Short-Term Rental Regulations in North Carolina

State Overview
North Carolina does not have a statewide STR framework, but G.S. 160D-1207(c) limits how cities regulate them. In Schroeder v. City of Wilmington (2022), the NC Court of Appeals held that cities cannot impose mandatory STR registration or permitting as a precondition to renting. As a result, NC municipalities regulate STRs primarily through zoning use standards (district eligibility, separation, occupancy) rather than registration programs. The state imposes a 4.75% State Sales Tax (Accommodations) in addition to any local taxes.

Cities in North Carolina

City Permit Tax Rate Day Limit Primary Res.
Asheville ✓ Required 13% No annual cap · per-stay limit Varies →
Banner Elk ✓ Required 12.75% No limit No →
Blowing Rock ✓ Required 12.75% No annual cap · per-stay limit No →
Boone ✓ Required 12.75% No annual cap · per-stay limit Varies →
Charlotte Not required 16.25% No limit No →
Outer Banks ✓ Required 12.75% No limit No →
Wilmington Not required 13% No annual cap · per-stay limit No →

North Carolina's STR Landscape

North Carolina does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 4.75% State Sales Tax (Accommodations) in addition to local taxes.

Regulation varies significantly across cities. Tax rates vary from 12.75% to 16.25%.

Popular Short-Term Rental Markets

High-demand markets in other states — compare their permit, tax, and day-limit rules:

Other States

Alabama 7 cities Alaska 1 city Arizona 9 cities Arkansas 3 cities California 30 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 8 cities Hawaii 4 cities Idaho 3 cities Illinois 7 cities Indiana 4 cities Kentucky 3 cities Louisiana 2 cities Maine 4 cities Maryland 4 cities Massachusetts 6 cities Michigan 8 cities Minnesota 3 cities Mississippi 3 cities Missouri 5 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 12 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 cities South Carolina 9 cities South Dakota 2 cities Tennessee 7 cities Texas 15 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 5 cities West Virginia 2 cities Wisconsin 6 cities Wyoming 1 city