What is the TOT tax rate in Currituck County?

**6% TOT** is the current transient occupancy tax rate for short-term rentals in Currituck County. Hosts are responsible for collecting this tax from guests and remitting it to the County Finance Department. Note that Airbnb and VRBO may automatically collect a portion of this tax in certain jurisdictions. (57 words)

How much does an STR permit cost in Currituck County?

**No** local permit required, but you must collect 6% TOT and remit to the county. While there is no specific fee for a short-term rental permit, you must register with the Currituck County Finance Department to ensure compliance with occupancy tax regulations. Always check with the county for the most up-to-date information. (57 words)

Currituck County

Q: Do I need a permit for short-term rentals in Currituck County?

**No**, there is currently no local STR-specific license required in Currituck County, though state and county regulations may still apply. Hosts must register with the County Finance Department for occupancy tax collection. Always check with the Currituck County zoning office before operating a short-term rental. (54 words)

Q: Are short-term rentals allowed in Currituck County?

**Yes**, short-term rentals are permitted in most residential zones within unincorporated Currituck County, including Corolla. You need to register with the County Finance Department for occupancy tax collection, even though there is no formal 'STR Permit' or licensing process. Always verify zoning regulations before operating a rental. (55 words)

Permissive

STRs Allowed

North CarolinaLast updated: February 14, 2026

Gold Standard Verification

100%

Forensically verified with 3+ official sources

Verified: Jan 30, 2026

3 Official Sources

Summary

Short-term rentals in unincorporated Currituck County (including Corolla) are permitted in most residential zones. There is no formal 'STR Permit' fee or licensing process due to North Carolina state preemption, but hosts must register with the County Finance Department for occupancy tax collection.

Restriction Level

✅

Permissive

Score: 0 (restrictive)

Why this classification:

•No night cap
•No primary residence requirement

In Plain English

To host an Airbnb in unincorporated Currituck County (like the Outer Banks/Corolla area), you don't need a special zoning permit or license, but you MUST register your property with the County Finance Department. You are required to collect and remit a 6% occupancy tax (on top of the state sales tax). Even if Airbnb collects the tax for you, the county requires you to file a 'zero-dollar' report every month to stay in compliance. Make sure your home meets standard North Carolina fire and safety codes for rental properties.

At a Glance

Permit Required

Yes

Night Limit

None

Primary Residence

Not Required

Total Tax Rate

0.1%

Permit Fee

Processing Time

1-2 weeks

6 Things Hosts Often Miss

1.VERIFY JURISDICTION: These rules apply only to unincorporated areas. If you are inside the town limits of Southern Shores or Duck, different rules apply.
2.MONTHLY FILING: You must file a tax report every single month by the 20th, even if you had zero bookings.
3.STATE PREEMPTION: NC law prevents the county from requiring a 'permit' to operate, but they still require 'registration' for tax purposes.
4.90-DAY RULE: Occupancy tax applies to all rentals shorter than 90 days, which is longer than the typical 30-day threshold in other states.
5.TRASH/PARKING: Corolla has very strict local parking and trash ordinances that are enforced via the Sheriff's office rather than a permit system.
6.PLATFORM REMITTANCE: While platforms like Airbnb collect tax, you are still legally responsible for ensuring the county receives its 6%.

Regulation Details

Eligibility(7)

•Currituck County allows STRs in the following property types: Single-family dwellings, Townhomes, Condominiums.
•Currituck County: Your HOA can prohibit short-term rentals even if the city allows them. Check your CC&Rs before applying.
•Currituck County: You can have a co-host or property manager help manage your listing.

Requirements(10)

•Currituck County STR warning: 90-DAY RULE: Occupancy tax applies to all rentals shorter than 90 days, which is longer than the typical 30-day threshold in other states.
•Currituck County does not require liability insurance for STR hosts, but it is strongly recommended.

Application Process(6)

•Currituck County STR permit - Step 1: Obtain NC Sales Tax ID. Register with the NC Department of Revenue to obtain a Certificate of Registration. Time: 1 day.

Taxes(6)

•Currituck County charges a Occupancy Tax of 6%. Platforms like Airbnb collect and remit this tax.
•North Carolina has a state sales tax of 6.75% that applies to STR rentals.
•Currituck County: PLATFORM REMITTANCE: While platforms like Airbnb collect tax, you are still legally responsible for ensuring the county receives its 6%.

Limits & Restrictions(1)

•Currituck County: VERIFY JURISDICTION: These rules apply only to unincorporated areas. If you are inside the town limits of Southern Shores or Duck, different rules apply.

Safety Requirements(1)

•Currituck County requires: smoke detectors, CO detectors, fire extinguisher.

Penalties(1)

•Currituck County enforces penalties: First offense: $50 penalty for late filing. Maximum fine: 25% of total tax due.

Exemptions(3)

•Currituck County exempts the following from STR regulations: long-term rentals 30+ days (county).
•Currituck County: Rentals of 30+ days are generally NOT considered short-term rentals and may be exempt from STR regulations (but may have other requirements).

Disclaimer

Regulatory information is AI-researched for educational purposes. Details may be outdated or incomplete. Always verify requirements directly with your city/county planning department before operating a short-term rental.

Other North Carolina Markets

Cary

North Carolina

Permissive

Cary does not have a dedicated short-term rental ordinance and does not require a specific STR permit or city-level registration. Hosts must comply with general town ordinances regarding noise, parking, and minimum housing standards. A 6% Room Occupancy Tax is collected by Wake County, which is typically handled automatically by major platforms like Airbnb.

0.1% total tax

Hyde County

North Carolina

Permissive

Hyde County does not currently have a dedicated short-term rental ordinance or registration requirement for unincorporated areas, including Ocracoke Island. However, all hosts are required to remit a 5% Occupancy Tax to the county finance department on a monthly basis.

0.1% total tax

Wilmington

North Carolina

Permissive

Following a 2022 North Carolina Court of Appeals ruling, Wilmington no longer requires short-term rental registration or limits the number/density of rentals. Hosts must still comply with zoning standards, parking requirements, and collect a total of 13% in taxes (6% Room Occupancy Tax + 7% State Sales Tax).

0.1% total tax

Cullowhee

North Carolina

Moderate

Short-term rentals in Cullowhee are permitted and regulated by Jackson County, primarily requiring registration for occupancy tax collection.

Permit required

0.1% total tax

Currituck County

Gold Standard Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

6 Things Hosts Often Miss

Create a free account

Regulation Details

Eligibility(7)

Requirements(10)

Application Process(6)

Taxes(6)

Limits & Restrictions(1)

Safety Requirements(1)

Penalties(1)

Exemptions(3)

Create a free account

Frequently Asked Questions

Related Content

Other North Carolina Markets

Cary

Hyde County

Wilmington

Cullowhee

Currituck County

Gold Standard Verification

Summary

Restriction Level

Why this classification:

In Plain English

At a Glance

6 Things Hosts Often Miss

Frequently Asked Questions

1Do I need a permit for short-term rentals in Currituck County?

2What is the TOT tax rate in Currituck County?

3Are short-term rentals allowed in Currituck County?

4How much does an STR permit cost in Currituck County?

Related Content

Other North Carolina Markets

Cary

Hyde County

Wilmington

Cullowhee