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

Rentals of accommodations for fewer than 90 consecutive days are taxable in North Carolina. Operators owe combined state-and-local sales and use tax, 7.5% total in Orange County, plus the county's 3% room occupancy tax on the gross receipts. That county tax applies to homes, rooms, cottages, hotel rooms, bed-and-breakfasts, and vacation rentals, including Airbnb and Vrbo listings. The platforms collect and remit state sales tax and, in many cases, the local occupancy tax, but operators remain responsible for registering with the NC Department of Revenue and confirming county remittance. Total tax on a stay runs about 10.5%.