Short-term rental & Airbnb taxes in Kill Devil Hills, NC (2026)
Short-term rental guests in Kill Devil Hills pay roughly 12.75% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| NC state + Dare County sales tax on accommodations4.75% state + 2.00% Dare County local rate (NCDOR rate table effective July 1, 2026). Accommodation facilitators (Airbnb/Vrbo) collect and remit on platform bookings; hosts booking directly must register and file NCDOR Form E-500. | 6.75% | varies |
| Dare County occupancy taxCounty-wide 6% of gross receipts, applies in Kill Devil Hills; the town levies no separate occupancy tax. Per Dare County, it does not apply to a private residence rented fewer than 15 days in a calendar year or to stays of 90+ continuous days (under NC law the under-15-day exemption does not extend to rentals offered through a marketplace facilitator). Platforms remit for platform bookings; hosts/property managers remit directly to the Dare County Tax Department for direct bookings. | 6% | varies |
What will guests pay on a Kill Devil Hills stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Kill Devil Hills occupancy tax calculator
| Gross rent | $450.00 |
| NC state + Dare County sales tax on accommodations (6.75%)· collection varies | $30.38 |
| Dare County occupancy tax (6%)· collection varies | $27.00 |
| Total tax (12.75%) | $57.38 |
| Guest pays | $507.38 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 21, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Kill Devil Hills and your booking platform.