Highlands is an incorporated town in Macon County in the U.S. state of North Carolina. Located on a plateau in the southern Appalachian Mountains, within the Nantahala National Forest, it lies mostly in southeastern Macon County and slightly in southwestern Jackson County, in the Highlands and Cashiers Townships, respectively. The permanent population was 924 at the 2010 census. The population can swell up to 20,000 during spring to fall.