Unknown Authoron June 5, 2026Unknown Authoron June 5, 2026Florida's tourism industry generates billions of dollars in revenue each year, and accommodations such as hotels and short term rentals play a significant role in that success. Whether you operate a hotel, vacation rental, Airbnb property, condominium rental program, or property management company, understanding Florida's transient rental tax obligations is critical to maintaining compliance and avoiding costly assessments.
While most business owners are familiar with Florida's 6% state sales tax, many are surprised to learn that transient rentals are often subject to multiple layers of local taxes that vary significantly by county.
What Is Florida's Transient Rental Tax?
The State of Florida imposes a 6% state sales tax on the rental of living accommodations for periods of six months or less. In addition to the state tax, many counties impose one or more local taxes on transient accommodations, commonly referred to as Tourist Development Taxes. These taxes are imposed in addition to Florida sales tax. As a result, the total tax rate on a transient rental may exceed 10% in certain counties.
The Florida Department of Revenue annually publishes county-by-county transient rental tax rates to assist operators in determining the correct amount of tax to collect and remit.
Marketplace Facilitators and Online Booking Platforms
Many transient rental operators rely on online booking platforms such as Airbnb and Vrbo. Florida's marketplace facilitator rules generally allow qualifying platforms to collect and remit Florida sales tax and applicable local taxes on behalf of property owners. However, property owners should not assume all tax obligations have been satisfied. Operators should verify which taxes are being collected and remitted by the platform and maintain adequate records to support compliance.
Important 2026 County Tax Rates
The Florida Department of Revenue's 2026 Local Option Taxes on Transient Rental Accommodations chart (Form DR-15TDT) identifies the current county tax rates applicable to transient accommodations throughout Florida.
Because counties may adopt new taxes, extend existing taxes, or modify rates through local action and voter approval, rental operators should review county tax rates annually and confirm that booking systems are updated accordingly.
Failure to collect the proper amount of tax can result in assessments for unpaid tax, interest, and penalties during a Florida sales tax audit.
The Bottom Line
Transient rental taxation in Florida is far more complicated than simply applying the state's 6% sales tax rate. Depending on the county where the property is located, operators may be required to collect several additional local taxes that substantially increase the total tax due.
Hotels, vacation rental owners, Airbnb hosts, property managers, and marketplace facilitators should regularly review county tax rates and ensure that their reservation and accounting systems are collecting the correct amount of tax.
Last reviewed on June 2026
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