The short answer
Generally yes, outside strict towns
Outside town limits, Plotnomics found no county ban on short-term rentals: register for occupancy tax and check HOA covenants.
- Property tax
- 0.62%
- of market value a year
- Occupancy tax
- 4%
- paid by guests
- Towns covered
- 2
- Waynesville, Maggie Valley
Outside town limits
Outside town limits short-term rentals are generally allowed with county occupancy tax registration.
Town by town
Town limits matter more than the mailing address: many lots with a town address are actually in the county.
Waynesville
Permit and rulesWaynesville has been drafting a short-term rental ordinance (permits, parking and occupancy limits, and possibly limits on whole-home rentals in some zones). Check with Waynesville Development Services, (828) 456-8647.
Maggie Valley
AllowedNo separate town permit found; county rules and occupancy tax apply.
Taxes
Property tax (about 0.62% a year)
County rate 55¢ per $100 (2025-26) plus a typical fire district (about 7¢). Towns add their own rate.
Occupancy tax (4%)
4% county occupancy tax (a rise to 6% has been proposed); register annually with the county Finance Office. Plus NC sales tax on rentals (4.75% state + local, about 6.75% total).
Check before you buy land here
- Zoning and the short-term rental rules for the exact parcel (town limits matter more than the mailing address).
- HOA covenants and deed restrictions: they can ban rentals even where the county allows them.
- Septic: a county soil evaluation and improvement permit for the bedrooms you plan.
- Year-round legal road access, and a recorded easement if it isn't on a state road.
- Slope: steep lots can add $50k–150k in site work, driveway and foundation.
- Well depth and power: ask neighbours and the electric co-op what it cost them.
Researched October 2026. Rules change often and this isn't legal advice: confirm with Haywood County and the town before you buy.