Home · Landlord-tenant rules · Lodging tax · North Carolina
Statewide lodging tax figures cited to the state revenue department.
Gross receipts from the rental of an accommodation are subject to the general state rate of sales and use tax and to applicable local and transit rates of sales and use tax. An accommodation includes a hotel room, a motel room, a residence, a cottage, or a similar lodging facility.
The same accommodation rental receipts are also subject to any local occupancy tax.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Gross receipts from the rental of an accommodation are subject to the general state rate of sales and use tax and to applicable local and transit rates of sales and use tax. An accommodation includes a hotel room, a motel room, a residence, a cottage, or a similar lodging facility. North Carolina Department of Revenue, Rentals of Accommodations. As of 2026-10-09. |
| Local lodging taxes | The same accommodation rental receipts are also subject to any local occupancy tax. North Carolina Department of Revenue, Rentals of Accommodations. As of 2026-10-09. |
Rates are from the North Carolina revenue department, retrieved 2026-10-09. Primary sources: https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/rentals-accommodations.
Gross receipts from the rental of an accommodation are subject to the general state rate of sales and use tax and to applicable local and transit rates of sales and use tax. An accommodation includes a hotel room, a motel room, a residence, a cottage, or a similar lodging facility. Source: North Carolina Department of Revenue, Rentals of Accommodations, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/rentals-accommodations, as of 2026-10-09.
The same accommodation rental receipts are also subject to any local occupancy tax. Source: North Carolina Department of Revenue, Rentals of Accommodations, https://www.ncdor.gov/taxes-forms/sales-and-use-tax/taxable-items/rentals-accommodations, as of 2026-10-09.
Estimates for planning; not tax/legal advice.