Nags Head, North Carolina

Short-term rentals are permitted in Nags Head, and the rules are light. The Town allows residential rentals of fewer than 30 days in every zoning district with no density caps. There is no maximum number of nights per year, and whole-house rentals do not require owner occupancy or primary residence status. Operators must complete an annual Short-Term Rental Registration with the Town of Nags Head Planning and Development Department. The fee is $25 per rental, and registration renews each year before September 1. Properties managed by a licensed North Carolina real estate broker are exempt from registration, as are hotels, motels and rentals to people with no other primary residence. Hosts must carry appropriate liability insurance, follow the safety provisions of the North Carolina Vacation Rental Act, and register for and remit taxes. Dare County charges a 6% occupancy tax, and combined with North Carolina sales tax the total lodging tax is roughly 12.75%. The occupancy tax does not apply to residences rented fewer than 15 days per year or to stays of 90 or more continuous days. Whole-house rentals need no parking beyond what the dwelling already requires. Partial-house rentals are limited to a resident-occupied home renting up to two guest rooms, need one additional parking space, and renting more than two bedrooms can count as a bed and breakfast requiring a conditional use permit. Enforcement is rated minimal and is administrative and registration based. The registration program has been in place since 2019, and no major recent tightening was identified. Confirm current requirements with the Town before buying.