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South Carolina lodging tax rate

Statewide lodging tax figures cited to the state revenue department.

Accommodations rented to guests for less than 90 consecutive days are subject to 5% sales tax and 2% accommodations tax, plus any local sales and use tax the Department of Revenue collects.

Local governments can charge up to an additional 3% in accommodations tax. Many local accommodations taxes are not administered by the Department of Revenue.

RuleRule text
Statewide lodging taxAccommodations rented to guests for less than 90 consecutive days are subject to 5% sales tax and 2% accommodations tax, plus any local sales and use tax the Department of Revenue collects. South Carolina Department of Revenue, Accommodations Tax. As of 2026-10-09.
Local lodging taxesLocal governments can charge up to an additional 3% in accommodations tax. Many local accommodations taxes are not administered by the Department of Revenue. South Carolina Department of Revenue, Accommodations Tax. As of 2026-10-09.

Rates are from the South Carolina revenue department, retrieved 2026-10-09. Primary sources: https://www.dor.sc.gov/sales-use-tax-index/accommodations.

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Questions

What is the statewide lodging tax in South Carolina?

Accommodations rented to guests for less than 90 consecutive days are subject to 5% sales tax and 2% accommodations tax, plus any local sales and use tax the Department of Revenue collects. Source: South Carolina Department of Revenue, Accommodations Tax, https://www.dor.sc.gov/sales-use-tax-index/accommodations, as of 2026-10-09.

Do local lodging taxes apply in South Carolina?

Local governments can charge up to an additional 3% in accommodations tax. Many local accommodations taxes are not administered by the Department of Revenue. Source: South Carolina Department of Revenue, Accommodations Tax, https://www.dor.sc.gov/sales-use-tax-index/accommodations, as of 2026-10-09.

Estimates for planning; not tax/legal advice.