South Carolina · Beaufort County

Beaufort County

county Restricted Verified · last verified 2026-07-15

Short-term rentals in UNINCORPORATED Beaufort County are governed by Beaufort County Community Development Code (CDC) § 4.1.360 "Short-Term Rentals" (enacted by Ord. No. 2020/32, adopted 9-28-2020; amended by Ord. No. 2023/23, adopted 6-26-2023; CDC codified through Ord. No. 2025/19, adopted April 14, 2025, Supp. No. 16). A "Short-Term Home Rental (STHR)" is a residential dwelling rented to non-family tenants "with individual rental terms not exceeding 29 consecutive days." Every STR requires BOTH a Short-Term Rental Property (STRP) Permit AND a County Business License before offering, advertising, or providing lodging. Status is "restricted" rather than mere registration because approval is discretionary in most residential zones: STRs are a SPECIAL USE requiring Zoning Board of Appeals (ZBOA) approval after a public hearing in T2 Rural, T2 Rural Low, T2 Rural Neighborhood, T2 Rural Neighbor Open, T2 Rural Center, T3 Edge, T3 Hamlet Neighborhood, T3 Neighborhood, T3 Neighborhood Open, T4 Hamlet Center, T4 Village Center, T4 Hamlet Center Open, T4 Neighborhood Center, and C3 Neighborhood Mixed Use; they are a by-right PERMITTED USE only in C4 Community Center Mixed Use and C5 Regional Center Mixed Use. The ZBOA "may establish an appropriate rental limit as a condition of approval." STRs are outright NOT permitted in Community Preservation zoning districts, nor within the MCAS Airport Overlay District Clear, APZ-1, APZ-2, and Noise Zone 3. Zoning permit fees are $300.00 (Special Use) or $200.00 (Permitted Use). No single-family residential lot may contain more than one STRP, and accessory structures may not be used as STRPs. STRP Permits terminate and must be renewed annually on or before April 1st. Total transient lodging tax is 10% (2% state accommodations tax + 5% state sales tax + 3% county Local Accommodations Tax); the county's 3% Local ATAX is remitted monthly by the 20th of the following month with a 1.5%/month penalty. Enforcement: an STRP Permit may be administratively revoked after three or more violations in a 12-month period, or immediately for building code violations, a missing business license, or advertising without the STRP Permit Number; revocation bars a new permit for one year (waivable on a bona fide sale plus a $500.00 penalty). NOTE: the STR ordinance adopted April 28, 2026 with density caps and a three-strike policy applies to the separate CITY of Beaufort, NOT to unincorporated Beaufort County.

Not legal advice. Last verified 2026-07-15 · sources linked below.

Requirements checklist

  • county Short-Term Rental Property (STRP) Permit Required
    Fee: — · Renewal: Annual; must be renewed on or before April 1st of each calendar year. Permit terminates April 1st regardless of whether a renewal notice was received. Renewal requires the application fee plus a notarized affidavit that nothing has changed. · Applies to: All short-term rental properties in unincorporated Beaufort County · official page ↗
  • county Special Use Permit (Zoning Board of Appeals) Conditional
    Fee: $300 / one-time · Renewal: Underlying STRP Zoning Permit renewed annually on or before April 1st · Applies to: STRs located in T2 Rural, T2 Rural Low, T2 Rural Neighborhood, T2 Rural Neighbor Open, T2 Rural Center, T3 Edge, T3 Hamlet Neighborhood, T3 Neighborhood, T3 Neighborhood Open, T4 Hamlet Center, T4 Village Center, T4 Hamlet Center Open, T4 Neighborhood Center, C3 Neighborhood Mixed Use. County guidance states 'MOST APPLICANTS WILL FOLLOW THIS SCHEDULE'. · official page ↗
  • county Zoning Permit (Permitted Use) Conditional
    Fee: $200 / one-time · Renewal: Annual, on or before April 1st of each year · Applies to: STRs located in C4 Community Center Mixed Use and C5 Regional Center Mixed Use zoning districts (by-right, no ZBOA hearing) · official page ↗
  • county Beaufort County Business License (Rental Accounts) Required
    Fee: — · Renewal: Annual; Zoning approval must be renewed each year prior to renewing the business license · Applies to: All STRP operators; must be obtained after the Zoning/STRP Permit is issued and before any advertising or lodging · official page ↗
  • state SC Department of Revenue Retail License (accommodations account) Conditional
    Fee: — · Renewal: — · Applies to: Owners who rent the property on their own (i.e., not through a rental or third-party company listed on the application) · official page ↗
  • county Fire Safety Standards Approval Form + Short-Term Rental Safety Checklist Required
    Fee: — · Renewal: Fire extinguisher(s) shall be serviced annually by an approved company · Applies to: All STR applicants (both Special Use and Permitted Use tracks); reviewed/signed by the applicable Fire District Fire Marshal and County Fire Official · official page ↗
  • county Restrictive Covenants Affidavit (S.C. Code § 6-29-1145) Required
    Fee: — · Renewal: — · Applies to: All STRP applicants; required by state law effective July 1, 2007 · official page ↗
  • county STRP Permit Number in all advertising Required
    Fee: — · Renewal: — · Applies to: All advertising of an STRP, including hosting platforms, internet, and paid advertising · official page ↗
  • county Short-Term Rental Tenant Notice posted in each lodging room Required
    Fee: — · Renewal: — · Applies to: All STRPs · official page ↗
  • county Onsite parking per CDC Division 5.5 Required
    Fee: — · Renewal: — · Applies to: All STRPs; plot plan showing rental unit location and required parking submitted with application · official page ↗

Taxes

TaxRateAdministered byAirbnb remitsVrbo remits
Beaufort County Local Accommodations Tax 3% Beaufort County Business License Department / Beaufort County Treasurer
South Carolina State Accommodations Tax 2% South Carolina Department of Revenue
South Carolina Sales Tax (on accommodations) 5% South Carolina Department of Revenue

Lodging-tax estimator

Estimate the combined transient/lodging tax (~10.0%) on a stay in Beaufort 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
No

Grandfathering: Upon adoption of the ordinance, existing STRPs were given 60 calendar days to submit applications. Evidence: 'Upon adoption of this Ordinance, STRPs will have 60 calendar days to submit applications to comply with the provisions of this Article and until April 1, 2020 to obtain all required Short-Term Rental Property (STRP) Permits for the STRP use.' NOTE: the codified text references April 1, 2020 while the enacting ordinance (Ord. No. 2020/32) was adopted 9-28-2020 — an apparent internal inconsistency carried in the code; the compliance window is historical and closed.

Zoning: SPECIAL USE (discretionary ZBOA approval after public hearing) in: T2 Rural, T2 Rural Low, T2 Rural Neighborhood, T2 Rural Neighbor Open, T2 Rural Center, T3 Edge, T3 Hamlet Neighborhood, T3 Neighborhood, T3 Neighborhood Open, T4 Hamlet Center, T4 Village Center, T4 Hamlet Center Open, T4 Neighborhood Center, C3 Neighborhood Mixed Use. PERMITTED USE (by right) only in: C4 Community Center Mixed Use, C5 Regional Center Mixed Use. PROHIBITED in Community Preservation zoning districts and within the MCAS Airport Overlay District Clear, APZ-1, APZ-2, and Noise Zone 3. Evidence: 'PLEASE NOTE: Short-term Rentals will not be permitted within the MCAS Airport Overlay District Clear, APZ-1, APZ-2 and Noise Zone 3.' and 'Presently Short-term Rentals are not permitted within the Community Preservation Zoning Districts'. Allowed zones are governed by Article 3, Section 3.1.60 (Consolidated Use Table).

  • Per-lot cap (not a jurisdiction-wide cap): 'Legally permitted Principal Dwelling Units and Accessory Dwelling Units may be used as STRPs; however, in no instance shall a single-family residential lot contain more than one (1) STRP. Accessory Structures shall not be used as STRPs.'
  • Maximum rental TERM (not a minimum stay): an STHR is defined by 'individual rental terms not exceeding 29 consecutive days.' There is no minimum-night requirement in CDC 4.1.360.
  • Case-by-case rental limits are possible: 'In cases where Special Use approval is required, the Zoning Board of Appeals (ZBOA) may establish an appropriate rental limit as a condition of approval after conducting the public hearing and finding that conditions exist making such a limitation necessary.' No county-wide annual night cap exists in the code.
  • Owner-occupancy is NOT required, but is disclosed: the application asks 'Is the Short-Term Rental Owner Occupied (circle one): Yes No'. CDC 4.1.360.A.1.b states an intent of 'Balancing the interests of owner-occupied dwellings with properties that are frequently used in whole or in part by Short-Term Rental Tenants' — an intent statement, not a mandate. No provision conditions a permit on primary residence.
  • No numeric occupancy formula (e.g., per-bedroom) appears in CDC 4.1.360. The application collects 'Maximum Number of Bedrooms to be used for Short-Term Rentals' and 'Maximum Number of Guests', and occupancy may be conditioned via the Special Use approval. Recorded as null rather than guessed.
  • Signage advertising STRPs is prohibited in Residential Zoning Districts.
  • Fire safety operational standards (from the county Short-Term Rental Safety Checklist): address numbers at least 3 inches facing the road; fire safety plan posted on each level and inside each bedroom; smoke alarms in every bedroom, outside every bedroom, and on every level; smoke detectors over 10 years old replaced; CO alarms outside every bedroom on every level (not required if all-electric with no fuel-fired appliances); 36 inches clearance around gas/heating appliances; portable fire extinguisher minimum 2A10BC on every level, serviced annually.
  • Tax assessments of the property may change due to its partial use as a Short-Term Rental Property (county notice; SC 4% owner-occupied vs 6% assessment ratio implication).
  • SCOPE: this record covers UNINCORPORATED Beaufort County only. Incorporated municipalities within the county (City of Beaufort, Town of Hilton Head Island, Town of Bluffton, City of Hardeeville, Town of Port Royal, Town of Yemassee) set their own STR rules. The City of Beaufort adopted a separate STR ordinance on April 28, 2026 with density caps (3% of allowable parcels in the National Historic Landmark District, 4% of residentially zoned parcels per neighborhood elsewhere), spacing requirements, and a three-strike enforcement policy — that ordinance does NOT apply to unincorporated county territory and is tracked under the city-level record.

Enforcement

Active enforcement
yes
Fines
STRP Permit may be administratively revoked by the Community Development Department Director after three or more violations within a 12-month period, or IMMEDIATELY for Building Code violations, absence of a Business License, use inconsistent with the STRP Permit, or advertising that omits the County-issued STRP Permit Number. After revocation, no new STRP Permit or Business License may be issued for the same property for one year; this may be waived only if the property is sold to an unaffiliated new owner AND a $500.00 penalty is paid at the time of the new application. Appeals go to the Board of Zoning Appeals within 30 calendar days. Separately, delinquent Local Accommodations Tax carries a 1.5% penalty per month until paid.
Notes
Enforcement is codified with a specific administrative revocation mechanism, a defined three-strikes-in-12-months trigger, immediate-revocation grounds, a one-year re-application bar, a named $500.00 monetary penalty, and a defined appeal route (BZA within 30 days per CDC Chapter 3, Article 3.13) — indicating a structured, non-dormant enforcement program. Note: no general per-day civil fine schedule specific to STRs was located in CDC 4.1.360; the county's general penalty provisions in the Code of Ordinances may also apply but were not quote-verified for this record. active_enforcement=true reflects the existence of a codified enforcement mechanism plus the mandatory ad-number/permit-number regime that enables listing-based detection; it is not a measure of observed citation volume.

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Frequently asked questions

Is Airbnb legal in Beaufort County?
Short-term rentals in UNINCORPORATED Beaufort County are governed by Beaufort County Community Development Code (CDC) § 4.1.360 "Short-Term Rentals" (enacted by Ord. No. 2020/32, adopted 9-28-2020; amended by Ord. No. 2023/23, adopted 6-26-2023; CDC codified through Ord. No. 2025/19, adopted April 14, 2025, Supp. No. 16). A "Short-Term Home Rental (STHR)" is a residential dwelling rented to non-family tenants "with individual rental terms not exceeding 29 consecutive days." Every STR requires BOTH a Short-Term Rental Property (STRP) Permit AND a County Business License before offering, advertising, or providing lodging. Status is "restricted" rather than mere registration because approval is discretionary in most residential zones: STRs are a SPECIAL USE requiring Zoning Board of Appeals (ZBOA) approval after a public hearing in T2 Rural, T2 Rural Low, T2 Rural Neighborhood, T2 Rural Neighbor Open, T2 Rural Center, T3 Edge, T3 Hamlet Neighborhood, T3 Neighborhood, T3 Neighborhood Open, T4 Hamlet Center, T4 Village Center, T4 Hamlet Center Open, T4 Neighborhood Center, and C3 Neighborhood Mixed Use; they are a by-right PERMITTED USE only in C4 Community Center Mixed Use and C5 Regional Center Mixed Use. The ZBOA "may establish an appropriate rental limit as a condition of approval." STRs are outright NOT permitted in Community Preservation zoning districts, nor within the MCAS Airport Overlay District Clear, APZ-1, APZ-2, and Noise Zone 3. Zoning permit fees are $300.00 (Special Use) or $200.00 (Permitted Use). No single-family residential lot may contain more than one STRP, and accessory structures may not be used as STRPs. STRP Permits terminate and must be renewed annually on or before April 1st. Total transient lodging tax is 10% (2% state accommodations tax + 5% state sales tax + 3% county Local Accommodations Tax); the county's 3% Local ATAX is remitted monthly by the 20th of the following month with a 1.5%/month penalty. Enforcement: an STRP Permit may be administratively revoked after three or more violations in a 12-month period, or immediately for building code violations, a missing business license, or advertising without the STRP Permit Number; revocation bars a new permit for one year (waivable on a bona fide sale plus a $500.00 penalty). NOTE: the STR ordinance adopted April 28, 2026 with density caps and a three-strike policy applies to the separate CITY of Beaufort, NOT to unincorporated Beaufort County.
Do I need a license or registration for a short-term rental in Beaufort County?
Yes — Beaufort County requires: Short-Term Rental Property (STRP) Permit; Special Use Permit (Zoning Board of Appeals); Zoning Permit (Permitted Use). See the requirements checklist for fees, renewal, and official links.
What taxes apply to short-term rentals in Beaufort County?
Beaufort County Local Accommodations Tax (3%), South Carolina State Accommodations Tax (2%), South Carolina Sales Tax (on accommodations) (5%) — roughly 10.0% combined. Use the lodging-tax estimator on this page for a specific stay.

Official sources

Informational summary of publicly available sources; not legal advice. Verify against the linked official sources.