RuleGridNorth Carolina · Taxes
North Carolina occupancy tax by county
Short-term stays in North Carolina owe state and local sales tax (about 6.75–7.5%) plus a county room-occupancy tax (commonly 3–6%). Here are the county occupancy rates we track.
| County | County occupancy tax | Administered by |
|---|---|---|
| Buncombe County | 6% | Buncombe County Tax Collections / Tax Department |
| Dare County | 6% | Dare County Tax Department / Dare County Tax Collector |
| Mecklenburg County | — | — |
| New Hanover County | 6% | New Hanover County Finance Department |
| Wake County | 6% | Wake County Tax Administration |
| Watauga County | 6% | Watauga County Tax Administration |
Plus North Carolina’s combined state + local sales tax (about 6.75–7.5%). Occupancy taxes are set per county — see each county’s page for the rate and who remits.
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.