Short-Term Rental Regulations in South Carolina
State Overview
South Carolina does not preempt local STR regulation. Local governments retain full regulatory authority. The state imposes a 7% Accommodations Tax in addition to any local taxes. Cities in South Carolina
| City | Permit | Tax Rate | Day Limit | Primary Res. | |
|---|---|---|---|---|---|
| Charleston | ✓ Required | 14% | No annual cap · per-stay limit | No | → |
| Columbia | ✓ Required | 12% | No limit | Varies | → |
| Folly Beach | ✓ Required | 13% | 72 days (see details) | Varies | → |
| Greenville | ✓ Required | 10% | No annual cap · per-stay limit | No | → |
| Hilton Head | ✓ Required | ~10% | No limit | No | → |
| Isle of Palms | ✓ Required | 14% | No annual cap · per-stay limit | No | → |
| Myrtle Beach | ✓ Required | 13% | No annual cap · per-stay limit | No | → |
| Sumter | ✓ Required | 12% | No limit | No | → |
| Surfside Beach | ✓ Required | 10% | No limit | No | → |
South Carolina's STR Landscape
South Carolina does not have a uniform STR framework, leaving regulation to individual municipalities. The state imposes a 7% Accommodations Tax in addition to local taxes.
Regulation varies significantly across cities. Some cities (Columbia, Folly Beach) require primary residence, while others (Charleston, Greenville, Hilton Head, Isle of Palms, Myrtle Beach, Sumter, Surfside Beach) allow non-owner-occupied rentals. Tax rates vary from 10% to 14%.
Popular Short-Term Rental Markets
High-demand markets in other states — compare their permit, tax, and day-limit rules:
- Nashville, TN rental rules
- Short-term rental rules in Miami Beach
- Asheville short-term rental permits
- Gatlinburg STR regulations
- Vacation rental rules in Austin
- New Orleans STR regulations
- San Diego short-term rental permits
- Savannah short-term rental permits
- Short-term rental rules in Scottsdale
- Charlotte STR regulations
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 North Carolina 7 cities Ohio 7 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 9 cities Rhode Island 2 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