Florida Tourist Tax on Vacation Rentals: County Rates and Filing
The Florida tourist tax on vacation rentals is a group of local taxes, led by the county tourist development tax. It applies to stays of six months or less and sits on top of the 6% state sales tax. Any county discretionary sales surtax is added too. County tourist tax rates range from 0% to 6%, with 7% in Miami Beach.
This guide explains what the tax covers, how to register, and where each part of the tax is paid. It uses county rates from the Florida Department of Revenue chart revised in October 2026. It does not cover the separate state vacation rental license. Rates change, so confirm the current rate with your county before you set prices.
Key Takeaways
Florida's 6% state sales tax, plus any discretionary sales surtax, applies to vacation rentals of six months or less, under Department of Revenue rules.
County tourist development taxes add 0% to 6% on top, and Miami Beach charges 7%, according to the October 2026 Department of Revenue rate chart.
Broward, Hillsborough, Orange and Pinellas counties each list a 6% local transient rental tax, and all four collect it directly at the county level.
Sales tax and surtax on Florida transient rentals always go to the Department of Revenue, even when the county collects its own tourist tax.
Florida owners should register with the state and county, then use ChargeAutomation for tax line items, itemized receipts and reporting exports on direct bookings.
What Is the Florida Tourist Tax on Vacation Rentals?
Florida's tourist development tax is a local tax on short stays, added to the state sales tax. Florida counties and some cities may tax rentals of six months or less. These local option taxes include the tourist development tax, convention development tax, tourist impact tax and municipal resort tax. Together, they are often called the tourist tax in Florida.
The Florida hotel room tax rules cover more than hotels. The Department of Revenue lists condo units, single-family homes, apartments, beach houses and RV park sites. The state sales tax is 6%, plus any discretionary sales surtax set by the county. The local tourist tax is added on top of both.
Rates vary by county, and a few vary by area. The October 2026 state chart lists 6% in Broward, Hillsborough, Orange and Pinellas. Bradford lists 4%, while Calhoun, Lafayette, Liberty, Sumter and Union list 0%. In Miami-Dade, the rate is 6% in most areas, 7% in Miami Beach, and 4% in Surfside and Bal Harbour.
Under the state sales tax rules, some stays are exempt. A bona fide written lease for more than six months is exempt from the start. A guest who stays longer than six months pays tax for the first six months, then nothing from the seventh month. Full-time students and active-duty military on official orders can also qualify.
Local tourist tax rates listed for some Florida counties and cities include:
Broward County tourist tax: 6%, paid to the county
Hillsborough County tourist development tax: 6%, paid to the county
Orange County: 6%, paid to the county
Pinellas County: 6%, paid to the county
Miami Beach: 7%
Bradford County: 4%, paid to the Department of Revenue
Calhoun County: 0%
How to Collect and Remit the Florida Tourist Tax and Sales Tax
Owners must register with the Florida Department of Revenue to collect sales tax on transient rentals. Each rental location must be registered separately. Property managers who collect rent for owners must register too. Agents with many units can use Form DR-1C, the collective registration form.
Where the Florida tourist development tax is paid depends on the county. Most counties collect their own tourist tax, so owners file with the county as well. In counties marked DOR on the state chart, the local tax is filed with the state sales tax. Either way, sales tax and surtax on rentals always go to the Department of Revenue.
State returns use Form DR-15, with transient rentals reported on Line D. Returns are due on the 1st and late after the 20th of the next month. Owners must file even when no tax is due. Filing and paying online on time earns a collection allowance of 2.5% of the first $1,200 of tax, up to $30.
Airbnb collects much of this tax on its own bookings. Its Florida help page lists the 6% state tax, the county surtax and tourist taxes in many counties, including Broward and Hillsborough. Airbnb says hosts remain responsible for all other tax duties. Direct bookings and other channels may still need the owner to collect and file.
Florida vacation rental owners should track these items for each property:
State sales tax registration for each rental location
County tourist tax registration, where the county collects it
Form DR-15 with transient rentals on Line D
The discretionary sales surtax for the county
Bookings where Airbnb collected the tax
Direct bookings where the owner collects the tax
Exempt stays longer than six months
How ChargeAutomation Supports Florida Vacation Rental Owners
Registering for and paying the tourist tax is handled directly with the Florida Department of Revenue and your county. ChargeAutomation is not part of that process and does not file returns. Once a rental is registered and taking bookings, though, owners still need clear tax charges and good records.
On direct bookings, ChargeAutomation can show Florida hotel taxes, such as tourist tax and sales tax, as line items on the guest payment. Automatic receipts and invoices support custom line items and tax handling. Reports with XLSX and CSV export let owners pull booking and payment data for each state and county return.
ChargeAutomation also helps protect income from fraud. Direct guests can verify ID with a live selfie through Stripe Identity. Payments use 3D Secure, and digital rental agreements add e-signatures for chargeback defense. On Airbnb bookings, Airbnb collects payment and verifies guests, so owners follow Airbnb's rules there.
ChargeAutomation connects with 50+ PMS platforms, including Escapia, Streamline, Track and OwnerRez. Start for free at chargeautomation.com.
Florida vacation rental owners use these ChargeAutomation features once a rental is running:
Tourist tax and sales tax shown as line items on direct bookings
Itemized receipts and invoices with tax handling
Booking and payment reports with XLSX and CSV export
Guest ID checks with a live selfie through Stripe Identity
Digital rental agreements with e-signatures
Chargeback and fraud protection with 3D Secure
Security deposit holds where the booking channel allows them
Frequently Asked Questions
What is tourist tax in Florida?
It is a local tax on rentals of six months or less, mainly the county tourist development tax. It is added to the 6% state sales tax and any county surtax. County rates on the October 2026 state chart run from 0% to 6%, and 7% in Miami Beach.
Who pays the Florida tourist tax on rentals?
The owner or agent collects it from the guest with the rent and sends it to the county or the state. Anyone who receives rent for transient rentals must register with the Department of Revenue. In counties that collect their own tax, owners also file with the county.
What is the Broward tourist tax rate?
Broward County lists a 6% local transient rental tax on the state chart. Broward collects it directly, so owners pay it to the county. The 6% state sales tax and any surtax go to the Department of Revenue.
What is the Florida hotel tax rate for vacation rentals?
The total is the 6% state sales tax, plus any county surtax, plus the local tourist tax. Airbnb lists county surtaxes of 0.5% to 1.5% and many county tourist taxes of 5% or 6%. Check your county's current rates before setting prices.
Does Airbnb collect the tourist development tax in Florida?
Yes, in many counties. Airbnb's Florida help page lists the 6% state tax, the county surtax and county tourist taxes such as Broward and Hillsborough at 6%. Hosts remain responsible for any tax Airbnb does not collect, and for direct bookings.
