Rental Rules by City / North Carolina / Surf City

    Surf City short-term rental rules & tax calculator

    Pender/Onslow County, North Carolina · Verified against official sources Oct 24, 2026

    📋 The Basics

    Can I rent my place short-term here?
    Yes, with a license or tax registration
    Do I need a permit?
    Yes; no town STR permit found.
    What taxes do I pay?
    Total about 12.75%. Check your Airbnb payout report to see which ones Airbnb collects; you pay the rest yourself.

    Your 3 steps to be legal

    1. Confirm Pender vs Onslow side.
    2. Register for town occupancy tax.
    3. File by the 15th.

    ⚠️ Biggest risk: Paying the wrong county.

    Words confusing? See the glossary. Details and official sources are below.

    Tax calculator

    Rates used: NC state sales tax 4.75% + Pender County local sales tax 2% + Surf City occupancy tax 3% + Pender County occupancy tax 3% = 12.75%. Mandatory cleaning fees are included in the taxable total. 6% in the Pender County part (both paid to the town). Onslow County part: town 3% + Onslow 3% paid to the county: verify. Sales tax 6.75% (NC 4.75% + Pender 2%) per NCDOR. Onslow County part: sales tax 7%.

    What Airbnb collects: Verify in payouts which taxes your platform remits.

    This is the general rule for Surf City. Does your address qualify?

    The free info covers the city as a whole. Your property can still be different: zoning can change from one street to the next, and an HOA or condo ban can stop rentals even where the city allows them.

    Your $49 Compliance Check looks at your exact property:

    🔎 How we check: official city, county and state sources, a last-verified date on every page, and nothing guessed. Learn more

    Check my address: $49

    🔔 Stay notified: $4.99/month

    Rules don't change every week, but they do change, and nobody emails you when they do. We'll alert you when city rules, tourist taxes, HOA-related laws, or Airbnb/Vrbo policies change in Surf City. Cancel anytime.

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    Why use this instead of a web search?

    Instead of scattered, sometimes outdated pages, you get the city, county and state rules on one page, with official sources linked, a last-checked date, and unconfirmed items marked "verify" instead of guessed. How we verify →

    Advanced details (laws, fees, sources)

    Rules

    PermitNo town STR permit found; annual town business registration (July-June) applies to businesses: verify.
    TaxTown room occupancy return due within 15 days after each month.

    Items marked "Verify with the city" could not be confirmed from an official source; call the office listed before relying on them.

    Sources

    Free tools

    Free "Is my rental legal?" checklist · Free tourist tax calculator

    Rules can change

    Surf City's rules, its tax rates and platform policies can change through a council vote, a new state law or a court ruling, often with little notice to hosts. We re-check this page monthly; subscribers get notified. Stay Compliant for $4.99/mo.

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    Not legal or tax advice. Last verified Oct 24, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.