Wake County, NC Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Occupancy tax rate
- 6%
- NC sales tax
- 4.75%
- Wake local sales
- 2.5%
- Filing
- Monthly by 20th
- 90-day exemption
- Same person 90+ days
- Authority
- SL 1991-594
Summary
Wake County levies a 6% Room Occupancy Tax on the gross receipts from rental of any room, lodging or accommodation furnished by a hotel, motel, inn, tourist camp, Airbnb, VRBO or similar place within the county, authorized by N.C. Session Law 1991-594 and the Wake County Board of Commissioners' December 1991 levy (effective January 1, 1992). Combined with NC state sales tax (4.75%) and Wake County local sales tax (2.5%), short-term rental guests pay roughly 13.25% in taxes.
The Wake County Board of Commissioners is authorized to levy a room occupancy tax of up to six percent (6%) of the gross receipts derived from the rental of any room, lodging, or accommodation furnished by a hotel, motel, inn, tourist camp, or similar place within the county that is subject to sales tax imposed by the State under G.S. 105-164.4(a)(3). This tax does not apply to accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations when furnished in furtherance of their nonprofit purpose, or to any room, lodging or accommodation supplied to the same person for a period of ninety (90) or more continuous days.
Full Breakdown
The tax applies to rentals shorter than 90 consecutive days. Accommodations rented to the same person for 90 or more consecutive days are exempt, as are accommodations furnished by nonprofit charitable, educational, benevolent or religious organizations in furtherance of their nonprofit purpose. Operators must complete a Gross Receipts Tax Application with Wake County Tax Administration to establish an account number, then file a monthly return on or before the 20th day of the month following the month in which the tax accrues: zero returns required even when no tax is collected. The tax shown to be due must be paid with the report or penalties will be charged. Revenue funds arts, culture, sports and convention facilities (the Raleigh Convention Center and Lenovo Center) under interlocal agreements between the County and the City of Raleigh.
Violations & Fines
Failure to file or pay timely incurs a 5% penalty of the tax due plus an additional 5% for each additional month or fraction thereof until paid, plus a $10/day omission penalty up to $2,000 per return (NCGS §153A-155 / SL 1991-594). Returned checks or failed electronic transfers are $25.00 or 10% of the amount of the check or electronic invoice, whichever is greater, subject to a maximum of $1,000.00. The Board of Commissioners may compromise penalties for good cause.
Frequently Asked Questions
Does the 6% tax apply to Airbnb and VRBO?
What if my booking platform already collects the tax?
When is the long-stay exemption?
Sources & Official References
Other rules in Wake County
How Wake County compares: Cities with the Highest Short-Term Rental Taxes·Compare Wake County to another location·View the North Carolina short-term rentals overview
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