Short-Term Rental Taxes and Licenses in Florida

Five stacked layers of short-term rental rules. From the bottom: state, county, city, special districts, and HOA and CCRs. The state layer is marked, the one this page covers.

Step one of five

Florida is the layer that never changes.

Everything on this page applies right across Florida, wherever the property sits. That makes it the one part you can settle before you know the address.

The four layers above it are the ones that move: county, city, special purpose districts, then private rules like an HOA or a neighbourhood covenant that appear in no government database at all. Two properties on opposite sides of the same street can owe different totals.

Run your address for the other four

What Florida charges statewide

These apply across Florida. Counties and cities add their own on top, which is where the totals diverge.

Tax	Rate	Applies to	Confidence
Florida State Sales TaxFlorida Department of Revenue	6%	Total amount charged, including cleaning and mandatory fees. Excludes refundable security deposits.	Medium	Secondary source

Drawn from the Florida jurisdictions researched so far. These are the statewide figures only. Open a city below, or run your own address, for the county, city and district layers that stack on top.

Does the platform collect it for you

Covers only state sales tax, not local county or city lodging taxes.

Channel	What you charge	Who remits the state layer	Confidence
AirbnbPlatform is merchant of record	6% state sales tax collected by Airbnb. Owner must collect and remit any local lodging taxes.	The platform	High	Source
VrboYou are merchant of record	6% state sales tax plus any local lodging taxes.	You do	High	Source
Booking.comYou are merchant of record	6% state sales tax plus any local lodging taxes.	You do	High	Source
ExpediaYou are merchant of record	6% state sales tax plus any local lodging taxes.	You do	High	Source
GoogleYou are merchant of record	6% state sales tax plus any local lodging taxes.	You do	High	Source
WhimstayYou are merchant of record	6% state sales tax plus any local lodging taxes.	You do	High	Source
DirectYou are merchant of record	6% state sales tax plus any local lodging taxes.	You do	High	Source

Still yours to charge: local county tourist development tax, city lodging tax, where applicable..

Questions owners ask about Florida

Does Airbnb collect and remit Florida state sales tax for me?

Yes, Airbnb collects and remits the 6% Florida state sales tax for short-term rentals. Owners are still responsible for collecting and remitting any county or city lodging taxes unless Airbnb states otherwise for a specific jurisdiction.

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What is the Florida state tax rate for short-term rentals?

The state of Florida imposes a 6% sales tax on the total amount charged for short-term rentals, including cleaning fees and other mandatory charges.

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What is considered a short-term rental in Florida?

A short-term rental in Florida is the rental of living or sleeping accommodations for six months or less. Rentals longer than six months with a written lease are exempt.

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Which platforms collect Florida state sales tax on my behalf?

Airbnb collects and remits the 6% Florida state sales tax for short-term rentals. Vrbo, Booking.com, Expedia, Google, and Whimstay do not. For those platforms and direct bookings, the owner must collect and remit the tax.

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Do I need a state license or registration to rent short-term in Florida?

Yes, state law requires you to register with the Florida Department of Revenue to collect and remit sales tax on short-term rentals. Registration is free online and an account is issued immediately.

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Are long-term stays exempt from sales tax in Florida?

Yes, rentals for more than six months are exempt from Florida sales tax if there is a bona fide written lease in place.

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When are Florida returns and tax payments due for short-term rentals?

Florida sales tax returns and payments are due on the 1st of the month following the reporting period and are considered late after the 20th of that month.

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Do I have to file a sales tax return if I had no bookings?

Yes, you must file a zero return for periods when you collected no rent, or you may be subject to a minimum penalty.

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Is there a penalty for late sales tax filing in Florida?

Yes. Florida imposes a 10% penalty per month late, with a minimum penalty of $50, even if no tax is owed for the period.

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Are government or student stays exempt from Florida sales tax?

Stays are exempt if the guest is a federal or Florida state government employee on official business, or a full-time student in certain circumstances. Supporting documentation is required.

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Already researched

Nothing in Florida yet

No Florida jurisdiction has been run. Start one and the page publishes itself, usually within a few minutes.

Run the first one

After the research

Setting the rates takes an afternoon. Running the property never stops.

The tax setup on this page is a one-time job, and you can do it yourself. Owners call us about everything underneath it.

The work How often

Channel tax settingsRates entered on each platform, direct included Once

Pricing against the marketRates moved as comps, events and pace change Daily

Guest messagingEnquiries, check-ins, problems at 2am 24/7

Listings and distributionContent, photos and settings across every channel Ongoing

Turnovers and coordinationCleans, maintenance, the gaps between stays Every checkout

Reviews and reputationFollow-up that earns the five star, disputes that do not Every stay

We run 300+ properties across 50+ cities and 7 countries, remotely, without standing in any of them. A property in Florida is no harder for us to take on than one down the road from our last partner.

See how Corzly manages properties

We do not register, file or remit for you, and we are not tax professionals.