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North Carolina Sublease Agreement

A North Carolina sublease agreement is a rental contract between an individual currently leasing a property (sublessor) and a new tenant (sublessee) who will sublet all or part of the premises. Under a sublet arrangement, the sublessee pays rent to the sublessor, who acts as the landlord for the duration of the original lease.
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Right to Sublet

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.

Short-Term (Lodgings) Tax

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)