Florida Airbnb taxes come in three layers: a 6% state sales tax, a county discretionary surtax of 0.5% to 1.5% in most counties, and a county tourist development tax that can run another 3% to 6% or more. Combined, guests can pay 13% or higher on the total amount you charge, including cleaning fees. Airbnb collects the 6% state tax automatically, but whether it collects the county tourist tax depends on your specific county, and any gap is your problem to close.
The 6% State Sales Tax
Florida Statutes Section 212.03 treats renting living or sleeping space for six months or less as a taxable transient rental. The rate is 6% of the total rental charge, including cleaning fees and other mandatory charges, and it applies the same way in all 67 counties.1Florida Senate. Florida Statutes 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions
Most counties add a discretionary sales surtax of 0.5% to 1.5% on top of the state rate. A few counties don’t impose it. So the baseline state-level tax on your booking runs from 6% to 7.5% before any tourist tax enters the picture.2Florida Department of Revenue. Discretionary Sales Surtax
County Tourist Development Tax
Florida law lets counties impose their own transient rental tax on stays of six months or less, commonly called a bed tax or tourist development tax. The revenue 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 authorized rate ranges from 3% to 6% depending on the county’s eligibility, and some counties layer additional levies like convention development taxes that push the effective local rate higher. The Florida Department of Revenue publishes a current rate chart for every county.4Florida Department of Revenue. Local Option Transient Rental Tax Rates
One structural detail matters here. Some counties have the Department of Revenue administer their tourist tax; others run collection entirely through their own county tax collector. That difference decides where you register, where you file, and who you pay. The state’s rate chart shows which counties route through the state and which are self-administered.
What Airbnb Collects and What You Still Owe
Under Florida’s marketplace provider law, Airbnb and Vrbo are classified as dealers and must collect and remit the 6% state sales tax on bookings made through their platforms. That piece is automatic.5Florida Senate. Florida Code 212.05965 – Taxation of Marketplace Sales
The county tourist development tax is different. Whether a platform collects it depends on separate agreements with each individual county. Airbnb collects tourist tax in many Florida counties, but not all of them, and Vrbo has its own patchwork. If your platform doesn’t collect the local tax for your county, you’re personally responsible for collecting it from guests and remitting it yourself. If you don’t collect it, you still owe it.
Check your platform’s tax collection page for your specific county and verify with the county tax collector’s office. Assuming the platform handles everything is the most expensive mistake Florida hosts make.
Registering to Collect Florida Rental Taxes
Register with the Florida Department of Revenue before you accept your first payment. The form is the Florida Business Tax Application (Form DR-1), filed online or on paper, and you’ll need your Tax ID, business details, the property address, and a start date for rental activity. Short-term vacation rentals use NAICS code 721199.6Florida Department of Revenue. Florida Business Tax Application
After registration, you’ll receive a Certificate of Registration and a sales tax account number. If your county administers its own tourist tax, register separately with the county tax collector. That local registration usually has its own application and may require a local business tax receipt, with fees that vary by jurisdiction.7Florida Department of Revenue. Instructions for Completing the Florida Business Tax Application
Filing, Deadlines, and Penalties
State sales tax is filed and paid through the Department of Revenue’s e-Services portal using the Sales and Use Tax Return (Form DR-15). Most hosts are assigned monthly filing, though lower-volume operators may qualify for quarterly or semi-annual. File a return for every period even if nobody stayed at the property.
Returns are due on the first day of the month after the reporting period and become late after the 20th. A January return is due February 1 and late after February 20. Payment options include ACH debit, credit card, and electronic check.8Florida Department of Revenue. Florida Sales and Use Tax
The local tourist tax is a separate filing, either through the county tax collector’s portal or through the Department of Revenue if your county routes through the state. You report the same gross rental figures on both returns. Local deadlines usually track the state schedule, but confirm your county’s specific dates.
File on time and Florida gives you a small collection allowance: 2.5% of the first $1,200 in state sales tax due, capped at $30 per reporting location per period. It vanishes the moment you file late.
Late filing or late payment triggers a 10% penalty on the tax owed, with a $50 minimum. If you’re late on both, Florida charges one 10% penalty, not two. Interest runs separately at 1% per month on unpaid tax, starting on the 21st day of the month after the reporting period. Keep ignoring the return and the penalty grows by another 10% for each 30-day period it stays outstanding, capping at 50% of the unpaid tax.9Florida Senate. Florida Statutes 212.12 – Dealer’s Credit; Penalties; Interest on Delinquent Tax
Federal Income Tax on Your Rental Income
Florida has no state income tax, but federal income tax still applies. Short-term rental income and expenses go on Schedule E of Form 1040, and deductible expenses include mortgage interest, property taxes, insurance, cleaning, platform fees, repairs, and depreciation.10Internal 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. Hit day 15 and all of the year’s rental income becomes reportable.10Internal Revenue Service. Renting Residential and Vacation Property
When Rental Income Becomes Self-Employment Income
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 and hit it with the 15.3% self-employment tax. Daily housekeeping, providing linens and toiletries, offering beach equipment or recreational gear, and similar hotel-style amenities can trigger the reclassification. Handing over keys and providing Wi-Fi generally doesn’t. The closer your operation looks to a hotel, the higher the risk.
Two Non-Tax Issues That Still Cost Money
Before you accept a booking, the Department of Business and Professional Regulation requires a vacation rental license for any property rented to guests more than three times per calendar year for periods under 30 days, or advertised as available for short-term rental. Whole homes, duplexes, triplexes, and four-unit properties fall under a vacation rental dwelling license; condos are licensed separately. Renting individual rooms in your own home doesn’t require a DBPR license at all.11Florida Department of Business and Professional Regulation. Vacation Rentals and Timeshare Projects
If the rental property is also your primary residence, short-term renting can jeopardize your homestead exemption. Florida 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 for two consecutive years. Cross that line two years running and the property appraiser can strip the exemption, often adding thousands to your property tax bill. If you plan to rent your primary home for more than 30 days a year, talk to your county property appraiser before the second year closes.12Florida Department of Revenue. Can I Rent My Home to a Tenant and Keep the Homestead Exemption?