If you rent out residential property in Florida for six months or less at a time, you owe sales tax on rental property in Florida at a state rate of 6 percent, plus a county discretionary surtax and, in most counties, a tourist development tax that together push the total above 13 percent in many places. Long-term residential leases written for more than six months are exempt. Commercial rent has been tax-free since October 1, 2025.
The Six-Month Line Decides Everything
Florida taxes rentals of “living or sleeping accommodations” when the stay is six months or less. That covers houses, condos, apartments, mobile homes, timeshare units, and any other residential space rented on a short-term basis.1Florida Department of Revenue. Sales and Use Tax on Rental of Living or Sleeping Accommodations Cross the six-month line with a proper written lease and the tax goes away.
The exemption for longer leases has two strict requirements: the lease must be in writing, and it must be for a continuous period of more than six months at the same property.2Florida Legislature. Florida Statutes 212.03 – Transient Rentals Tax A verbal agreement doesn’t qualify, even if the tenant actually stays for years. A series of month-to-month renewals doesn’t qualify either, unless the written agreement itself contemplates continuous residence beyond six months. If a tenant signs a seven-month lease but moves out after four months, the exemption was never properly established, and you owe tax on the rent you collected.
There is a second path to the exemption for tenants without a long-term written lease. If someone continuously resides at the same accommodation for more than six months and pays the full sales tax for those first six months, their rent becomes exempt from the seventh month onward, as long as they keep living there without interruption.2Florida Legislature. Florida Statutes 212.03 – Transient Rentals Tax
How Much Tax You Actually Collect
The state rate is 6 percent of the total rental charge. On top of that, nearly every county adds a discretionary sales surtax. For 2026, those surtaxes range from 0.5 percent to 2 percent, with most counties falling between 0.5 percent and 1.5 percent.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
Then there’s the tourist development tax, sometimes called a bed tax or resort tax. Most Florida counties impose one on short-term rentals of six months or less, collected under a separate statute from the sales tax.4FindLaw. Florida Code 125.0104 – Tourist Development Tax Rates run from zero to 7 percent. Five counties (Calhoun, Lafayette, Liberty, Sumter, and Union) impose no tourist development tax at all. Many tourist-heavy counties charge 5 or 6 percent, and Miami Beach tops the list at 7 percent.5Florida Department of Revenue. Local Option Transient Rental Tax Rates
Stacked together, the numbers add up fast. A short-term rental in Orange County (Orlando) carries 6 percent state sales tax, 0.5 percent discretionary surtax, and 6 percent tourist development tax: 12.5 percent of every payment. In Osceola County (Kissimmee), the combined rate hits 13.5 percent. Look up your specific county’s rates on the Florida Department of Revenue’s published tables before setting your prices.
What Counts as Rent
The tax applies to the total rental charge, not just the base nightly or monthly rate. Florida defines “rent” broadly so hosts can’t split payments into pieces to shrink the taxable amount. If a payment is a condition of occupying the property, it’s taxable.
- Mandatory checkout cleaning fees.
- Non-refundable pet fees and any damage deposits kept as fees. Refundable security deposits actually returned to the tenant are not taxable.
- Utility pass-throughs, when you bill the tenant for electricity, water, or internet as part of the rental agreement instead of the tenant opening their own accounts.
- Service charges tied to amenities, resort access, or concierge services the tenant must pay to rent the property.
The test is mandatory versus optional. If a tenant can decline the charge without losing the right to rent, it’s not taxable rent. If they have to pay it to occupy the space, it is.
Other Exemptions
Government agencies renting property are exempt. A nonprofit organization can also claim an exemption if it holds a valid Consumer’s Certificate of Exemption (Form DR-14) issued by the Florida Department of Revenue and is using the property for its authorized tax-exempt purpose.6Legal Information Institute. Fla. Admin. Code Ann. R. 12A-1.038 – Consumer’s Certificate of Exemption The tenant has to give you a copy of the certificate. Without it, collect the tax.
Commercial Rent Is No Longer Taxed
If your rental is a commercial property, none of this applies. Florida repealed the state sales tax on commercial rent effective October 1, 2025. Before that date, landlords leasing office space, retail storefronts, warehouses, and self-storage units collected a state tax (most recently 2 percent) plus any county discretionary surtax. That tax no longer exists for any occupancy period beginning on or after October 1, 2025.7Florida Department of Revenue. Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 Neither you nor your tenant owes state or local sales tax on commercial rent today.
When Airbnb and Vrbo Collect Tax for You
If you list a short-term rental on a marketplace platform, Florida law treats the platform as a “marketplace provider” that must collect and remit certain taxes on your behalf. Under Florida Statute 212.05965, a marketplace provider acting as a dealer must collect the applicable sales tax on transactions it facilitates. Most major platforms collect and remit the 6 percent state sales tax and the county discretionary surtax automatically.
The tourist development tax is trickier. Whether the platform collects it depends on separate agreements between the platform and each county. Some counties have collection agreements with Airbnb or Vrbo; others do not. If your county’s tourist development tax isn’t being collected by the platform, you still owe it. Check the platform’s tax documentation and confirm with your county tax collector. Being surprised by a bill two years later is a common and expensive mistake.
Registering Before You Collect
Before collecting any sales tax on rental income, register as a dealer with the Florida Department of Revenue through its online registration system or by submitting a paper Florida Business Tax Application (Form DR-1).8Florida Department of Revenue. Account Management and Registration The application asks for your business name and address, your activity, and the date the property first became available for rent. If you own rental properties in multiple locations, each location needs its own registration. Collecting tax without registering, or failing to register at all, puts you on the hook for penalties on every dollar you should have collected from day one.
Filing and Paying
Once registered, you file a Sales and Use Tax Return (Form DR-15) and remit the collected tax on the schedule the Department assigns you. New filers are usually monthly, and the frequency can shift to quarterly, semi-annual, or annual once the Department sees how much you collect.9Florida Department of Revenue. Sales and Use Tax Return – DR-15
Returns and payments are due on the 1st of the month following the reporting period and are late after the 20th.10Florida Department of Revenue. Florida Sales and Use Tax A monthly filer who collects tax in January must file and pay by February 1 and faces penalties after February 20. File a return for every reporting period, even one where you collected no tax. Skipping a zero-dollar return still triggers a penalty.
If you paid $5,000 or more in sales and use tax during Florida’s prior fiscal year (July 1 through June 30), you must file and pay electronically for the following calendar year. Electronic filers who pay on time also get a small collection allowance: 2.5 percent on the first $1,200 of tax due, capped at $30 per reporting period per location.11Legal Information Institute. Fla. Admin. Code Ann. R. 12A-1.056 – Tax Due at Time of Sale
What Missing It Costs
Florida charges a 10 percent penalty on any tax not filed or paid on time, with a minimum penalty of $50 even if no tax was due for the period.10Florida Department of Revenue. Florida Sales and Use Tax That minimum catches landlords who assume a zero-tax month means they can skip filing.
Interest accrues on unpaid tax at a floating rate set by the Department. For the first half of 2026, that rate is 11 percent annually.12Florida Department of Revenue. Tax and Interest Rates It starts accruing on the 21st of the month after the tax was due, the same day the return becomes late. If you’re required to file and pay electronically but submit by mail, an additional $10 penalty applies for each failure (one for not filing electronically, one for not paying electronically), stacked on any other penalties.
These add up fast for landlords who didn’t know they owed the tax. A vacation rental owner who collects rent for two years without registering faces back taxes, a 10 percent penalty on every period, and interest running from each missed deadline. The Department of Revenue can generally audit back three years, longer if it finds a substantial understatement.