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South Carolina Vacation Rental Tax Calculator
Estimate your property tax, lodging tax, federal & state income tax, and depreciation deductions for your South Carolina vacation rental property.
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What Taxes Apply to South Carolina Short-Term Rentals?
South Carolina STR hosts are subject to several types of taxes. Understanding which ones apply — and who collects them — is the first step toward compliance.
Sales Tax
South Carolina applies its state sales tax to short-term rental stays — currently at a base rate that contributes to combined lodging rates of 13%. Cities may add local sales tax on top.
Occupancy / Transient Lodging Tax
South Carolina's lodging/occupancy tax is the primary STR-specific tax. Combined rates reach 13% in Myrtle Beach and 12% in Charleston. This includes state, county, and city-level components.
Tourism / Convention Center Tax
Some South Carolina cities levy additional tourism, convention center, or special district taxes that add 1–3% to your total rate. In Myrtle Beach, the combined rate of 13% already includes these surcharges.
Federal & State Income Tax
Net rental profit is subject to both federal income tax (10–37% in 2026) and South Carolina's state income tax at 6.4%. Reported on Schedule E (Form 1040). Deduct expenses like mortgage interest, repairs, and depreciation.
Property Tax
South Carolina's average effective property tax rate is 0.57%. Assessed annually on market value. STRs may face higher assessments in some jurisdictions.
Does Airbnb Collect and Remit Taxes in South Carolina?
Airbnb has agreements to collect and remit taxes in South Carolina — but coverage is not always complete.
- Airbnb collects South Carolina's state-level lodging tax in most jurisdictions.
- In Myrtle Beach and Charleston: Airbnb may or may not collect all county/city taxes.
- Rural areas: You're often fully responsible for all local tax collection.
- Even where Airbnb collects, you may owe additional local levies or special district taxes.
Bottom line: Never assume Airbnb handles all your South Carolina tax obligations. Verify with your local tax authority.
Do You Need a Tax Permit in South Carolina?
In most South Carolina jurisdictions, yes. Common permits and registrations required:
- State sales tax permit / seller's permit
- City or county business license
- Short-term rental operating permit
- Lodging tax registration certificate
Consequences of non-compliance
5–25% penalties on unpaid taxes in South Carolina
Revocation of rental permit
Liens on your property
Short-Term Rental Taxes in South Carolina
Key tax facts every vacation rental host in South Carolina should know.
State accommodations tax: 7%
Local taxes: 2–6% additional
State income tax: up to 6.4%
Property tax rate: ~0.57% (among the lowest)
Lodging Tax Rates by City in South Carolina
Combined lodging/occupancy tax rates for major vacation rental markets in South Carolina.
5% state + 1.5% county + 3% city + 1.5% tourism + 2% local
5% state + 2% county + 3% city + 2% accommodations
5% state + combined local
Rates are estimates based on 2024-2025 data. Always verify with your local tax authority.
FAQs About South Carolina Vacation Rental Taxes
Common questions about short-term rental taxes, permits, and compliance in South Carolina.
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