Taxes & Fees: Cary vs Raleigh
How do taxes & fees rules compare between Cary, NC and Raleigh, NC?
Cary and Raleigh have similar restriction levels.
Cary, NC
Wake County
STR hosts in Cary must collect and remit North Carolina occupancy taxes. Wake County levies a 6% occupancy tax on short-term lodging. Some platforms remit taxes on behalf of hosts.
View full Cary rules →Raleigh, NC
Wake County
Raleigh short-term rentals (rentals under 30 days) must collect and remit North Carolina state sales tax of 4.75 percent, Wake County sales tax of 2.5 percent, and Wake County Room Occupancy Tax of 6 percent, for a combined tax of about 13.25 percent. Raleigh also charges a one-time STR zoning permit fee through Development Services. Airbnb and Vrbo collect most of these taxes automatically through voluntary collection agreements with NC DOR and Wake County, but hosts on direct-booking platforms are responsible for registering, collecting, and remitting taxes themselves on a monthly basis.
View full Raleigh rules →Key Facts Comparison
| Fact | Cary | Raleigh |
|---|---|---|
| Occupancy Tax | 6% (Wake County) | - |
| State Sales Tax | Applicable on short-term lodging | - |
| Platform Collection | Airbnb may remit some taxes | - |
| Registration | Required with county and state | - |
| - | - |
Highlighted rows indicate differences between cities.
Cary FAQ
What taxes do Airbnb hosts pay in Cary, NC?
Hosts must collect Wake County's 6% room occupancy tax and applicable NC state sales tax. Some platforms collect taxes automatically, but verify your obligations.
Do I need to register as a tax collector for my STR in Cary?
Yes. Register with Wake County and the NC Department of Revenue to properly collect and remit occupancy and sales taxes.
Raleigh FAQ
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.
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