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Columbia

South Carolina · United States
Pending
Last updated: 2026-08-08  ·  Last verified: 2026-08-08  ·  Region: US

At a Glance — Columbia Airbnb & STR Rules

RuleDetails
Regulatory StatusProposed / pending
Permit / License RequiredYes
Tax RateSC State Sales Tax: 6% of gross rental receipts; additional state accommodations and local taxes apply. Hosts must collect and remit applicable taxes
Minimum StayNo citywide minimum stay specified beyond the STR definition threshold of 30 days.
Permit FeeAnnual STR permit: $100/unit for owner-occupied properties; $250/unit for non-owner-occupied properties; $50 annual application fee. City Business Lic
Occupancy LimitNot specified in available city materials; governed by building code and permit conditions.
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Columbia Airbnb & Vacation Rental Regulation Overview

Columbia Short-Term Rental Regulations Overview

Short-term rental regulations in Columbia, South Carolina are currently under development or pending approval as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are Annual STR permit: $100/unit for owner-occupied properties; $250/unit for non-owner-occupied propert.

Tax Requirements for Airbnb Hosts in Columbia

Short-term rental operators in Columbia should be aware of these tax obligations: SC State Sales Tax: 6% of gross rental receipts; additional state accommodations and local taxes apply. Hosts must collect and remit applicable taxes unless handled by platform..

Hosting Rules and Restrictions in Columbia

Key operational rules for vacation rental hosts in Columbia include: Occupancy limit: Not specified in available city materials; governed by building code and permit conditions.. Minimum stay: No citywide minimum stay specified beyond the STR definition threshold of 30 days..

Zoning and Location Requirements in Columbia

Zoning considerations for short-term rentals in Columbia: STRs (defined as rentals of 30 days or less) are regulated citywide. As of June 17, 2025, a 365-day moratorium (Ordinance 2025-054) prohibits issuance of NEW STR permits in residentially zoned distric. Density rules: Moratorium effectively creates a density freeze in residential zones through approximately June 2026. No explicit percentage cap was identified in the. Insurance: Yes.

Platform Obligations in Columbia

Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Columbia: Platforms such as Airbnb and VRBO may collect and remit state-level taxes; operators are ultimately responsible for compliance with all local tax and permit requirements..

Full Regulatory Details

Regulatory Status
Pending
License / Registration
Yes
Tax Registration
Yes
Permit Fee
Annual STR permit: $100/unit for owner-occupied properties; $250/unit for non-owner-occupied properties; $50 annual application fee. City Business License also required.
Occupancy Limit
Not specified in available city materials; governed by building code and permit conditions.
Tax Rate
SC State Sales Tax: 6% of gross rental receipts; additional state accommodations and local taxes apply. Hosts must collect and remit applicable taxes unless handled by platform.
Zoning Restrictions
STRs (defined as rentals of 30 days or less) are regulated citywide. As of June 17, 2025, a 365-day moratorium (Ordinance 2025-054) prohibits issuance of NEW STR permits in residentially zoned districts. Existing permit holders in residential zones may still renew. STR permits in non-residential/commercial zones are not subject to the moratorium. A local responsible representative within 45 miles of the property must be designated.
Minimum Stay
No citywide minimum stay specified beyond the STR definition threshold of 30 days.
Density Rules
Moratorium effectively creates a density freeze in residential zones through approximately June 2026. No explicit percentage cap was identified in the base ordinance, but the moratorium halts new residential STR permits.
Insurance Required
Yes
Platform Obligations
Platforms such as Airbnb and VRBO may collect and remit state-level taxes; operators are ultimately responsible for compliance with all local tax and permit requirements.
Compliance Notes
Columbia City Council held a work session on March 16, 2026 to discuss proposed amendments to its short-term rental regulations. The original rules were approved approximately 18 months earlier. Specific amendment details are not disclosed in the available source.
Effective Date
TBD — pending final council vote on repeal
Key Notes
['Work session held March 16, 2026 to discuss amendments', 'Original STR rules approved ~18 months prior (September 2024)', 'Specific amendment proposals not detailed in source', 'Status of amendments unknown as of latest report']
Penalties
Not specified
Additional Context
Reported by WIS-TV on February 18, 2026. Columbia was not previously in the tracked jurisdictions list. The council has been working on new STR rules and simultaneously began the repeal process, indicating a transitional regulatory environment.
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Frequently Asked Questions

Is Airbnb legal in Columbia?

Short-term rental regulations in Columbia are currently under development. Rules may change as legislation is finalized. Columbia City Council held a work session on March 16, 2026 to discuss proposed amendments to its short-term rental regulations. The original rules were approved approximately 18 months earlier. Speci

Do you need a permit for Airbnb in Columbia?

Yes. Columbia requires the following for short-term rental operation: Yes.

What taxes apply to short-term rentals in Columbia?

Short-term rental hosts in Columbia are subject to the following tax obligations: SC State Sales Tax: 6% of gross rental receipts; additional state accommodations and local taxes apply. Hosts must collect and remit applicable taxes unless handled by platform..

What are the key STR compliance requirements in Columbia?

['Work session held March 16, 2026 to discuss amendments', 'Original STR rules approved ~18 months prior (September 2024)', 'Specific amendment proposals not detailed in source', 'Status of amendments unknown as of latest report']

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