North Carolina · Wake County
Wake County
Wake County's zoning power reaches ONLY the unincorporated county — "Wake County regulates land development within areas of the county located outside the planning jurisdictions of its 12 municipalities and the Raleigh-Durham Airport Authority" (Raleigh, Cary, Apex, etc. set their own STR rules). Within that unincorporated jurisdiction, short-term rentals are governed by the Wake County Unified Development Ordinance (UDO), codified through Ordinance No. OA-05-25, adopted October 20, 2025 (Supp. No. 9). Sec. 4-11 Use Table lists "Bed and breakfast - residences, short-term rentals" as a Lodging use requiring a SPECIAL USE PERMIT ("S") in every residential district (R-80W, R-40W, R-80—R-10, R-5) and in HD (Highway), O&I (Office and Institutional) and GB (General Business); PROHIBITED ("-") in RMH, HC (Heavy Commercial), I-1, I-2, AD-1 and AD-2 (Airport); and permitted by right ("P") only in RA, the Research Applications District serving Research Triangle Park. There is no by-right STR permission in any Wake County residential district. Special Use Permits are quasi-judicial approvals decided by the Board of Adjustment under Sec. 19-23 after an evidentiary hearing at which the Board must reach four conclusions (no material endangerment of public health/safety; compliance with district standards; no substantial injury to adjoining property value; harmony with the area); the review fee is $800. Use-specific standards in Sec. 4-74 Short-Term Rentals (amended 4/21/2025 by OA-02-25) impose: no substantial exterior/site changes altering residential character; guest stays limited to 30 consecutive days; and meals to overnight guests only with no cooking facilities in guest rooms. A Land Use Permit is separately required under Sec. 19-42-1(A). Sec. 4-74 does NOT impose an owner-occupancy requirement (unlike Sec. 4-30 for bed and breakfast residences, which requires the operator to occupy the dwelling as a principal residence and caps stays at 14 consecutive days). Separately and COUNTYWIDE (including inside municipalities), Wake County levies a 6% Room Occupancy Tax authorized by Session Law 1991-594, effective January 1, 1992, administered by Wake County Tax Administration; it expressly reaches "rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO," is due monthly by the 20th, and accommodation facilitators carry the same collection responsibility as under state sales tax (G.S. 153A-155). NC state+local sales and use tax on accommodations in Wake County is 7.25% (includes 0.50% transit), effective July 1, 2026. UDO violations carry a civil penalty of $100.00 per day (Sec. 20-14-3).
Not legal advice. Last verified 2026-07-15 · sources linked below.
Requirements checklist
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county Special Use Permit (Board of Adjustment, quasi-judicial) for short-term rental Conditional
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county UDO Sec. 4-74 Short-Term Rental use standards Required
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county Land Use Permit (zoning permit) Required
-
county Wake County Gross Receipts Tax account (Room Occupancy Tax registration) Required
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county Monthly Room Occupancy Tax return (including Zero Due Return) Required
Taxes
| Tax | Rate | Administered by | Airbnb remits | Vrbo remits |
|---|---|---|---|---|
| Wake County Room Occupancy Tax | 6% | Wake County Tax Administration (county finance officer); levied countywide including inside municipal limits | — | — |
| North Carolina state and local sales and use tax on accommodations (Wake County combined rate) | 7.25% | North Carolina Department of Revenue (NCDOR) | — | — |
Lodging-tax estimator
Estimate the combined transient/lodging tax (~13.3%) on a stay in Wake County. Estimate only — not tax advice.
Operating rules
- Primary residence
- No
- Min stay (nights)
- —
- Max nights / year
- —
- Max occupancy
- —
- Zoning-restricted
- Yes
- Cap on licenses
- —
Zoning: Wake County UDO Sec. 4-11 Use Table, row "Bed and breakfast - residences, short-term rentals" (Lodging use category, Commercial Use Group). Verbatim legend from the table: "P=Permitted use (as-of-right) S=Special use approval req'd (19-23) S*=Special use approval req'd (in MUD and 19-23) - =Prohibited". Mapping confirmed by structured parse of the ordinance's HTML table against the district header row (R-80W, R-40W, R-80-R-10, R-5, RMH, HD, O&I, GB, HC, I-1, I-2, AD-1, AD-2, RA): SPECIAL USE PERMIT REQUIRED in R-80W, R-40W, R-80—R-10, R-5 (residential), HD (Highway District), O&I (Office and Institutional District), GB (General Business District). PROHIBITED in RMH (Residential Mobile Homes District), HC (Heavy Commercial District), I-1 (Industrial-1), I-2 (Industrial-2), AD-1 and AD-2 (Airport Districts). PERMITTED BY RIGHT only in RA — which is the Research Applications District serving Research Triangle Park (UDO Sec. 3-51-1(A): "The purpose of the RA, Research Applications district is to accommodate new development and redevelopment in the Research Triangle Park (RTP)"), NOT a residential-agricultural district; RA permitted uses are further "subject to the approval procedures in Section 3-51-4(D), Approval Procedures" per table footnote [1]. Net effect: no by-right short-term rental exists in any Wake County residential zoning district.
- JURISDICTIONAL SCOPE IS NARROW: the UDO reaches only unincorporated Wake County. Verbatim: "Wake County regulates land development within areas of the county located outside the planning jurisdictions of its 12 municipalities and the Raleigh-Durham Airport Authority." Raleigh, Cary and the other 10 municipalities regulate STRs under their own ordinances; the county rules below do NOT apply inside those planning jurisdictions.
- MAXIMUM (not minimum) stay: Sec. 4-74-2 caps guest stays at 30 consecutive days — "Guest stays are limited to 30 consecutive days". There is no minimum-stay requirement. Modeled as max_stay, so min_stay_nights is null.
- No owner/primary-residence requirement in Sec. 4-74. Contrast Sec. 4-30-5 for Bed and Breakfast Residences: "The operator of the bed and breakfast residence may be the owner of the dwelling or a resident manager, but must occupy the dwelling as a principal residence" — and Sec. 4-30-4 caps B&B guest stays at 14 consecutive days. AMBIGUITY WORTH FLAGGING: the single Use Table row lumps both use types together and its Use Standards column cites "§4-30 §4-74". The natural reading is that Sec. 4-30 governs bed and breakfast residences and Sec. 4-74 governs short-term rentals (each section is titled for its own use type), so the primary-residence rule does not reach STRs — but an operator should confirm with the Planning Director, since a contrary reading would import owner-occupancy and a 14-day cap.
- No cap on the number of STR licenses/permits appears anywhere in the UDO; cap_on_licenses set null rather than false because absence of a provision was verified only across Articles 3, 4, 19, 20 and 21.
- No STR-specific grandfathering clause was located. Article 7 Nonconformities exists in the UDO but was not verified as applied to short-term rentals; set null rather than guess.
- Sec. 4-74 sits in Article 4, Part 7 — Accessory Uses and Structures — while the Use Table classifies the row under the Commercial Use Group / Lodging category. Sec. 4-23-7 defines Lodging: "Lodging uses are characterized by the provision of temporary overnight or short-term accommodations and incidental sales and services for the convenience of guests such as food, drinks and other items."
- Article 21 (Definitions and Measurement) contains NO definition of "short-term rental" — verified by full-text scan of the article. The operative boundary is instead Sec. 4-21-1: "Tenancy is arranged on a month-to-month or longer basis. Uses where tenancy may be arranged for a shorter period are not considered residential uses; they are considered to be a form of lodging."
- Code currency: Municode publication banner for this product reads "UNIFIED DEVELOPMENT CODE / County of / WAKE, NORTH CAROLINA / Codified through Ordinance No. OA-05-25, adopted October 20, 2025. (Supp. No. 9)". Sec. 4-74 and Sec. 4-30 both carry "[Amended on 4/21/2025 by OA-02-25]".
Enforcement
- Active enforcement
- yes
- Fines
- UDO violations carry a civil penalty of $100.00 per day, imposed by written citation from the Planning Director and payable within ten days; unpaid penalties are pursued as a civil debt action. The county may also deny or withhold any permit for a property with an uncorrected violation, and may revoke a permit (including a Special Use Permit) for substantial departure from the approved application, failure to comply with the ordinance, or false statements made in securing the permit. Owners, agents, and tenants/occupants with control over the use are jointly and severally liable.
- Notes
- Enforcement is complaint-initiated rather than proactively swept: Sec. 20-15-1 obligates investigation "Upon receipt of a written complaint". The practical enforcement path for an unpermitted STR in unincorporated Wake County is Sec. 20-13-7 (operating a use requiring a permit without obtaining it) plus Sec. 20-13-9 (violating conditions attached to a Special Use Permit). No STR-specific enforcement program, dedicated STR hotline, or published STR citation statistics was located on Wake County's official site — active_enforcement=true reflects the codified mandatory-investigation duty and available penalties, not evidence of an observed STR enforcement campaign. Tax-side enforcement is separate and runs through Wake County Tax Administration under the Gross Receipts Tax program.
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Frequently asked questions
Is Airbnb legal in Wake County?
Do I need a license or registration for a short-term rental in Wake County?
What taxes apply to short-term rentals in Wake County?
Official sources
- ordinance Wake County UDO Sec. 4-74 - Short-Term Rentals (amended 4/21/2025 by OA-02-25) ↗
- ordinance Wake County UDO Sec. 4-11 - Use Table (Lodging: bed and breakfast - residences, short-term rentals) ↗
- ordinance Wake County UDO Sec. 4-10 - Explanation of use table (P / S / S* / - legend) ↗
- ordinance Wake County UDO Sec. 4-30 - Bed and Breakfast Residences (14-day cap, principal-residence rule) ↗
- ordinance Wake County UDO Article 4 - Use Regulations (incl. Sec. 4-21-1 tenancy/lodging boundary, Sec. 4-23-7 Lodging) ↗
- ordinance Wake County UDO Article 19 - Review and Approval Procedures (Sec. 19-23 Special Use; Sec. 19-42 Permits) ↗
- ordinance Wake County UDO Article 20 - Enforcement and Penalties ($100/day civil penalty) ↗
- ordinance Wake County UDO Article 3 - Zoning Districts (Sec. 3-51 RA, Research Applications District / RTP) ↗
- agency_page Wake County Planning & Development Services - Special Use ($800 review fee, two-year term) ↗
- agency_page Wake County Zoning and Subdivision Overview (unincorporated-only jurisdiction scope) ↗
- tax_authority Wake County Tax Administration - Room Occupancy Tax (6%, Airbnb/VRBO, monthly filing) ↗
- tax_authority Wake County Room Occupancy and Prepared Food & Beverage Taxes (rates, effective dates, S.L. 1991-594) ↗
- registration_portal Wake County Gross Receipts Tax Application (room occupancy tax account registration) ↗
- statute N.C. Session Law 1991-594 - Wake County room occupancy and prepared food and beverage tax authorization ↗
- statute N.C.G.S. 153A-155 - Uniform provisions for room occupancy taxes (accommodation facilitator liability, 20th-day due date) ↗
- tax_authority NCDOR Current Sales and Use Tax Rates (Wake County 7.25%, effective July 1, 2026) ↗
- reference U.S. Census Bureau 2020 National County FIPS codes (NC|37|183|01008592|Wake County|H1|A) ↗
Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.