Florida short-term rental rules & taxes
Florida Statutes chapters 509 (lodging) and 212 (sales tax), 2026 edition, plus Florida Department of Revenue guidance
Last verified Oct 2026
| Topic | Rule (plain English) | Source | Status |
|---|---|---|---|
| State license or permit | A vacation rental (a condo or co-op unit, or a 1–4 family house or unit, rented to transient guests) is a public lodging establishment. You must get a license from the Division of Hotels and Restaurants (Florida DBPR) before you start renting, and renew it every year. Operating without a license is a second-degree misdemeanor. | Fla. Stat. §§ 509.242(1)(c), 509.241(1)–(2) | Verified |
| Local rules (counties and cities) | Cities and counties may not ban vacation rentals or limit how long or how often you rent, unless the local rule was adopted on or before June 1, 2011. They can still enforce building and fire codes, and other local rules (registration, parking, noise, HOA and condo rules) may apply. | Fla. Stat. § 509.032(7) | Verified |
| State sales or lodging tax | 6% state sales tax on the total rent for stays of 6 months or less, plus any county discretionary sales surtax. | Fla. Stat. § 212.03(1)(a); FDOR GT-800034 | Verified |
| Local tourist or occupancy tax | Most counties add a local option transient rental tax (tourist development tax and similar). The Department of Revenue's 2026 chart lists county rates from 0% to 6%, with some city exceptions (for example 7% in Miami Beach and 4% in Surfside and Bal Harbour). This is on top of the 6% state tax and surtax. | Fla. Stat. § 125.0104; FDOR Form DR-15TDT | Verified |
| Who collects and where to file | The person receiving the rent charges the tax to the guest and remits it. State sales tax and surtax always go to the Florida Department of Revenue. In counties that self-administer (most of them, including Miami-Dade, Orange, Pinellas, Broward and Palm Beach), the local transient rental tax is filed with the county instead. Check Form DR-15TDT for your county, and confirm the rate with the county, because counties don't always notify DOR of changes. | Fla. Stat. § 212.03(2); FDOR Form DR-15TDT | Verified |
| Long-stay and other exemptions | Rentals under a bona fide written lease longer than 6 months are exempt, as are stays by full-time college students and active-duty military, with the required proof. | Fla. Stat. § 212.03(4), (7)(a) | Verified |
Note: Whether Airbnb or Vrbo collects any of these taxes for you depends on the listing location; we did not verify platform collection, so check your listing's tax settings.
Sources are official state statutes and state agency publications. Local permits, zoning, HOA rules and city taxes are not covered here.
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