Short-term rental & Airbnb taxes in Nags Head, NC (2026)
Short-term rental guests in Nags Head 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% Dare County local rate, applied to rentals of accommodations for stays under 90 nights. Airbnb/Vrbo collect and remit as accommodation facilitators on platform bookings; hosts taking direct bookings must register with NCDOR and remit themselves. | 6.75% | varies |
| Dare County occupancy tax6% of gross receipts on transient rentals, administered by the Dare County Tax Department (the Town's STR page directs operators to Dare County for reporting/payment). Does not apply to a private residence rented fewer than 15 days per calendar year or to stays of 90+ continuous days. Airbnb states it collects all locally imposed NC occupancy taxes on its bookings; otherwise the host/manager remits monthly to Dare County by the 20th of the following month. | 6% | varies |
What will guests pay on a Nags Head stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Nags Head 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 Nags Head and your booking platform.