Myrtle Beach STR Tax Guide: What Airbnb Hosts Need to Know in 2026

STR hosts in Myrtle Beach navigate South Carolina's 7% accommodations tax plus Horry County and city taxes in one of the most active and host-friendly beach STR markets on the East Coast. Here's everything you need to know about Myrtle Beach taxes, regulations, and beach property write-offs for 2026.

Local STR Regulations in Myrtle Beach

Myrtle Beach is one of the most accessible STR markets in South Carolina for hosts. Unlike many coastal cities that have implemented aggressive permit caps or owner-occupancy requirements, the Myrtle Beach area (City of Myrtle Beach, Horry County, and surrounding municipalities like North Myrtle Beach and Surfside Beach) has maintained a relatively host-friendly regulatory environment that accommodates the region's large and established vacation rental industry.

That said, hosts must comply with local business licensing requirements, maintain their South Carolina accommodations tax registrations, and adhere to applicable building codes and occupancy limits. The City of Myrtle Beach requires a business license for rental activity. Hosts operating in North Myrtle Beach or Horry County unincorporated areas should verify local licensing requirements with the specific municipality or county.

Myrtle Beach Occupancy Tax and Sales Tax Requirements

South Carolina's marketplace facilitator law requires Airbnb to collect and remit the state accommodations tax. Airbnb also handles some local taxes in the Myrtle Beach area. Even so, maintain your own SC DOR accommodations tax registration, as the registration itself is a legal requirement separate from who handles remittance.

Key Deductions for Beach Rental Hosts

Myrtle Beach properties carry a standard set of beach market expenses that generate solid federal deductions. The key is tracking every expense consistently throughout the year so nothing is missed at tax time.

Hurricane and Windstorm Insurance

South Carolina's Grand Strand coast is in the Atlantic hurricane belt. Hurricane and windstorm insurance premiums—which can run $2,000–$6,000+/year for oceanfront properties—are fully deductible as business insurance expenses.

Property Management and Condo Fees

Many Myrtle Beach hosts use professional management companies, particularly for properties that are rented by condo-hotel programs or full-service management. Fees of 25–35% of gross revenue are standard in this market. If your condo has mandatory HOA fees and the building is used primarily for rental, those fees are deductible proportional to rental use.

Myrtle Beach-Specific Expenses You Can Deduct

• Beach gear and supplies: Chairs, umbrellas, boogie boards, and coolers provided to guests are deductible supply expenses.
• Saltwater corrosion maintenance: HVAC, appliances, and exterior fixtures deteriorate faster in salt air. Repair and replacement costs proportional to rental use are deductible.
• Golf course proximity marketing: Myrtle Beach has 80+ golf courses. Welcome guides featuring golf recommendations, scorecards, and discount vouchers are deductible guest amenity expenses.
• High-season cleaning frequency: Peak summer months require daily or every-other-day turnovers at some properties. All cleaning costs are deductible—see our cleaning deduction guide.
• Platform fees: Airbnb and VRBO host fees are fully deductible business expenses.
• Pool maintenance (where applicable): Condos with shared pools generally have this covered in HOA fees. Properties with private pools can deduct all pool maintenance costs.
• Flood insurance: Myrtle Beach's coastal location puts many properties in FEMA flood zones requiring flood insurance. Premiums are deductible business expenses.

Myrtle Beach Market Overview

Myrtle Beach is one of the most visited beach destinations in the Eastern United States, drawing approximately 20 million visitors annually. The STR market is large, competitive, and driven primarily by family beach vacations and golf tourism.

Average Daily Rate (ADR): Myrtle Beach STRs average $120–$180/night across the market, with oceanfront condos and larger homes commanding $200–$350+/night during peak summer. Properties directly on the beach consistently outperform inland units.

Seasonality: Peak season runs June–August (summer family vacations) with spring and fall shoulder seasons driven by golf tourism. Winter is slowest but not dead, particularly in the golf market. Spring break (March–April) provides a secondary revenue spike.

Occupancy rates: Well-managed Myrtle Beach STRs achieve 55–65% annual occupancy, with peak summer months hitting 85–95%. The large supply of available units creates competition, making professional photography, active pricing management, and quality amenities essential for above-average performance.

How DeductFlow Helps Myrtle Beach STR Hosts

Myrtle Beach hosts managing high-volume seasonal rentals benefit from automated expense tracking and income categorization. DeductFlow connects to Airbnb and VRBO, categorizes your beach property expenses, and prepares everything your CPA needs to maximize your deductions.

For the full South Carolina STR picture, see our Charleston STR tax guide and Hilton Head STR tax guide.

Disclaimer

This article is for informational purposes and does not constitute tax, legal, or financial advice. Always consult a qualified CPA or tax professional. Verify current rates and requirements with the South Carolina Department of Revenue, Horry County, and City of Myrtle Beach before filing.