Right to Sublet
North Carolina law doesn’t specifically allow or ban subletting. Whether a tenant can sublet depends on the lease, which often requires the landlord’s approval. Tenants should check their North Carolina sublease agreement template lease before subletting. If subletting is not allowed, you will need to get written permission from your landlord with the Landlord Consent Form.
Short-Term Lodgings Tax
In North Carolina, a short-term rental (STR) is a stay of less than 90 days. Rentals are taxed unless the property is rented for fewer than 15 days per year.
STR taxes include the following:
- 4.75% state sales tax
- Local sales tax (varies by location)
- Local occupancy tax (varies by location)
Sample North Carolina Sublease Agreement
North-Carolina-Sublease-Agreement-Template