Greenville County, SC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State sales tax on lodging
- 7%
- State accommodations tax
- Additional 2%
- County Hospitality Tax
- 2% on prepared meals only
- County lodging tax
- Not separately imposed
- Remit hospitality tax by
- 20th of next month
Summary
Short-term stays in Greenville County owe South Carolina's 7% accommodations sales tax plus the 2% statewide accommodations tax. The county's own tourism levy is a 2% Local Hospitality Tax on prepared meals and beverages, not a tax on lodging, so there is no separate county lodging tax.
The Local Hospitality Tax is a 2% (two percent) fee imposed by the County of Greenville on sales of all prepared meals and beverages sold or prepared in a location located in the unincorporated areas of Greenville County.
Full Breakdown
State law imposes a 7% sales tax on lodging furnished to transients, and a further 2% state accommodations tax applies statewide. Counties may adopt a local accommodations tax up to 3% (up to 1.5% inside a city without consent) under the Local Accommodations Tax Act, Section 6-1-500 et seq. Greenville County's published finance materials, however, only describe a 2% Local Hospitality Tax on 'all prepared meals and beverages' in the unincorporated county, remitted by the 20th of the following month. Confirm current local rates with County Financial Operations before quoting a nightly total.
Violations & Fines
Failure to collect or remit the county Hospitality Tax carries a 5% penalty per month on the amount due; unremitted state tax is enforced by the SC Department of Revenue.
Frequently Asked Questions
Does Greenville County charge a lodging tax?
What is the maximum local accommodations tax a county may set?
Sources & Official References
Other rules in Greenville County
How Greenville County compares: Cities with the Highest Short-Term Rental Taxes·Compare Greenville County to another location·View the South Carolina short-term rentals overview
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