North Carolina law does not explicitly grant tenants a right to sublet, nor does it prohibit or regulate the practice. A renter’s ability to sublet will depend on the language contained in their lease. Typically, a lease will require the landlord’s consent as a condition to subleasing. Tenants should read their lease carefully before subletting a rented property.

When seeking permission to sublet, consider using a Landlord Consent Form.

The North Carolina Vacation Rental Act defines a short-term rental (STR) or “vacation rental” as one that has a duration of fewer than 90 days.^[1] Sales and use tax must be paid on gross receipts derived from the rental of a private residence unless the residence is rented for fewer than 15 days in a calendar year.^[2]

North Carolina short-term rental taxes:

• 4.75% state sales/use tax^[3]
• County and city sales/use tax (varies by location)
• County, city, or special jurisdiction occupancy tax (varies by location)