Wake County, NC Short-Term Rentals: Short-Term Rental Permits (2026)
Short-term rental permit rules in Wake County, NC, also called Airbnb permits, vacation rental licenses, or STR registration, list the application steps, fees, and operating requirements for hosting.
Key Facts
- County zoning
- Wake County UDO Art. 4
- Tax registration
- Wake County Tax Admin
- State authority
- NCGS §153A-155
- Combined tax
- ~13.25%
- Incorporated areas
- City permits apply
Summary
Wake County itself does not issue a single short-term rental permit for unincorporated areas: the Wake County Unified Development Ordinance (UDO) regulates homestays and tourist homes through zoning use standards in Article 4. Inside the 12 incorporated municipalities (Raleigh, Cary, Apex, Wake Forest, Garner, Holly Springs, Fuquay-Varina, Morrisville, Knightdale, Rolesville, Wendell, Zebulon), each town's own zoning permit applies.
The Room Occupancy Tax also applies to rooms or houses rented by individuals through websites including, but not limited to, Airbnb, VRBO, Windu, Rooorama, etc. Retailers must complete a Gross Receipts Tax Application to establish an account number for tax reporting purposes. A report must be filed each month on or before the twentieth day of the month following the month in which the tax accrues. The tax does not apply to accommodations furnished to the same person for at least ninety (90) consecutive days.
Full Breakdown
Wake County's UDO (administered by Planning, Development & Inspections) treats short-term rental of a primary residence as a homestay accessory use, while non-owner-occupied whole-house rentals fall under tourist home/lodging use categories with district-specific permitting. Owners in unincorporated areas must comply with UDO use standards plus the countywide Room Occupancy Tax registration through Wake County Tax Administration. Raleigh requires a separate Zoning Permit (TC-8-20, effective March 2021) for STR operators with an annual renewal. Cary requires a Short-Term Rental Registration. Operators must also collect NC state sales tax (4.75%), Wake County local sales tax (2.5%), and the 6% Wake County Room Occupancy Tax: combined ~13.25% remitted to the appropriate state and county agencies.
Violations & Fines
Operating without required city zoning permits is a zoning violation in each municipality (typically $100-$500/day in Raleigh under City Code Ch. 12). Failure to register for Room Occupancy Tax with Wake County Tax Administration triggers the penalties in NCGS §153A-155, $10/day omission fines up to $2,000 per return plus 5% per month late tax.
Frequently Asked Questions
Does Wake County issue a countywide STR permit?
I'm in unincorporated Wake County: what do I need?
Where do I get a Raleigh STR permit?
Sources & Official References
Other rules in Wake County
How Wake County compares: Most Airbnb-Friendly Cities in America·Compare Wake County to another location·View the North Carolina short-term rentals overview
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