Florida remains one of the most lucrative states for short-term rental property owners, thanks to its thriving tourism industry and tax-friendly policies. However, if you’re listing a property for less than six months at a time—on platforms like Airbnb, Vrbo, or independently—you’ll need to navigate a complex tax landscape that involves state, county, and federal obligations.
This guide explains the key taxes, registration steps, and filing responsibilities every Florida short-term rental host must understand to stay compliant and maximize profitability.
What Qualifies as a Short-Term Rental in Florida?
In Florida, any rental of a property for six months or less is classified as a short-term rental and subject to specific taxation. Whether you’re renting a beach condo in Miami, a vacation home in Orlando, or a guesthouse in Tampa, you’re required to collect and remit the appropriate taxes from your guests.
State and Local Taxes for Florida Short-Term Rentals
State Sales Tax – 6%
Florida applies a 6% state sales tax to all short-term rental stays. This tax is charged to the guest and must be collected by the host at the time of booking. Hosts are required to remit this tax to the Florida Department of Revenue using Form DR‑15.
Discretionary Sales Surtax
On top of the state sales tax, most Florida counties levy a discretionary sales surtax, typically ranging from 0.5% to 2.5%. The rate depends on the county in which your property is located and must be added to the rental charge collected from guests. This surtax is also reported and submitted through the same DR‑15 form as the state tax.
Tourist Development Tax (TDT)
Many counties impose an additional Tourist Development Tax (TDT)—often referred to as the “bed tax”—on short-term rentals. This tax can range from 1% to over 6%, depending on the local jurisdiction. Some counties also include supplemental taxes like:
-
- High Tourism Impact Tax
- Professional Sports Franchise Tax
- Convention Development Tax
Depending on your county, this tax is either collected and filed through the Florida Department of Revenue (using Form DR‑15TDT) or handled directly through the county tax collector’s office.
How to Stay Compliant: A Step-by-Step Guide
1. Register Your Property
Before collecting any taxes, you must register your property with both:
-
- The Florida Department of Revenue (for sales tax and surtax)
- Your county’s tax office (for TDT or local lodging taxes)
You’ll receive a certificate of registration and instructions for tax reporting.
2. Determine Your Total Tax Rate
Check your county’s specific tax rate using the Florida lodging tax lookup tool. Your total tax rate will be a combination of the state sales tax, discretionary surtax, and any local lodging taxes.
3. Collect Taxes from Guests
Ensure all applicable taxes are calculated and clearly included in your guest invoices. Most platforms like Airbnb or Vrbo may collect some taxes automatically, but you’re still responsible for making sure the correct rates are applied and the remaining taxes are collected and remitted appropriately.
4. File Tax Returns Timely
Tax returns are generally due monthly or quarterly, even if you have no bookings during a period (this is called a zero-dollar return). Failing to file can lead to penalties and interest.
5. Maintain Accurate Records
Keep detailed records of:
-
- Booking dates
- Rental amounts
- Taxes collected
- Copies of filed tax returns
These will be vital in case of audits and for end-of-year accounting.
Do Florida Short-Term Rentals Owe Income Tax?
Florida does not have a state income tax, but you still need to report your rental income on your federal tax return (IRS Form 1040, Schedule E). Report all types of income related to your rental property, including:
-
- Rent payments
- Advance rent
- Non-refundable deposits
Federal Deductions for Short-Term Rental Owners
As a rental property owner, you may be eligible for several deductions to reduce your taxable income:
-
- Mortgage interest
- Property taxes
- Repairs and maintenance
- Utilities not paid by guests
- Depreciation of the property
- Travel expenses for business purposes
These deductions can provide significant savings when itemized properly.
If you only rent your property for 14 days or less per year and use it personally for more time than it’s rented, you may not need to report the income at all—but you also won’t qualify for deductions.
Avoiding Common Pitfalls
-
- Don’t wait to register. Tax agencies can impose fines for unregistered rental activity.
- Don’t rely solely on platforms like Airbnb. They might not collect all local taxes.
- Don’t ignore zero-dollar filing requirements. Missing deadlines—whether you earned income or not—can result in penalties.
Final Thoughts
Florida’s short-term rental tax system can seem complex, but with the right preparation, you can stay fully compliant and even reduce your tax liability through smart deductions. Register early, keep good records, and stay on top of filing deadlines to ensure a smooth and profitable rental experience.
Whether you’re managing one vacation home or multiple properties, staying informed about your tax responsibilities is the key to running a successful short-term rental business in Florida.
