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Dare County, NC (Outer Banks): lodging tax and rental rules
Last checked Oct 26, 2026 from official sources. Not tax advice.
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Check my countyReserve a founding place| Lodging tax | 6% Dare County occupancy tax on gross receipts, including private residences and cottages rented to visitors. North Carolina sales tax is separate and is handled by the NC Department of Revenue. |
|---|---|
| Exemptions | A private residence or cottage rented for fewer than 15 days in a calendar year, and stays of 90 or more continuous days with the same person. |
| Does Airbnb or Vrbo collect it? | Airbnb says it collects all locally imposed city and county occupancy taxes in North Carolina. Vrbo lists North Carolina state and local sales tax and city and county occupancy tax. Dare County’s return instructions say booking facilitators report and pay under state law. |
| How often / due | Monthly, due on or before the 20th of the following month, on the county’s return form. |
| Late penalty | Late filing: 5% of the tax for each month or part of a month, up to 25% (minimum $5). Late payment: a further 10%. |
| Registration / permit | An occupancy tax account with the Dare County Tax Department. Towns such as Nags Head run their own rental registration: Confirm with county. |
Related
- Does Airbnb pay my county tourist tax?
- Direct bookings and lodging tax
- Mountain town lodging tax study
Sources
- Dare County Tax Department, Occupancy Tax (checked Oct 26, 2026)
- Dare County occupancy tax return instructions (checked Oct 26, 2026)
- Airbnb Help 2320 (North Carolina) (checked Oct 26, 2026)
- Vrbo Help: lodging taxes U.S. N–Z (checked Oct 26, 2026)
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- We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.
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