Right to Sublet
Without the landlord’s written consent, a sublease agreement in South Carolina has no legal force or effect.[1] Tenants interested in subletting should read their lease carefully. If it does not explicitly grant permission to sublet, it will be necessary to obtain the landlord’s permission in writing.
When a landlord’s permission to sublet is required, consider using a Landlord Consent Form.
Short-Term (Lodgings) Tax
For state tax purposes, a short-term rental in South Carolina is defined as one with a duration of fewer than 90 days.[2] Short-term rentals are subject to state and local taxes, the total of which varies by location.
South Carolina short-term rental taxes:[3]
- 5% state sales tax
- 2% state accommodations tax
- Any applicable local sales and use tax
- Any applicable local accommodations tax (3% max)[4]
State accommodations taxes do not apply to facilities consisting of less than six sleeping rooms that is also the owner’s primary place of residence.