Charleston-area local taxes
Charleston-Area Accommodations Tax Rates, Town by Town
A short-term rental or hotel room in the Charleston area carries two layers of tax: 10% reported to the SCDOR in Charleston and Berkeley counties (8% in Dorchester County), plus local accommodations taxes reported to the county or town. In Charleston County, the county's 2% fee applies everywhere, and eight cities and towns add 1% or 2% on top, all collected by Charleston County Revenue Collections. A City of Charleston property in Charleston County totals 14%.
- The SCDOR layer is the 5% state sales tax, the 2% state accommodations tax and local sales taxes; it applies to stays under 90 days.
- Charleston County's 2% accommodations fee applies to stays under 30 days throughout the county, including inside its municipalities.
- Charleston, North Charleston, Folly Beach and Isle of Palms add 2%; Kiawah Island, Mount Pleasant, Seabrook Island and Sullivan's Island add 1%.
- Goose Creek charges its own 1% and collects it directly; Berkeley County charges a 2% accommodations fee.
- Even when Airbnb or VRBO remits the local tax, Charleston County still expects a monthly gross receipts report from you.
Who this applies to
- Owners of short-term rentals in Charleston, Berkeley or Dorchester County
- Hotels, inns and bed and breakfasts collecting local accommodations tax
- Property managers filing for several owners in different towns
- Buyers comparing the tax cost of rental properties in different municipalities
Who this may not apply to
- Rentals to the same person for 90 or more consecutive days, which fall outside the state tax (local thresholds are shorter; see below)
- Long-term landlords whose tenants stay 30 days or more, for the Charleston County and North Charleston local taxes
Two layers, two different collectors
The SCDOR taxes accommodations rented for less than 90 consecutive days at the 5% state sales tax plus a 2% state accommodations tax, and collects the local sales taxes on the same return. Separately, counties and municipalities impose their own local accommodations taxes, which the SCDOR does not administer. State law caps a local accommodations tax adopted under the Local Accommodations Tax Act at 3% (S.C. Code 6-1-520). Charleston County's fee predates that act: County Council adopted it by Ordinance 910 in 1993.
| Location | Total reported to the SCDOR on accommodations |
|---|---|
| Charleston County, all municipalities and unincorporated areas | 10% |
| Berkeley County, all municipalities and unincorporated areas | 10% |
| Dorchester County, including the Dorchester County parts of Summerville and North Charleston | 8% |
Local accommodations taxes by municipality
Charleston County says properties in the cities and towns it collects for pay that town's rate plus the county's 2%. Its fee applies to stays of less than 30 days. The table lists only the local rates we could confirm on the government's own pages.
| Location | Local rate(s) | Paid to | Total with the SCDOR layer |
|---|---|---|---|
| Unincorporated Charleston County | County 2% | Charleston County | 12% |
| City of Charleston (Charleston County part) | County 2% + City 2% | Charleston County | 14% |
| City of Charleston (Berkeley County part) | City 2% | Charleston County, for the City | 12% |
| City of North Charleston (Charleston County part) | County 2% + City 2% | Charleston County | 14% |
| City of Folly Beach | County 2% + City 2% | Charleston County | 14% |
| City of Isle of Palms | County 2% + City 1% + City beach preservation fee 1% | Charleston County | 14% |
| Town of Mount Pleasant | County 2% + Town 1% | Charleston County | 13% |
| Town of Kiawah Island | County 2% + Town 1% | Charleston County | 13% |
| Town of Seabrook Island | County 2% + Town 1% | Charleston County | 13% |
| Town of Sullivan's Island | County 2% + Town 1% | Charleston County | 13% |
| City of Goose Creek | City 1% | City of Goose Creek | Not stated by the City |
| Berkeley County | County accommodations fee 2% | Berkeley County | Not stated by the County |
Different day counts for different taxes
The state tax stops at 90 consecutive days to the same person. Charleston County's fee covers transient stays of less than 30 days, and North Charleston's ordinance exempts accommodations supplied to the same person for 30 continuous days. A 45-day furnished stay can therefore owe the state tax but not the county fee. Isle of Palms is stricter on licensing than on tax: it requires a rental business license for rentals of any length.
Filing with Charleston County
- Open an account with the county's Local Accommodations Tax Application before the first rental; the county says applications take 5 to 7 business days.
- Returns and payment are due monthly, generally by the 20th of the following month.
- If your average monthly fee is between $25 and $50 you may elect quarterly filing, and below $25 annual filing, but you must notify the county at the start of each calendar year.
- A late payment draws a penalty of 5% per month or part of a month, up to 100% of the fee.
What Airbnb and VRBO remit
Charleston County's August 2025 FAQ says VRBO remits local accommodations tax for customers in all jurisdictions in the county. Airbnb remits for properties in unincorporated Charleston County, the City of Charleston, North Charleston, Mount Pleasant, Folly Beach and Isle of Palms only. If your Airbnb statement shows an amount on a line labeled PTT (pass-through tax), Airbnb collected the tax and paid it to you, and you must remit it. In every case you still report monthly gross receipts to the county, naming the platform that remitted, because the platforms do not give the county owner-level detail.
Direct bookings are always yours to report, at both levels. A Kiawah Island or Seabrook Island owner taking Airbnb bookings needs to check the county list carefully, because those towns are not on Airbnb's list.
How we help
Haigler CPA Group reconciles platform statements, management company reports and direct bookings against what was filed with the SCDOR and the county, and flags months where a PTT line means tax came back to you. We use the same records on your federal return, where the rental is reported.
Want this worked out for your situation?
The rules above are general. Bring your numbers to a free consultation, in person on James Island or by video, and we will tell you how they apply to you.
Short-term rental tax — A short-term rental is taxed three ways at once: federal income tax, state and local accommodations taxes, and property tax. We prepare the return and check that the other two are being handled.
Sources
- SCDOR — Accommodations tax
- SCDOR — Form ST-575, South Carolina Sales Tax Rate by Municipality (Rev. 2/5/26)
- Charleston County — Local Accommodations Tax Application and municipal rates
- Charleston County — Local Accommodation Tax FAQ (August 2025, linked by the Town of Mount Pleasant)
- City of Charleston — Accommodations Tax for STRs
- City of Isle of Palms — Short-Term Rentals
- City of Goose Creek — Accommodations Tax
- S.C. Code Title 6, Chapter 1 (Local Accommodations Tax Act, 6-1-500 et seq.)
South Carolina publishes new guidance and local governments change their rates, so check the source pages for anything that has moved since the date above. The information on this site is general in nature and is not tax, legal, or accounting advice for your situation. Tax law changes and the right answer depends on facts we would need to review with you. Please speak with a qualified professional before acting on anything you read here.
Questions people ask about this
Why is my Mount Pleasant rental taxed at 13% when a downtown Charleston rental is 14%?
Both pay the 10% SCDOR layer and Charleston County's 2% fee. The City of Charleston adds 2% of its own, while the Town of Mount Pleasant adds 1%. Both town taxes are collected by Charleston County.
Does Airbnb pay the local accommodations tax on my Kiawah Island rental?
According to Charleston County's FAQ, Airbnb does not remit local tax for Kiawah Island, so the owner remits it. VRBO remits for all jurisdictions in the county. Either way you file a monthly gross receipts report with the county.
What does PTT mean on my Airbnb statement?
Charleston County explains that an amount on a line labeled PTT, or pass-through tax, means Airbnb collected the tax but sent it to you instead of the county. That money is yours to remit to Charleston County.
Can I file the county accommodations return quarterly?
Only if your average monthly fee is between $25 and $50, or annually if it is below $25, and you notify Charleston County at the beginning of the calendar year. Otherwise returns are monthly.
Keep reading
- Short-term rental taxA short-term rental is taxed three ways at once: federal income tax, state and local accommodations taxes, and property tax. We prepare the return and check that the other two are being handled.
- Sales tax rates by townEvery municipality and unincorporated area in Charleston and Berkeley counties has a 9% combined sales tax rate: the 6% state rate plus 3% in local taxes. Dorchester County is 7%, which matters because Summerville and North Charleston both extend into it. The rate that applies is the one where the sale is delivered, not where your business is based.
- Local business licenses by townIn the Charleston area you need a business license from each city, town or county where you do business, not just where your office is. Charleston County Revenue Collections licenses unincorporated Charleston County and seven municipalities, including North Charleston and James Island. The City of Charleston, Mount Pleasant, Summerville, Isle of Palms, Kiawah Island and Hanahan run their own offices. Every one renews by April 30.
- Rental Property Tax in South CarolinaThe federal side of a rental is the same in Charleston as it is anywhere. What is different — and what costs Lowcountry owners the most money — is the layer underneath it: the assessment ratio, the accommodations taxes, and which jurisdiction you are actually in.
- The 4% legal residence ratioSouth Carolina taxes the home you own, occupy and are domiciled in on 4% of its fair market value instead of the 6% used for second homes and rentals, and that home is also exempt from school operating millage. The lower ratio is not automatic: you apply to the county assessor, with proof of domicile, before the first penalty date for the first tax year you claim, which is usually January 15 after the tax year.
- Hospitality tax on food and drinkMost Charleston-area cities and towns charge a 2% local hospitality tax on prepared meals and beverages, on top of sales tax. It is not reported to the SCDOR: you file a separate monthly return, usually by the 20th, with the city, the town or Charleston County acting as its collector. A restaurant meal in the City of Charleston carries 9% sales tax plus 2% hospitality tax.
- South Carolina tax guideHow South Carolina taxes income, businesses and property, and what the Charleston area adds on top, with the state or local source beside every rule.
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