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.

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.