Durham County, NC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupancy tax rate
- 6% of gross receipts
- Applies to stays
- Under 90 days
- Return deadline
- 20th of each month
- Long-stay exemption
- 90+ consecutive days, same person
- Also owed
- NC + local sales tax
Summary
Durham County levies a 6% room occupancy tax on gross receipts from any room, lodging, or accommodation rented for fewer than 90 days, which covers short-term rentals. Hosts also collect state and local sales tax. Returns are due by the 20th of each month. Stays of 90-plus consecutive days to
6% on gross receipts derived from the rental of any room, lodging or accommodation furnished by a hotel, motel, inn or similar place ... Returns must be submitted on or before the twentieth (20th) day of each month
Full Breakdown
Durham County imposes a room occupancy tax on short-term lodging, including whole-house and room rentals booked for under 90 days. The tax is 6% of gross receipts from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, or similar place, built up as a 3% base plus a 2% increase enacted in 1991 and a 1% increase in 2002. Operators remit monthly returns to Durham County Tax Administration by the 20th of the month following collection. The tax does not apply to accommodations furnished to the same person for at least 90 consecutive days, or to qualifying nonprofit, charitable, educational, benevolent, or religious lodging.
Violations & Fines
Late or unpaid occupancy tax accrues interest and penalties collectible by Durham County Tax Administration, which can pursue the operator for the tax due. Sales-tax noncompliance is enforced separately by the NC Department of Revenue.
Frequently Asked Questions
What tax do I owe on a Durham short-term rental?
Does Airbnb collect the tax for me?
Sources & Official References
Other rules in Durham County
How Durham County compares: Cities with the Highest Short-Term Rental Taxes·Compare Durham County to another location·View the North Carolina short-term rentals overview
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