North Carolina sales tax varies by county.  Macon County sales tax is 6.75% – the most common rate found throughout the State. You will find sales taxes higher in those counties that have enacted a local option sales tax.
Occupancy (Room) Tax rates vary by county and sometimes within counties.  The tax applies to all short term rentals.  Macon County’s Occupancy Tax rate is 3%, which applies countywide and in the Town of Highlands.  The Town of Franklin, however, has adopted an additional 3% for a total Occupancy Tax rate of 6% – the maximum presently allowed in the State of North Carolina.


The North Carolina individual income tax rate is presently 5.75%.  For additional information contact the North Carolina Department of Revenue at (828) 667-0597 or visit You may also write to the NC Department of Revenue, 119 Tunnel Road, Asheville, NC 28805 or consult with your personal tax advisor.


Macon County Property Tax is currently .349 per hundred valuation. In addition to the County rate, the Town of Highlands Property Tax rate is currently .164 per hundred.  The Town of Franklin’s is .28 per 100.  For additional tax information contact:
Macon County Tax Office (828) 349-2163

Town of Highlands (828) 526-2118

Town of Franklin   (828) 524-2516
The above information is subject to change.  We recommend you contact the appropriate tax office for the latest tax rates and tax related information.