Charlotte, NC Short-Term Rentals: Taxes & Fees (2026)

Mecklenburg County levies a room occupancy tax under authority delegated by the North Carolina General Assembly (Chapter 642 of the 1983 Session Laws as amended). The combined county occupancy tax rate is 8%, composed of a 3% county-wide tax and a 5% additional tax that applies in the City of Charlotte and certain other areas, and it applies to gross receipts from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place, including short-term rentals (rentals of fewer than 90 continuous days). Hosts must register with the Mecklenburg County Office of the Tax Collector and file and pay the occupancy tax monthly, with the return and payment due by the 20th of the month following the month in which the rental occurred. Separately, NCGS 105-164.4F imposes the state and local sales and use tax on rentals of accommodations - the combined Mecklenburg County rate is 7.25% (4.75% state plus 2.5% local) - which the host or marketplace facilitator must collect from the guest and remit to the North Carolina Department of Revenue, after registering for a sales and use tax account using Form NC-BR. When a marketplace facilitator such as Airbnb or Vrbo is engaged, NCGS 105-164.4J requires the facilitator to collect and remit the state and local sales tax on the host's behalf, and many facilitators also collect and remit the Mecklenburg occupancy tax under voluntary agreements; hosts remain responsible for any taxes the facilitator does not collect. Charlotte amended the Unified Development Ordinance in 2022 to remove STR-specific use standards, so STRs are regulated under the general residential use category and the City does not charge a dedicated STR permit fee.