Myrtle Beach 3% local accommodations tax. Very active vacation rental market. At $200/night with 65% occupancy, this amounts to approximately $5,925 per year in taxes.
How much will I owe in STR taxes in South Carolina?
Your annual STR tax depends on your nightly rate, occupancy, and location. At the state level (8.0%), a property earning $200/night with 65% occupancy would owe approximately $3,792/year in state taxes alone. In Myrtle Beach, the total tax at the same rate would be approximately $5,925/year. Use our STR tax calculator for a customized estimate.
Calculate Your South Carolina STR Tax
Use our STR tax calculator to get a personalized estimate of your annual tax obligation in South Carolina. Enter your nightly rate and occupancy to see your projected state and local taxes, or browse all 50 states to compare STR tax rates across the country.