Short-term rental & Airbnb taxes in Columbia, SC (2026)
Short-term rental guests in Columbia pay roughly 10% 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 |
|---|---|---|
| South Carolina State Sales and Use TaxApplies to accommodations rented for less than 90 continuous days. Airbnb and Vrbo collect and remit for platform bookings; owners who book directly must collect and remit to SCDOR. | 5% | varies |
| South Carolina State Accommodations TaxState accommodations tax on stays under 90 consecutive days (combined 7% state rate with sales tax). Per SCDOR, the person or business who books the accommodation is responsible for collecting and remitting - platforms for platform bookings, owners for direct bookings. | 2% | varies |
| City of Columbia Tourism Development Fee3% city fee on accommodations; stays of 30+ continuous days are excluded. Airbnb collects it for Columbia listings (reservations 29 nights and shorter); otherwise the business is liable for collection and monthly remittance to the city by the 20th of the following month (Form TDF96). Late payment penalty of 5% per month. | 3% | varies |
What will guests pay on a Columbia stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Columbia occupancy tax calculator
| Gross rent | $450.00 |
| South Carolina State Sales and Use Tax (5%)· collection varies | $22.50 |
| South Carolina State Accommodations Tax (2%)· collection varies | $9.00 |
| City of Columbia Tourism Development Fee (3%)· collection varies | $13.50 |
| Total tax (10%) | $45.00 |
| Guest pays | $495.00 |
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 Columbia and your booking platform.