Tax Obligations
Short-term rental hosts in Raleigh are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
~13% combined (7% state+local sales + 6% Wake County room occupancy tax)
Platform Tax Collection
Major platforms like Airbnb and VRBO automatically collect and remit applicable taxes on behalf of hosts in Raleigh. However, hosts should verify that all required taxes are being collected and maintain their own records.
Permit Fees
In addition to ongoing tax obligations, hosts must pay ~$194 initial zoning permit; ~$86 annual renewal for their STR license, renewed annual.