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 14.0% No annual cap · per-stay limit No
Folly Beach ✓ Required 13% 72 days–unlimited (varies by permit type) 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 10% No annual cap · per-stay 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 (Folly Beach) require primary residence, while others (Charleston, Greenville, Hilton Head, Isle of Palms, Myrtle Beach, 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:

Other States

Alabama 2 cities Alaska 1 city Arizona 8 cities Arkansas 3 cities California 28 cities Colorado 12 cities Connecticut 1 city Delaware 2 cities District of Columbia 1 city Florida 24 cities Georgia 6 cities Hawaii 4 cities Idaho 3 cities Illinois 2 cities Indiana 2 cities Kentucky 2 cities Louisiana 1 city Maine 4 cities Maryland 3 cities Massachusetts 6 cities Michigan 4 cities Minnesota 1 city Mississippi 2 cities Missouri 4 cities Montana 3 cities Nevada 1 city New Hampshire 2 cities New Jersey 5 cities New Mexico 3 cities New York 5 cities North Carolina 7 cities Ohio 3 cities Oklahoma 3 cities Oregon 3 cities Pennsylvania 4 cities Rhode Island 2 cities South Dakota 2 cities Tennessee 7 cities Texas 13 cities Utah 7 cities Vermont 2 cities Virginia 6 cities Washington 4 cities West Virginia 1 city Wisconsin 4 cities Wyoming 1 city