Short-term rental & Airbnb taxes in Raleigh, NC (2026)
Short-term rental guests in Raleigh pay roughly 13.25% 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 + Wake County local/transit sales tax4.75% NC general state rate plus Wake County local and 0.50% transit rates = 7.25% total (NCDOR rate table effective July 1, 2026). Accommodation facilitators such as Airbnb/Vrbo collect and remit for platform bookings; hosts taking direct bookings must register and remit on Form E-500. | 7.25% | varies |
| Wake County Room Occupancy Tax6% on gross receipts, explicitly applied to Airbnb/VRBO-type rentals. Paid to Wake County Tax Administration (not NCDOR); monthly reports due by the 20th of the following month, zero-due returns required. Per NCDOR guidance, rental agents/facilitators have the same collection responsibility as under the state sales tax on accommodations, so platforms remit for platform bookings; direct-booking hosts must register with Wake County and file themselves. Exemptions: nonprofits and stays of 90+ consecutive days. | 6% | varies |
What will guests pay on a Raleigh stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Raleigh occupancy tax calculator
| Gross rent | $450.00 |
| NC state + Wake County local/transit sales tax (7.25%)· collection varies | $32.63 |
| Wake County Room Occupancy Tax (6%)· collection varies | $27.00 |
| Total tax (13.25%) | $59.63 |
| Guest pays | $509.63 |
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 Raleigh and your booking platform.