Taxes & Fees: Apex vs Raleigh

What is the total tax rate on an Airbnb stay in Apex, NC?

An STR stay in Apex carries approximately 12.75% in lodging-related taxes: 6.0% Wake County Room Occupancy Tax (levied December 1991, applies to Airbnb, VRBO, and similar platform bookings as well as traditional lodging), plus 4.75% North Carolina state sales tax on accommodations under NC G.S. 105-164.4(a)(3), plus 2.0% Wake County local sales tax (6.75% combined state-and-local sales tax on accommodations). The Town of Apex does not levy a separate municipal occupancy tax. Stays of 90 or more continuous days to the same person are exempt from both county ROT and state sales tax.

Does Airbnb collect Apex / Wake County taxes automatically?

Generally yes. Airbnb's North Carolina tax-collection agreement covers the 4.75% state sales tax and the 2.0% Wake County local sales tax on accommodations for platform-booked stays statewide, and Airbnb collects the 6% Wake County Room Occupancy Tax in most cases. VRBO has similar arrangements. However, the operator remains the responsible taxpayer of record under both state and county law - verify on Airbnb's tax-collection support article and on the Wake County Tax Administration site that the specific tax is being collected for your Apex booking. Off-platform direct bookings always require the operator to register with both Wake County Tax Administration and the NC Department of Revenue and remit the full ~12.75% stack manually.

Does the Town of Apex impose its own occupancy tax on short-term rentals?

No. The Town of Apex does not levy a separate municipal occupancy tax on short-term rentals or other lodging. The operative lodging tax stack inside Apex's town limits is the 6.0% Wake County Room Occupancy Tax (levied December 1991 under NC General Assembly authorization) plus the 6.75% combined state-and-local sales tax on accommodations (4.75% NC state sales tax + 2.0% Wake County local sales tax) administered by the NC Department of Revenue. Combined effective burden is approximately 12.75% on each Apex STR stay.

Does Airbnb collect NC and Wake County taxes for me?

Yes. Airbnb has tax-collection agreements with both the North Carolina Department of Revenue and Wake County, and it remits state sales tax and county occupancy tax automatically on Raleigh listings for bookings made through the Airbnb platform.

Do I owe tax if I book a guest directly through Facebook?

Yes. Direct bookings outside Airbnb or Vrbo require you to collect and remit roughly 13.25 percent in combined state and county taxes yourself through the NC DOR online portal and the Wake County occupancy tax system, filed monthly.

Is there a separate Raleigh city hotel tax?

No. Raleigh does not impose its own city-level occupancy tax. The 6 percent occupancy tax is collected at the Wake County level. The city's only STR-specific charge is the one-time zoning permit fee paid to Development Services.