North Carolina Rental / transient occupancy tax

Rental / transient occupancy tax in North Carolina

North Carolina charges its general state sales tax rate of 4.75% on gross receipts from renting an accommodation, under the rules in G.S. 105-164.4F. Local sales and occupancy taxes may add to it. Statute text: "The general rate of tax is four and three-quarters percent (4.75%)." (N.C. Gen. Stat. § 105-164.4(a), (a)(3)).

Verified Source: N.C. Gen. Stat. § 105-164.4(a), (a)(3) · last checked 2026-10-17