Regulatory Overview
State STR LicenseNot Required
State Preemption LawNo
Permit RequiredNone at State Level
Owner-Occupied RequiredNo
Last Verified2026-02
Official source: https://www.ncdor.gov
Tax Breakdown
4.75%
State Sales Tax
6%
Lodging / TOT
Est. Total Tax Burden~12.75%
Total is an estimate. Local taxes, county surcharges, and platform fees vary. Always verify with your local tax authority.
Key Rule Summary
No state STR license. Occupancy tax applies. Generally permissive at state level. Asheville has some permit requirements. Outer Banks and mountain areas are major STR markets with local rules.
Major City Rules
3 cities tracked
Asheville
Moderate
Homestay permit (owner-present) and non-owner permit available, caps in neighborhoods
Charlotte
Host Friendly
No STR-specific permit required
Outer Banks
Host Friendly
County-level rules, very active STR market, generally permissive
Housing Market Data — US Census ACS
ACS 5-Year 2022
4,739,881
Total Housing Units
13.4%
Vacancy Rate
66.2%
Owner-Occupied
33.8%
Renter-Occupied
194,988
Seasonal/Vacation Units
4.1%
Seasonal Unit %
Source: US Census Bureau ACS 5-Year Estimates · Seasonal/vacation units are a proxy for STR-receptive housing stock.