Tax Obligations
Short-term rental hosts in Charleston are subject to several tax obligations. Understanding these requirements is essential for compliance.
Tax Rate
~14% combined (5% state sales + 2% state accommodations + 2% county + 2% city + local option taxes)
Platform Tax Collection
Platforms do not automatically collect taxes in Charleston. Hosts are personally responsible for collecting the applicable taxes from guests and remitting them to the appropriate tax authorities.
Permit Fees
In addition to ongoing tax obligations, hosts must pay $250 (24–72 nights/yr) or $1,500 (72+ nights/yr) + $200 zoning review fee for their STR license, renewed annual.