Florida Short-Term Rental Tax Guide

<h1>Florida Short-Term Rental Tax Guide</h1> <hr> <em>This guide provides general information for educational purposes only and does not constitute tax, legal, or financial advice. Tax laws change frequently. Consult a qualified CPA or tax attorney for advice specific to your situation.</em> <strong>Last Updated: March 17, 2026</strong> | <em>Rates verified against FDOR and county sources. This guide is reviewed quarterly.</em> <hr> <h2>Florida Short-Term Rental Taxes at a Glance</h2> <p>Before you dive into the details, here's what every Florida property manager needs to know:</p> <ul> <li><strong>Up to four stacked tax layers apply to your rentals:</strong> 6% state sales tax + 0–1.5% county discretionary surtax + 2–6.5% county Tourist Development Tax (TDT) + optional municipal taxes (e.g., Miami Beach's 2% Resort Tax).</li> <li><strong>Total effective tax rates range from roughly 9% to 13% at the county level</strong> and can exceed 14.5% in municipalities with additional local taxes.</li> <li><strong>Any rental of six months or fewer is taxable.</strong> Florida law classifies these as "transient rentals" — no exceptions for property type or booking platform.</li> <li><strong>Airbnb and Vrbo collect state-level taxes automatically</strong> under Florida's 2021 marketplace facilitator law — but <strong>county TDT is often still your responsibility.</strong> Platform coverage of TDT varies by county and changes frequently.</li> <li><strong>Direct bookings (your website, phone, repeat guests) require you to collect and remit every tax layer yourself.</strong> No platform is handling anything for you.</li> <li><strong>Three separate registrations are required:</strong> DBPR vacation rental license → FDOR tax registration → county TDT registration. Missing any one creates compliance exposure.</li> <li><strong>Late filing penalties start at 10% of tax due</strong> (minimum $50), and interest accrues at 12% per year on unpaid balances. Fraud or intentional evasion carries a penalty of 100% of tax due.</li> <li><strong>Florida has no state income tax</strong> — a meaningful advantage for STR operators compared to states like California or New York. You'll still owe federal income tax on rental profits (see the <a href="#federal-income-tax-considerations-for-florida-str-operators">Federal Income Tax section</a> below).</li> <p></ul> <em>Rates verified as of March 17, 2026 against FDOR and county sources. Review quarterly — county TDT rates change via local ordinance without centralized notification.</em> <hr> <h2>What Is a "Transient Rental" Under Florida Law?</h2> <p>Florida law defines a <strong>transient rental</strong> as any living accommodation rented for a period of six months or fewer. If a guest checks out within six months of check-in, the rental is taxable — period.</p> <p>This six-month threshold is calendar-based. It doesn't matter how many nights the guest booked, which platform they used, or whether the property is a beachfront condo or a spare bedroom. Houses, condos, apartments, vacation homes, and furnished rooms all qualify. If the accommodation is rented for six months or fewer, every tax layer in this guide applies.</p> <strong>Month-to-month tenants</strong> present a special case. If a tenant on a month-to-month arrangement crosses the six-month threshold mid-tenancy, they may qualify for a tax exemption going forward — but this is a nuanced interpretation that depends on documentation and specific circumstances. Consult a qualified tax professional before relying on this exemption (see the <a href="#the-6-month-exemption-when-florida-str-taxes-dont-apply">6-Month Exemption section</a> below). <p>Before you can legally operate a transient rental or register for taxes, you need a <strong>DBPR (Department of Business and Professional Regulation) vacation rental license</strong>. Your DBPR license number is referenced on tax filings. The compliance sequence is:</p> <ol> <li><strong>DBPR license</strong> → 2. <strong>FDOR tax registration</strong> → 3. <strong>County TDT registration</strong></li> <p></ol> <p>Skip any step and you're operating outside the law — with penalties to match.</p> <hr> <h2>Florida's Three-Layer STR Tax Structure</h2> <p>Florida short-term rental taxes aren't a single line item. They're <strong>three separate taxes</strong>, collected on the same taxable base, administered by different authorities, and remitted on different returns. Understanding each layer is essential to collecting the right amount from guests and filing correctly.</p> <blockquote><strong>How the tax stack works:</strong> Layer 1: State Sales Tax (6%) <strong>+</strong> Layer 2: Discretionary Surtax (0–1.5%) <strong>+</strong> Layer 3: County TDT (2–6.5%) <strong>= Total Guest-Facing Tax (9%–13%+)</strong></blockquote> <h3>Layer 1: Florida State Sales Tax (Transient Rental Tax) — 6%</h3> <ul> <li><strong>Rate:</strong> 6% flat, statewide. No county-level variation.</li> <li><strong>Administered by:</strong> Florida Department of Revenue (FDOR)</li> <li><strong>Legal basis:</strong> Florida Statutes §212.03</li> <li><strong>Applied to:</strong> The total rental charge, including mandatory fees (cleaning fees, resort fees — see <a href="#whats-taxable-cleaning-fees-resort-fees-and-pet-fees">What's Taxable?</a> below)</li> <li><strong>Remitted on:</strong> Form DR-15 (Sales and Use Tax Return), filed with FDOR</li> <p></ul> <p>This is the base layer. Every transient rental in Florida owes it, regardless of county.</p> <h3>Layer 2: Discretionary Sales Surtax (County Surtax) — 0% to 1.5%</h3> <ul> <li><strong>Rate:</strong> Varies by county — ranges from 0% to 1.5%. Most counties impose 0.5% to 1.5%.</li> <li><strong>Administered by:</strong> FDOR on behalf of counties — remitted on the <strong>same DR-15 return</strong> as the state sales tax</li> <li><strong>Key detail:</strong> The surtax rate is based on <strong>where the rental property is located</strong>, not where the guest lives.</li> <p></ul> <p>This is a county add-on to the state sales tax — distinct from the TDT. It's collected and remitted through FDOR, so you don't need a separate registration for it. However, you must apply the correct county rate.</p> <blockquote><strong>Rates change via county ordinance.</strong> Verify your county's current discretionary surtax rate at <a href="https://floridarevenue.com/taxes/taxesfees/Pages/discretionary.aspx">FDOR's Discretionary Sales Surtax rate table</a> — updated annually each January.</blockquote> <h3>Layer 3: Tourist Development Tax (TDT) / County Occupancy Tax — 2% to 6.5%</h3> <ul> <li><strong>Rate:</strong> Varies by county — from 2% in some rural counties up to 6.5% in Volusia County (which includes additional local levies). Most major tourism counties impose 5–6%.</li> <li><strong>Administered by:</strong> Your county tax collector in most counties; FDOR administers TDT for a small number of counties that have delegated collection</li> <li><strong>Legal basis:</strong> Florida Statutes §125.0104</li> <li><strong>Remitted to:</strong> County tax collector (or FDOR if your county has delegated) — <strong>separate registration and separate return from state taxes</strong></li> <p></ul> <strong>This is the layer most commonly missed by property managers</strong> who assume Airbnb or Vrbo handles everything. Platform collection of TDT depends on county-specific agreements that change frequently. <p>Some counties impose additional sub-layers on top of the base TDT. For example, Miami-Dade County levies a 3% Convention Development Tax (authorized under §212.0305) in addition to its base TDT, and the City of Miami Beach adds a 2% Municipal Resort Tax. These additional levies can push total county-level occupancy taxes well above the base TDT rate.</p> <hr> <h2>Florida County Tourist Development Tax Rates (All 67 Counties)</h2> <p>The TDT rate is set independently by each of Florida's 67 counties via local ordinance and is remitted separately from state taxes. The table below provides the best available TDT rates as of March 17, 2026.</p> <blockquote>⚠️ <strong>Rates verified as of March 17, 2026. County TDT rates change via local ordinance — sometimes mid-year. Always confirm the current rate with your county tax collector before filing.</strong> Some counties have platform collection agreements with Airbnb/Vrbo, but these are not universal and change frequently. Verify directly with your county.</blockquote> <table><thead><tr><th>County</th><th>TDT Rate</th><th>Discretionary Surtax</th><th>Total Effective Rate (incl. 6% state)</th><th>Administering Authority</th></tr></thead><tbody><tr><td>Alachua</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Baker</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Bay (Panama City Beach)</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Bradford</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Brevard (Space Coast)</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td><strong>Broward (Fort Lauderdale)</strong></td><td><strong>6%</strong></td><td><strong>1%</strong></td><td><strong>13%</strong></td><td>County Tax Collector</td></tr><tr><td>Calhoun</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Charlotte</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Citrus</td><td>4%</td><td>0.5%</td><td>10.5%</td><td>County Tax Collector</td></tr><tr><td>Clay</td><td>4%</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Collier (Naples)</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Columbia</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>DeSoto</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Dixie</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Duval (Jacksonville)</td><td>6%</td><td>0%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Escambia (Pensacola)</td><td>4%</td><td>1.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Flagler</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Franklin</td><td>4% ‡</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Gadsden</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Gilchrist</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Glades</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Gulf</td><td>4% ‡</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Hamilton</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Hardee</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Hendry</td><td>3% ‡</td><td>0.5%</td><td>9.5%</td><td>County Tax Collector</td></tr><tr><td>Hernando</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Highlands</td><td>3%</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td><strong>Hillsborough (Tampa)</strong></td><td><strong>5.5%</strong></td><td><strong>1.5%</strong></td><td><strong>13%</strong></td><td>County Tax Collector</td></tr><tr><td>Holmes</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Indian River</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Jackson</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Jefferson</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Lafayette</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Lake</td><td>4%</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Lee (Fort Myers)</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Leon (Tallahassee)</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Levy</td><td>4% ‡</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Liberty</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td>Madison</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Manatee</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Marion (Ocala)</td><td>4%</td><td>0.5%</td><td>10.5%</td><td>County Tax Collector</td></tr><tr><td>Martin</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td><strong>Miami-Dade</strong></td><td><strong>6%</strong> ★</td><td><strong>0.5%</strong></td><td><strong>12.5%</strong></td><td>County Tax Collector</td></tr><tr><td>Monroe (Florida Keys)</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Nassau</td><td>4%</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Okaloosa (Destin)</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Okeechobee</td><td>4% ‡</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td><strong>Orange (Orlando)</strong></td><td><strong>6%</strong></td><td><strong>0.5%</strong></td><td><strong>12.5%</strong></td><td>County Tax Collector</td></tr><tr><td>Osceola (Kissimmee)</td><td>6%</td><td>1%</td><td>13%</td><td>County Tax Collector</td></tr><tr><td>Palm Beach</td><td>6%</td><td>1%</td><td>13%</td><td>County Tax Collector</td></tr><tr><td>Pasco</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td><strong>Pinellas (St. Pete/Clearwater)</strong></td><td><strong>6%</strong></td><td><strong>1%</strong></td><td><strong>13%</strong></td><td>County Tax Collector</td></tr><tr><td>Polk (Lakeland)</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Putnam</td><td>4% ‡</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Santa Rosa</td><td>4%</td><td>1%</td><td>11%</td><td>County Tax Collector</td></tr><tr><td>Sarasota</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Seminole</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>St. Johns (St. Augustine)</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>St. Lucie</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Sumter</td><td>5%</td><td>1%</td><td>12%</td><td>County Tax Collector</td></tr><tr><td>Suwannee</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Taylor</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Union</td><td>2% ‡</td><td>1%</td><td>9%</td><td>County Tax Collector</td></tr><tr><td><strong>Volusia (Daytona Beach)</strong></td><td><strong>6.5%</strong> ★★</td><td><strong>0.5%</strong></td><td><strong>13%</strong></td><td>County Tax Collector</td></tr><tr><td>Wakulla</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr><tr><td>Walton (30A/Destin)</td><td>5%</td><td>0.5%</td><td>11.5%</td><td>County Tax Collector</td></tr><tr><td>Washington</td><td>3% ‡</td><td>1%</td><td>10%</td><td>County Tax Collector</td></tr></tbody></table> <strong>‡</strong> Rate unverified as of March 17, 2026 — confirm with your county tax collector. <strong>★</strong> Miami-Dade's 6% includes the base TDT (2%), Professional Sports Franchise Facility Tax (1%), and Convention Development Tax (3%). The City of Miami Beach adds a 2% Municipal Resort Tax, bringing the total to ~14.5% within city limits. <strong>★★</strong> Volusia County's 6.5% includes the base TDT plus additional local levies for specific purposes. Verify the current breakdown with the Volusia County Tax Collector. <strong>Highest-rate counties:</strong> Volusia (6.5%), Miami-Dade (6%), Orange (6%), Pinellas (6%), Broward (6%). <strong>Lowest-rate counties:</strong> Several rural counties impose TDT rates as low as 2% — confirm the current rate with your county tax collector. <hr> <h2>Who Collects What? Airbnb, Vrbo, and Direct Bookings Explained</h2> <p>Florida's 2021 marketplace facilitator law (HB 7061, effective July 1, 2021) requires platforms like Airbnb and Vrbo to collect and remit Florida state sales tax (6%) and the discretionary surtax on behalf of property managers. For platform bookings, you no longer need to collect or remit state-level taxes.</p> <strong>But here's the critical caveat:</strong> County TDT is a separate matter entirely. Whether a platform collects TDT depends on whether that platform has a specific agreement with your county. Many Florida counties still require you to register and remit TDT directly — even for Airbnb and Vrbo bookings. <p>For <strong>direct bookings</strong> (your own website, phone reservations, repeat guests), you are responsible for collecting and remitting <strong>all three tax layers</strong> yourself. No platform is involved, so no platform is handling anything.</p> <h3>Who Collects What? Decision Matrix</h3> <table><thead><tr><th>Tax Layer</th><th>Airbnb</th><th>Vrbo</th><th>Direct Booking</th></tr></thead><tbody><tr><td><strong>State Sales Tax (6%)</strong></td><td>✅ Platform collects</td><td>✅ Platform collects</td><td>❌ You collect & remit</td></tr><tr><td><strong>Discretionary Surtax (0–1.5%)</strong></td><td>✅ Platform collects</td><td>✅ Platform collects</td><td>❌ You collect & remit</td></tr><tr><td><strong>County TDT (2–6.5%)</strong></td><td>⚠️ Varies by county</td><td>⚠️ Varies by county</td><td>❌ You collect & remit</td></tr><tr><td><strong>Municipal taxes (e.g., Miami Beach Resort Tax)</strong></td><td>⚠️ Varies</td><td>⚠️ Varies</td><td>❌ You collect & remit</td></tr></tbody></table> <blockquote>⚠️ <strong>Assuming your platform covers county TDT is the most common — and most expensive — compliance mistake Florida property managers make.</strong> If your county doesn't have a collection agreement with the platform, you owe the TDT directly. Penalties and back taxes apply.</blockquote> <h3>How to Verify What Your Platform Is Collecting</h3> <ol> <li><strong>Airbnb:</strong> Check your transaction history for tax line items. Review <a href="https://www.airbnb.com/help/article/2301">Airbnb's Florida tax collection page</a> for a list of jurisdictions where they collect.</li> <li><strong>Vrbo:</strong> Review your owner dashboard tax settings. Check Vrbo's tax collection FAQ for Florida-specific details.</li> <li><strong>Contact your county tax collector directly.</strong> Ask whether your platform has an active TDT collection agreement for your county. Get confirmation in writing.</li> <li><strong>Do not rely on platform support agents</strong> for definitive tax answers. The county tax collector is the authoritative source.</li> <li><strong>When in doubt, register with the county and remit TDT yourself.</strong> Over-compliance is far cheaper than back taxes and penalties.</li> <p></ol> <p>Airbnb has announced TDT collection agreements with several Florida counties — including Miami-Dade, Broward, Palm Beach, Pinellas, Hillsborough, Orange, and Osceola — but coverage is not universal across all 67 counties, and agreements change.</p> <hr> <h2>Worked Examples: Total Tax on a Florida STR Booking</h2> <p>Here's what the tax stack looks like on a real booking — calculated for four representative Florida counties using a consistent <strong>$1,500/week rental</strong> (before taxes).</p> <table><thead><tr><th>County</th><th>Taxable Base</th><th>State Tax (6%)</th><th>Surtax</th><th>County TDT</th><th>Total Tax</th><th>Effective Rate</th></tr></thead><tbody><tr><td><strong>Miami-Dade</strong></td><td>$1,500</td><td>$90.00</td><td>$7.50 (0.5%)</td><td>$90.00 (6%)</td><td><strong>$187.50</strong></td><td><strong>12.5%</strong></td></tr><tr><td><strong>Orange (Orlando)</strong></td><td>$1,500</td><td>$90.00</td><td>$7.50 (0.5%)</td><td>$90.00 (6%)</td><td><strong>$187.50</strong></td><td><strong>12.5%</strong></td></tr><tr><td><strong>Pinellas (St. Pete)</strong></td><td>$1,500</td><td>$90.00</td><td>$15.00 (1%)</td><td>$90.00 (6%)</td><td><strong>$195.00</strong></td><td><strong>13.0%</strong></td></tr><tr><td><strong>Collier (Naples)</strong></td><td>$1,500</td><td>$90.00</td><td>$15.00 (1%)</td><td>$75.00 (5%)</td><td><strong>$180.00</strong></td><td><strong>12.0%</strong></td></tr></tbody></table> <h3>What About Cleaning Fees?</h3> <p>Mandatory fees are added to the taxable base. Here's the same Pinellas County example with a <strong>$150 mandatory cleaning fee</strong>:</p> <table><thead><tr><th>Component</th><th>Amount</th></tr></thead><tbody><tr><td>Rental charge</td><td>$1,500.00</td></tr><tr><td>Mandatory cleaning fee</td><td>$150.00</td></tr><tr><td><strong>Taxable base</strong></td><td><strong>$1,650.00</strong></td></tr><tr><td>State sales tax (6%)</td><td>$99.00</td></tr><tr><td>Discretionary surtax (1%)</td><td>$16.50</td></tr><tr><td>County TDT (6%)</td><td>$99.00</td></tr><tr><td><strong>Total tax collected from guest</strong></td><td><strong>$214.50</strong></td></tr><tr><td><strong>Effective rate</strong></td><td><strong>13.0%</strong></td></tr></tbody></table> <em>These examples use rates current as of March 17, 2026. Always verify current rates before filing.</em> <hr> <h2>What's Taxable? Cleaning Fees, Resort Fees, and Pet Fees</h2> <p>Florida taxes the <strong>total consideration</strong> paid for the rental — not just the nightly rate. Here's what that means in practice:</p> <ul> <li><strong>Mandatory cleaning fees:</strong> <strong>Taxable.</strong> If the guest must pay it to complete the booking, it's part of the rental price.</li> <li><strong>Optional cleaning fees</strong> (e.g., a mid-stay cleaning the guest can decline): <strong>May not be taxable.</strong> Review FDOR guidance and consult a tax professional.</li> <li><strong>Resort fees and amenity fees:</strong> <strong>Taxable</strong> if mandatory.</li> <li><strong>Pet fees:</strong> <strong>Taxable</strong> if the fee is mandatory and tied to the rental accommodation (e.g., a non-refundable pet cleaning surcharge required at booking). If the pet fee is structured as a refundable deposit returned to the guest, it follows the same rules as security deposits below. When in doubt, treat mandatory pet fees as part of the taxable rental charge and consult FDOR guidance or a tax professional for your specific fee structure.</li> <li><strong>Security deposits:</strong> <strong>Not taxable</strong> if genuinely refundable and held in trust. If the deposit is forfeited (e.g., for damages), the forfeited amount becomes taxable as additional rental income.</li> <li><strong>Platform service fees charged to the guest:</strong> <strong>Generally not taxable</strong> — these are the platform's fee, not your rental charge. Verify with FDOR if uncertain.</li> <p></ul> <strong>Practical rule of thumb:</strong> When in doubt, collect tax on the fee. Over-collection is easier to correct than under-collection — and far less expensive than an audit assessment. <hr> <h2>The 6-Month Exemption: When Florida STR Taxes Don't Apply</h2> <p>Rentals exceeding <strong>six continuous months</strong> to the same tenant are exempt from transient rental tax. Here's how it works:</p> <p>If the <strong>original lease agreement</strong> specifies a term of more than six months, the exemption applies <strong>from day one</strong> — you don't collect transient rental taxes at all. The key is the written lease term, not how long the tenant has actually been in the property.</p> <p>For <strong>month-to-month tenants</strong>, the situation is more nuanced. If the tenancy extends beyond six months, the exemption may apply from the point the six-month threshold is crossed — but this depends on documentation and specific circumstances. Consult a qualified tax professional before relying on this exemption.</p> <strong>Required documentation:</strong> A written lease agreement clearly stating a term exceeding six months. Retain this for audit purposes — FDOR will ask for it. <strong>Partial-period scenario:</strong> If a guest books for five months and then extends, the initial five-month booking is taxable. The extension period may qualify for exemption if properly documented with a new or amended lease. <strong>Practical reality:</strong> If you're operating in the short-term rental market with nightly or weekly bookings, this exemption almost certainly does not apply to your guests. It matters primarily for furnished medium-term rentals and snowbird tenants. <hr> <h2>Federal Income Tax Considerations for Florida STR Operators</h2> <p>Florida has no state income tax — a genuine competitive advantage if you're comparing your STR operation to one in California, New York, or any of the other 40+ states that tax personal or business income. But you still owe <strong>federal income tax</strong> on your rental profits. Here's what Florida property managers need to understand.</p> <em>This section provides a general overview. Federal tax rules for rental property are complex and fact-specific. Work with a CPA who understands short-term rental taxation for guidance tailored to your situation.</em> <h3>Schedule E vs. Schedule C: How You Report Matters</h3> <p>How you report your STR income on your federal return depends on your level of involvement in the rental activity:</p> <ul> <li><strong>Schedule E (Supplemental Income and Loss):</strong> Most property managers who hire a management company or use a property manager report rental income here. Schedule E income is generally classified as <strong>passive income</strong> and is not subject to self-employment tax (15.3%). However, passive activity loss rules may limit your ability to deduct losses against other income.</li> <li><strong>Schedule C (Profit or Loss from Business):</strong> If you <strong>materially participate</strong> in the rental activity — meaning you're actively involved in day-to-day operations, guest communications, turnover management, and decision-making — the IRS may treat your STR income as active business income reported on Schedule C. This income is subject to <strong>self-employment tax</strong> but also allows you to deduct losses against other income without passive activity limitations.</li> <p></ul> <strong>The material participation test</strong> is the dividing line. The IRS uses seven tests (outlined in IRC §469), but the most commonly applied is whether you spent more than 500 hours during the tax year on the rental activity. For property managers running a portfolio of STRs, material participation is often met — but the determination is fact-specific. <blockquote><strong>Why this matters:</strong> The Schedule E vs. Schedule C distinction affects your self-employment tax liability (potentially 15.3% of net income), your ability to deduct rental losses, and your eligibility for certain deductions like the QBI deduction. Get this classification right with your CPA.</blockquote> <h3>The 14-Day / 10% Personal Use Rule</h3> <p>If you use your rental property for personal purposes, federal tax rules limit your deductions:</p> <ul> <li><strong>14-day rule:</strong> If you rent the property for <strong>fewer than 15 days</strong> per year, you don't have to report the rental income at all. However, you also can't deduct rental expenses (beyond what you'd normally deduct as a homeowner, like mortgage interest and property taxes on Schedule A).</li> <li><strong>Personal use threshold:</strong> If you use the property personally for more than <strong>14 days or 10% of the days it's rented</strong> (whichever is greater), the IRS classifies it as a personal residence. This limits your ability to deduct rental expenses — you can only deduct expenses up to the amount of rental income (no net loss).</li> <li><strong>If personal use stays below the threshold</strong>, the property is treated as a rental property, and you can potentially deduct a net loss (subject to passive activity rules if reporting on Schedule E).</li> <p></ul> <strong>For property managers managing client-owned properties</strong>, this rule applies to the property owner — not to you. But if you own STR properties in your own portfolio, track personal use days carefully. <h3>Depreciation: MACRS 27.5-Year Schedule</h3> <p>Residential rental property is depreciated over <strong>27.5 years</strong> using the Modified Accelerated Cost Recovery System (MACRS). This is one of the most significant tax benefits of owning rental property:</p> <ul> <li><strong>What you depreciate:</strong> The cost of the building (not the land), plus capital improvements. You'll need to allocate your purchase price between land and structure — typically based on the county property appraiser's assessment ratio.</li> <li><strong>Furniture, fixtures, and equipment (FF&E):</strong> Items like furniture, appliances, and linens can be depreciated over <strong>5 or 7 years</strong> (depending on the asset class), or potentially expensed in the year of purchase under Section 179 or bonus depreciation rules.</li> <li><strong>Cost segregation studies:</strong> For higher-value properties, a cost segregation study can accelerate depreciation by reclassifying certain building components (e.g., flooring, cabinetry, landscaping) into shorter depreciation periods. This is a strategy worth discussing with your CPA for properties valued above $500,000.</li> <p></ul> <blockquote><strong>Important:</strong> When you sell the property, depreciation you've claimed (or should have claimed) is subject to <strong>depreciation recapture</strong> — taxed at up to 25% on the recaptured amount. Factor this into your long-term tax planning.</blockquote> <h3>Common Deductible Expenses for Florida STR Operators</h3> <p>You can deduct ordinary and necessary business expenses against your rental income. Common deductions for Florida STR operators include:</p> <ul> <li><strong>Mortgage interest</strong> on the rental property</li> <li><strong>Property taxes</strong> (Florida ad valorem taxes)</li> <li><strong>Property insurance</strong> (including flood and windstorm — common in Florida)</li> <li><strong>Property management fees</strong> (if you hire a manager)</li> <li><strong>Repairs and maintenance</strong> (roof repairs, plumbing, HVAC service, painting)</li> <li><strong>Cleaning and turnover costs</strong></li> <li><strong>Supplies</strong> (linens, toiletries, kitchen supplies)</li> <li><strong>Utilities</strong> (electric, water, internet, cable)</li> <li><strong>Advertising and listing fees</strong> (platform commissions, website costs)</li> <li><strong>Professional services</strong> (CPA fees, legal fees, bookkeeping)</li> <li><strong>HOA fees</strong> (if applicable)</li> <li><strong>Travel expenses</strong> to inspect or maintain the property (subject to IRS rules)</li> <p></ul> <strong>Repairs vs. improvements:</strong> Repairs (fixing what's broken) are deductible in the year incurred. Improvements (adding value or extending useful life — like a kitchen renovation) must be capitalized and depreciated. The distinction matters and is a common audit trigger. <h3>The QBI Deduction (§199A): Does STR Income Qualify?</h3> <p>The Qualified Business Income (QBI) deduction allows eligible taxpayers to deduct up to <strong>20% of qualified business income</strong> from pass-through entities (sole proprietorships, partnerships, S-corps). Whether your STR income qualifies depends on several factors:</p> <ul> <li><strong>Rental real estate safe harbor:</strong> The IRS issued Revenue Procedure 2019-38, which provides a safe harbor for rental real estate enterprises. To qualify, you must maintain separate books and records, perform at least <strong>250 hours of rental services</strong> per year, and meet other documentation requirements.</li> <li><strong>Material participation matters here too.</strong> If your STR activity rises to the level of a trade or business (which is more likely for actively managed STRs than for passive long-term rentals), QBI eligibility is stronger.</li> <li><strong>Income thresholds apply.</strong> For 2024, the QBI deduction begins to phase out for specified service trades or businesses at taxable income above $191,950 (single) or $383,900 (married filing jointly). STR operations are generally not classified as a "specified service trade or business," so the phase-out may not apply — but consult your CPA.</li> <p></ul> <strong>Bottom line:</strong> Many active Florida STR operators can claim the QBI deduction, but eligibility depends on your specific facts, documentation, and income level. This is not a DIY determination — work with a CPA. <h3>Florida's No-State-Income-Tax Advantage</h3> <p>Florida is one of nine states with <strong>no state personal income tax</strong>. For STR operators, this means:</p> <ul> <li>Your rental profits are taxed only at the <strong>federal level</strong> — no state income tax return to file for rental income.</li> <li>Property managers relocating from high-tax states (New York, California, New Jersey) see an immediate reduction in their effective tax rate on rental income.</li> <li>Florida also has <strong>no state corporate income tax on the first $50,000</strong> of corporate income (and a 5.5% rate above that threshold for C-corps) — relevant if you operate through a corporate entity.</li> <p></ul> <p>This doesn't eliminate your tax obligations — you still owe federal income tax, Florida sales tax, and county TDT — but it's a meaningful structural advantage compared to operating in most other states.</p> <blockquote><strong>Consult a CPA</strong> for guidance specific to your entity structure, income level, and property portfolio. Federal tax rules for STRs are complex, and the difference between correct and incorrect classification can be worth thousands of dollars per year.</blockquote> <hr> <h2>How to Register: Step-by-Step for Florida STR Tax Compliance</h2> <p>Florida STR tax compliance requires <strong>three separate registrations</strong>, each with its own account, filing schedule, and remittance process. Complete them in this order.</p> <h3>Step 1: Obtain Your Florida DBPR Vacation Rental License</h3> <p>This is required before you can legally operate or register for taxes.</p> <ol> <li>Go to <a href="https://www.myfloridalicense.com/DBPR/hotels-restaurants/vacation-rentals/">myfloridalicense.com</a></li> <li>Select the correct license type:</li> <p></ol> <p> - <strong>Vacation Rental (Dwelling)</strong> — for single-family homes, townhouses, duplexes</p> <p> - <strong>Vacation Rental (Condominium)</strong> — for condo units</p> <ol> <li>Complete the application and pay the license fee (varies by property type and unit count)</li> <li>Your DBPR license number will be required on FDOR tax filings</li> <li>Renew annually</li> <p></ol> <strong>DBPR enforcement:</strong> Operating without a valid DBPR vacation rental license can result in fines of <strong>up to $1,000 per violation</strong> and license revocation. DBPR conducts inspections and responds to complaints — this is not a theoretical risk. <blockquote><strong>Note:</strong> SB 280 (2023) preempts certain local STR regulations, but the law is subject to ongoing litigation. Municipal-level permit requirements in cities like Miami Beach, Orlando, Tampa, and Key West may still apply. Consult local counsel for your specific municipality.</blockquote> <h3>Step 2: Register with the Florida Department of Revenue (FDOR)</h3> <ol> <li>Go to <a href="https://floridarevenue.com/eservices/Pages/eservices.aspx">floridarevenue.com</a></li> <li>Complete <strong>Form DR-1</strong> (Florida Business Tax Application) online</li> <li>Select <strong>"Transient Rental"</strong> as your business activity during registration</li> <li>You will receive a <strong>Certificate of Registration</strong> and a <strong>Florida Annual Resale Certificate for Sales Tax</strong></li> <li>FDOR will assign your filing frequency based on estimated tax liability:</li> <p></ol> <p> - <strong>Monthly:</strong> Generally required if annual tax liability exceeds $1,000</p> <p> - <strong>Quarterly:</strong> For lower-volume operators</p> <p> - <strong>Semi-annual:</strong> For very low-volume operators (under $100 annual liability)</p> <ol> <li><strong>Confirm your assigned frequency immediately upon registration</strong> — filing late because you didn't know your schedule is not an excuse FDOR accepts</li> <li>State taxes are reported on <strong>Form DR-15</strong> (Sales and Use Tax Return)</li> <li><strong>Due date:</strong> The 1st of the month following the reporting period, with a grace period through the 20th. Returns filed by the 20th are considered timely.</li> <p></ol> <h3>Step 3: Register with Your County Tax Collector for TDT</h3> <ol> <li>Contact your county tax collector's office or visit their website</li> <li>Complete the county's TDT registration application (the process varies by county — most have online portals, some require paper applications)</li> <li>You will receive a <strong>separate TDT account number</strong> and filing schedule from the county</li> <p></ol> <strong>Key county TDT portals:</strong> <table><thead><tr><th>County</th><th>Portal</th></tr></thead><tbody><tr><td>Miami-Dade</td><td><a href="https://miamidade.gov/taxcollector">miamidade.gov/taxcollector</a></td></tr><tr><td>Orange County</td><td><a href="https://octaxcol.com">octaxcol.com</a></td></tr><tr><td>Pinellas County</td><td><a href="https://taxcollect.com">taxcollect.com</a></td></tr><tr><td>Hillsborough County</td><td><a href="https://hctaxcollector.com">hctaxcollector.com</a></td></tr><tr><td>Escambia County</td><td><a href="https://escambiataxcollector.com">escambiataxcollector.com</a></td></tr></tbody></table> <ol> <li>TDT filing frequency and due dates vary by county — confirm with your county tax collector upon registration</li> <li>Retain your county TDT registration confirmation — you may need it if audited</li> <p></ol> <blockquote><strong>Topkey automates accounting and bookkeeping for vacation rental property managers.</strong> <a href="https://www.topkey.io/">See how Topkey helps property managers stay organized at scale →</a></blockquote> <hr> <h2>Filing Deadlines, Frequency, and Penalties</h2> <table><thead><tr><th>Filing Type</th><th>Frequency</th><th>Due Date</th><th>Late Penalty</th><th>Late Interest</th></tr></thead><tbody><tr><td><strong>State Sales Tax (DR-15)</strong></td><td>Monthly (most operators); quarterly or semi-annual for low-volume</td><td>20th of the month following the reporting period (e.g., Jan taxes due Feb 20)</td><td>10% of tax due (min. $50); additional 10% if 30+ days late</td><td>12% per annum (1% per month)</td></tr><tr><td><strong>County TDT</strong></td><td>Monthly (most counties); some allow quarterly</td><td>Typically the 20th of the following month — confirm with your county</td><td>Varies by county; typically similar structure to FDOR penalties</td><td>Varies by county</td></tr></tbody></table> <strong>Additional details:</strong> <ul> <li><strong>Electronic filing</strong> is required for most operators. Paper filing is available only for very low-volume filers.</li> <li><strong>Collection allowance:</strong> Timely filers receive a 2.5% discount on state sales tax collected, up to $30 per reporting period. You forfeit this allowance if you file late.</li> <li><strong>Failure to register:</strong> FDOR can assess a $100 penalty per location, plus back taxes, penalties, and interest for all periods you operated without registration.</li> <li><strong>Fraud or intentional evasion:</strong> FDOR can impose a penalty of <strong>100% of tax due</strong> — in addition to the tax itself, standard late penalties, and interest. This is on top of any criminal exposure.</li> <li><strong>Jeopardy assessments:</strong> If FDOR believes collection is at risk (e.g., you're closing your business, transferring assets, or have a history of non-compliance), they can issue a <strong>jeopardy assessment</strong> requiring immediate payment of estimated taxes due — without waiting for a standard audit cycle.</li> <li><strong>DBPR license violations:</strong> Operating without a valid DBPR vacation rental license can result in fines of up to <strong>$1,000 per violation</strong> and license revocation.</li> <li><strong>Criminal exposure:</strong> Willful failure to collect or remit tax exceeding $300 is classified as a third-degree felony under Florida Statute §212.15.</li> <p></ul> <hr> <h2>Record-Keeping Requirements and Audit Risk</h2> <strong>Records to retain (for at least 5 years):</strong> <ul> <li>All guest booking confirmations and rental agreements</li> <li>Receipts showing tax collected from each guest</li> <li>DR-15 returns filed with FDOR</li> <li>County TDT returns filed</li> <li>Bank records showing tax remittance payments</li> <li>Platform payout statements showing tax collection line items</li> <p></ul> <strong>What triggers an audit:</strong> Random selection, industry-wide sweeps (FDOR periodically targets STR operators), tips from competitors or guests, and discrepancies between DBPR license records and FDOR filings. If you have a DBPR license but no FDOR registration, expect a letter. <strong>Practical tip:</strong> Keep a simple spreadsheet or use property management software that logs each booking's taxable amount and taxes collected. This is your first line of defense in an audit. <blockquote><strong>Topkey automates accounting and bookkeeping for vacation rental property managers.</strong> <a href="https://www.topkey.io/">Learn more →</a></blockquote> <hr> <h2>Common Mistakes Florida Property Managers Make</h2> <ol> <li><strong>Assuming Airbnb or Vrbo covers county TDT.</strong> They often don't. Platform collection of TDT depends on county-specific agreements that change. Verify with your county tax collector — not the platform's support team.</li> <p></ol> <ol> <li><strong>Not registering for direct bookings.</strong> If you take even one direct booking — a phone call from a repeat guest, a booking through your website — you need FDOR and county TDT registrations. There is no minimum threshold.</li> <p></ol> <ol> <li><strong>Not taxing mandatory cleaning fees.</strong> Florida taxes the total rental consideration. If the cleaning fee is mandatory, it's part of the taxable base. Leaving it out means you're under-collecting.</li> <p></ol> <ol> <li><strong>Using the wrong county TDT rate.</strong> Rates change via county ordinance, sometimes mid-year. Always verify the current rate before filing. Using last year's rate is not a defense.</li> <p></ol> <ol> <li><strong>Missing the county TDT registration entirely.</strong> Registering with FDOR does not cover county TDT. These are separate registrations with separate authorities. Many property managers complete Step 2 and skip Step 3.</li> <p></ol> <ol> <li><strong>Filing late because you didn't know your assigned frequency.</strong> FDOR assigns your filing frequency upon registration. Confirm it immediately. "I didn't know I was supposed to file monthly" costs you 10% per month plus forfeited collection allowances.</li> <p></ol> <ol> <li><strong>Not retaining records.</strong> An audit can reach back years, and if you never filed, there is no time limit on what FDOR can assess. If you can't produce booking records and tax remittance proof, FDOR will estimate what you owe — and their estimates are not generous.</li> <p></ol> <hr> <hr> <h2>Stay Current: How to Monitor Florida STR Tax Rate Changes</h2> <p>Florida county TDT rates change via county ordinance — there is no central notification system that alerts you when a rate changes. Staying current is your responsibility.</p> <ul> <li><strong>Check FDOR's Discretionary Sales Surtax rate table</strong> at <a href="https://floridarevenue.com/taxes/taxesfees/Pages/discretionary.aspx">floridarevenue.com</a> each January — it's updated annually.</li> <li><strong>Subscribe to your county tax collector's email list</strong> or check their website quarterly for TDT rate changes.</li> <li><strong>Review your platform's tax collection settings</strong> at the start of each year — platform agreements with counties change, and what was covered last year may not be covered this year.</li> <li><strong>Bookmark this guide</strong> — it is reviewed and updated quarterly. Last updated: March 17, 2026.</li> <li><strong>For large portfolios</strong>, consider working with a CPA who specializes in Florida STR taxation. The cost of professional guidance is a fraction of the cost of a multi-county audit.</li> <p></ul> <blockquote><strong>Topkey automates accounting and bookkeeping for vacation rental property managers.</strong> <a href="https://www.topkey.io/">Learn how Topkey can simplify your Florida STR operations →</a></blockquote>