If you rent out a property short-term in Florida, you owe at least two layers of tax on every booking: a 6% state sales tax and a county tourist development tax that typically runs another 3% to 6%. Depending on the county, Florida Airbnb taxes can total 13% or more of what your guest pays, and the platform doesn’t always collect all of it for you. Federal income tax still applies to the earnings, even though Florida has no state income tax.
The 6% State Sales Tax
Florida Statutes Section 212.03 treats renting any living or sleeping space for six months or less as a taxable activity, at 6% of the total amount charged to the guest. That includes cleaning fees and other mandatory charges, not just the nightly rate. The 6% rate is the same in all 67 counties.1Florida Senate. Florida Statutes 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
Most counties add a discretionary sales surtax on top, ranging from 0.5% to 1.5%, which also applies to transient rental transactions. A few counties don’t levy it. So your baseline state-level tax runs between 6% and 7.5% before any local tourist tax is added.2Florida Department of Revenue. Discretionary Sales Surtax
County Tourist Development Tax
Counties can impose their own local option tax on stays of six months or less. These are commonly called bed taxes or tourist development taxes, and the money funds tourism promotion, convention facilities, and beach maintenance.3Florida Department of Revenue. Florida Department of Revenue – Local Option Taxes – Section: Transient Rental Taxes/Tourist Development Taxes
The maximum authorized rate runs from 3% to 6% depending on county eligibility, and some counties layer on convention development taxes that push the local total higher. The Florida Department of Revenue publishes a current rate chart listing every county so you can confirm your exact rate.4Florida Department of Revenue. Local Option Transient Rental Tax Rates
Some counties have the Department of Revenue administer their tourist development tax; others handle it entirely through their own county tax collector. That split determines where you register, where you file, and who you pay. The rate chart tells you which setup applies to your county.
What Airbnb Actually Collects for You
Under Florida’s marketplace provider law, Airbnb, Vrbo, and similar platforms are classified as dealers and must collect and remit the 6% state sales tax on bookings made through their systems. That part is automatic.5Florida Senate. Florida Code 212.05965 – Taxation of Marketplace Sales
The county tourist development tax is a different story. Whether a platform collects it depends on agreements between that platform and each individual county. Airbnb collects tourist development tax in many Florida counties but not all of them. Vrbo and smaller platforms have their own patchwork of agreements. If your platform doesn’t cover the local tax where your property sits, you have to collect it from guests yourself and remit it to the county.
Check your platform’s tax collection page for your specific county, then verify with the county tax collector’s office. If there’s a gap, you owe that tax whether you collected it from the guest or not. Assuming the platform handles everything is one of the most expensive mistakes hosts make.
Registering to Collect Tax
You need to register with the Florida Department of Revenue before taking your first rental payment. The registration form is the Florida Business Tax Application, Form DR-1, available online or on paper. You’ll provide your Social Security Number or EIN, the property address, your business start date, and a NAICS industry code; short-term vacation rentals fall under NAICS 721199.6Florida Department of Revenue. Florida Business Tax Application
Once registered, you’ll receive a Certificate of Registration and a sales tax account number. If your county administers its own tourist development tax, register separately with the county tax collector. County registration usually requires its own application and may require a local business tax receipt, with costs varying by jurisdiction.7Florida Department of Revenue. Instructions for Completing the Florida Business Tax Application
Filing and Paying
State sales tax is filed through the Department of Revenue’s online e-Services portal using Form DR-15, the Sales and Use Tax Return. Most hosts are assigned monthly filing, though low-volume hosts can qualify for quarterly or semi-annual. File every period, even months with no bookings.
Returns are due on the first of the month after each reporting period and become late after the 20th. A January return is due February 1 and late after February 20. You can pay by ACH debit, credit card, or electronic check.8Florida Department of Revenue. Florida Sales and Use Tax
The local tourist development tax requires a separate filing, either through the county tax collector or through the Department of Revenue if the county routes collection through the state. You report the same gross rental figures on both returns. Local returns generally follow the state schedule, but confirm with your county since some deadlines differ.
File on time and you keep a small collection allowance: 2.5% of the first $1,200 in state sales tax due, capped at $30 per reporting location per period. File late and you lose it.8Florida Department of Revenue. Florida Sales and Use Tax
Penalties for Missing Deadlines
Late filing or late payment triggers a penalty of 10% of the tax owed, minimum $50. If you file late and pay late, Florida charges one 10% penalty rather than stacking them. Interest accrues separately at 1% per month on unpaid tax, starting the 21st day of the month after the reporting period. Keep ignoring the filing and the penalty grows by another 10% for every 30-day period the return remains outstanding, capping at 50% of the unpaid tax.9Florida Senate. Florida Statutes 212.12 – Dealer’s Credit; Penalties; Interest on Delinquent Tax
Watch Your Homestead Exemption
If the rental is also your primary residence, short-term renting can cost you the homestead exemption. Florida law lets you rent your homestead after January 1 and keep the exemption, but only if the property isn’t rented for more than 30 days per calendar year in two consecutive years. Cross that threshold two years running and the property appraiser can strip the exemption, often adding thousands of dollars to your annual property tax bill.10Florida Department of Revenue. Can I Rent My Home to a Tenant and Keep the Homestead Exemption?
If you plan to rent your primary home on Airbnb for more than 30 days a year, talk to your county property appraiser before your second year begins.
Federal Income Tax
Florida has no state income tax, but federal income tax still applies. Report short-term rental income and expenses on Schedule E of Form 1040. Deductible expenses include mortgage interest, property taxes, insurance, cleaning costs, platform fees, repairs, and depreciation.11Internal Revenue Service. Renting Residential and Vacation Property
The 14-Day Rule
If you use the property as a personal residence and rent it for fewer than 15 days during the year, you don’t report the rental income and you can’t deduct rental expenses. The activity is invisible to the IRS. Hit day 15 and all rental income for the year becomes reportable.11Internal Revenue Service. Renting Residential and Vacation Property
Self-Employment Tax Risk
Ordinary rental income is not subject to self-employment tax. But if you provide “substantial services” beyond what’s typical for renting a space, the IRS may reclassify the income as business income subject to the 15.3% self-employment tax. Daily housekeeping, linens and toiletries, beach equipment, and similar hotel-style amenities can trigger reclassification. Handing over keys and providing Wi-Fi generally doesn’t cross the line, but the more your operation looks like a hotel, the greater the risk.