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State of South Carolina

Guests who book Airbnb listings that are located in the State of South Carolina will pay the following taxes administered by the State as part of their reservation:

• South Carolina State Sales and Use Tax: 5% of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. For detailed information, visit the South Carolina Department of Revenue website.
• South Carolina State Accommodations Tax: 2% of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. For detailed information, visit the South Carolina Department of Revenue website.
• Local Taxes collected by the State: 0.5-8%, per Local Tax type, of the listing price including any cleaning fee and guest fee for reservations 89 nights and shorter. One or more of the following Local Taxes may apply: Capital Project Tax, Catawba Tribal Tax, School District Tax, Education Capital Improvement Tax, Transportation Tax, Local Option Tax, Tourism Development Tax. Note that Airbnb is only collecting the Local Taxes that are administered or collected by the State at this time. For detailed information, visit the South Carolina Department of Revenue website and the Sales and Use Tax Manual.

Beaufort County

Guests who book Airbnb listings that are located in Beaufort County, SC will pay the following tax as part of their reservation:

• Accommodations Tax: 3% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the Beaufort County Accommodations Tax website.

Charleston County

Guests who book Airbnb listings that are located in Charleston County, SC will pay the following tax as part of their reservation:

• Accommodations Fee: 2% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. For detailed information, please visit the Charleston County Accommodations Tax website.

Horry County

Guests who book Airbnb listings that are located in Horry County, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 1.5% - 3% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the Horry County Accommodations Tax website.

Charleston

Guests who book Airbnb listings that are located in Charleston, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 2% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the Charleston Accommodations Tax website.

Columbia

Guests who book Airbnb listings that are located in Columbia, SC will pay the following tax as part of their reservation:

• Tourism Development Fee: 3% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. For detailed information, please visit the Columbia Tourism Development Fee website.

Edisto Beach

Guests who book Airbnb listings that are located in Edisto Beach, SC will pay the following tax as part of their reservation:

• Local Accommodations Fee: 2% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. For detailed information, please visit the Edisto Beach Tax website.

Folly Beach

Guests who book Airbnb listings that are located in Folly Beach, SC will pay the following tax as part of their reservation:

• Municipal Accommodations Fee: 2% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the Folly Beach Short-Term Rental website.
• Beach Preservation Fee: 1% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. For detailed information, please visit the Folly Beach Short-Term Rental website.

Greenville

Guests who book Airbnb listings that are located in Greenville, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 3% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the Greenville Local Accommodations Tax website.

Hilton Head Island

Guests who book Airbnb listings that are located in Hilton Head Island, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 2% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the Hilton Head Island Accommodations Tax and Beach Preservation Fee website.
• Beach Preservation Fee: 1% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the Hilton Head Island Accommodations Tax and Beach Preservation Fee website.

Isle of Palms

Guests who book Airbnb listings that are located in Isle of Palms, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 1% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the Isle of Pams Accommodations Tax and Beach Preservation Fee website.
• Beach Preservation Fee: 1% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. For detailed information, please visit the Isle of Pams Accommodations Tax and Beach Preservation Fee website.

Mount Pleasant

Guests who book Airbnb listings that are located in Mount Pleasant, SC will pay the following tax as part of their reservation:

• Accommodations Fee: 1% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the Mount Pleasant Short-Term Rentals website.

Myrtle Beach

Guests who book Airbnb listings that are located in Myrtle Beach, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 0.5% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the Myrtle Beach Local Accommodations Tax and Hospitality Tax website.
• Hospitality Fee: 1% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. For detailed information, please visit the Myrtle Beach Local Accommodations Tax and Hospitality Tax website.

North Charleston

Guests who book Airbnb listings that are located in North Charleston, SC will pay the following tax as part of their reservation:

• Municipal Accommodations Fee: 2% of the listing price including any cleaning fees and guest fees, for reservations 29 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the North Charleston Tax website.

North Myrtle Beach

Guests who book Airbnb listings that are located in North Myrtle Beach, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 1.5% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the North Myrtle Beach Accommodations Fees website.

Port Royal

Guests who book Airbnb listings that are located in Port Royal, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 3% of the listing price including any cleaning fees and guest fees, for reservations 30 nights and shorter. For detailed information, please visit the Port Royal Short-Term Rental website.

Surfside Beach

Guests who book Airbnb listings that are located in Surfside Beach, SC will pay the following tax as part of their reservation:

• Local Accommodations Tax: 0.5% of the listing price including any cleaning fees and guest fees, for reservations 89 nights and shorter. The County local accommodations tax also applies. For detailed information, please visit the Surfside Beach Accommodations Tax website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.