Short-term rental & Airbnb taxes in Horry County, SC (2026)
Short-term rental guests in Horry County pay roughly 12% 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 tax (accommodations base)Applies to stays of 89 nights or shorter. Airbnb collects and remits on platform bookings; hosts taking direct bookings must register with SC DOR (retail license) and remit via forms ST-388/ST-3T/ST-389. | 5% | platform |
| South Carolina state accommodations taxApplies to stays of 89 nights or shorter; combined with the 5% sales tax this is the 7% state accommodations rate. Airbnb collects on platform bookings; direct-booking hosts remit to SC DOR. | 2% | platform |
| Horry County local option taxes (RIDE IV Transportation Tax 1% + Education Capital Improvement Tax 1%)State-administered local sales taxes reported on ST-389; the 1% RIDE IV transportation tax took effect May 1, 2025 (replacing the expired RIDE III capital projects tax at the same rate) and the 1% education tax took effect March 1, 2024. Airbnb collects local taxes that are administered by the state. | 2% | platform |
| Horry County Hospitality Fee / Local Accommodations Tax3% of gross proceeds from rental of transient accommodations outside city limits (the county share is 1.5% inside municipalities). Airbnb's South Carolina tax page lists a Horry County Local Accommodations Tax of 1.5%-3% among the taxes it collects; hosts booking direct (and on platforms that do not collect it) must set up a county Hospitality/Accommodations account and file a monthly reporting form due the 20th of the following month. Rentals of 90+ consecutive days to the same patron are exempt. | 3% | varies |
What will guests pay on a Horry County stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Horry County occupancy tax calculator
| Gross rent | $450.00 |
| South Carolina state sales tax (accommodations base) (5%)· usually collected by platform | $22.50 |
| South Carolina state accommodations tax (2%)· usually collected by platform | $9.00 |
| Horry County local option taxes (RIDE IV Transportation Tax 1% + Education Capital Improvement Tax 1%) (2%)· usually collected by platform | $9.00 |
| Horry County Hospitality Fee / Local Accommodations Tax (3%)· collection varies | $13.50 |
| Total tax (12%) | $54.00 |
| Guest pays | $504.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 12, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Horry County and your booking platform.