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Florida tourist development tax for short-term rentals
Most Florida counties charge a tourist development tax on short stays, on top of state sales tax. Here is how it works and how to register.
Last updated October 2026
What the tourist development tax is
The tourist development tax is a county tax on short-term lodging, charged in addition to Florida's 6% state sales tax and any county surtax. Each county sets its own rate, so the total tax on a booking depends on where the property is.
Who collects it
Florida counties handle this in one of two ways. Some counties administer the tax locally, so you register and file with the county tax collector or a similar office. Others have the Department of Revenue collect it alongside state sales tax. Check your county before you register so you file in the right place.
What about Airbnb and VRBO?
Platforms may cover some of it. Booking platforms collect and remit tourist development tax in some Florida counties, but not all, and never for direct bookings. Even when a platform collects, many counties still expect you to hold an account and file returns. Confirm the arrangement for your county.
How to register
- Find out who administers the tax in your county.
- Register with the county or the Department of Revenue, whichever applies.
- Set up filing on the schedule your county requires and keep records of every booking.
Frequently asked questions
Is tourist development tax the same as sales tax?
No. It is a separate county tax charged on top of state sales tax and any county surtax.
Do I still need to register if Airbnb collects the tax?
Often yes. Platform collection varies by county and does not cover direct bookings, and many counties still require an account and filings from the owner.
What is the rate?
Each county sets its own rate. Check with your county or have us confirm it in your Property Check.
General information, not legal or tax advice. Requirements change and vary by location; confirm current rules with the relevant agency.