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Charleston, Folly Beach and Isle of Palms, SC: lodging tax and rental rules

Last checked Oct 26, 2026 from official sources. Not tax advice.

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Lodging taxCharleston County 2% accommodations fee (stays of 29 nights or fewer). City of Charleston 2% local accommodations tax. Folly Beach: 1% municipal accommodations fee plus 1% beach preservation fee. Isle of Palms: 1% local accommodations tax plus 1% beach preservation fee. Plus South Carolina state sales and accommodations taxes.
Does Airbnb or Vrbo collect it?Airbnb lists every tax above. Vrbo lists South Carolina local accommodations taxes statewide; whether that includes each town’s beach preservation fee: confirm with the town.
What you still doDirect bookings are yours. City and town short-term rental permits: confirm with your city (Charleston, Folly Beach and Isle of Palms each run their own).

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