Florida short-term rental taxes — sales tax, Tourist Development Tax, and the DBPR license

State-level registration and permitting — the DBPR vacation rental license

Florida is one of the few states with a statewide short-term rental licensing requirement. Under Florida Statute Chapter 509, any property rented more than 3 times per year for periods of less than 30 days is classified as a "vacation rental" and must be licensed by the Department of Business and Professional Regulation (DBPR). Apply through DBPR's online portal at myfloridalicense.com. License fees run approximately $175–$230 depending on property type and number of units, and the license must be renewed every 2 years.

License types correspond to property category: vacation rental (dwelling unit), vacation rental (condominium), or vacation rental (timeshare). Select based on your property type. DBPR enforces safety requirements — smoke detectors, carbon monoxide detectors, fire extinguishers, pool safety compliance where applicable, maximum occupancy posting, and emergency contact information posted at the property. Your DBPR license number must be displayed on all listing platforms. Airbnb requires a valid DBPR license number before your listing can appear in Florida search results — entering it in your listing settings is mandatory, not optional.

One of Florida's most host-favorable aspects: Florida Statute §509.032 preempts local governments from banning STRs or imposing requirements more restrictive than state law in most circumstances. Cities can regulate zoning, noise, and parking, but they generally cannot enact a blanket STR ban — a significant contrast with states like New York. The exception to watch: Miami Beach has historically pushed back on state preemption and has had stricter local rules; verify Miami Beach's current city ordinance separately.

State-level taxes on Florida rental income

Florida state sales tax applies at 6% on all STR rental income for short-term occupancy of 6 months or less. In Florida's STR context, this is the accommodation itself — rental charges are subject to the 6% state sales tax. Register with the Florida Department of Revenue using Form DR-1 to obtain a sales tax registration number before your first booking. Most Florida counties also add a county discretionary sales surtax of 0.5%–1.5% on top of the 6% state rate (Miami-Dade: 1%, Orange County: 0.5%, Broward: 1%). This county surtax is collected alongside state sales tax and remitted to the state, which then distributes county portions accordingly.

The county Tourist Development Tax (TDT) is separate from state sales tax — it is a county-level tax remitted directly to the county (not to the state). See the city/county section for TDT rates. One major advantage for Florida STR operators: Florida has no state income tax. Rental profit is subject only to federal income tax — no Florida income tax layer on top. Florida also has no state-level self-employment tax equivalent. This makes Florida one of the most tax-advantaged states for STR operators from an income tax perspective.

City and county taxes — Tourist Development Tax rates across Florida

Florida's Tourist Development Tax (TDT) is a county-level occupancy tax levied on short-term rental income, separate from state sales tax. Hosts must register and remit TDT with each county's tourist development tax office directly. With 67 counties, Florida has 67 TDT rate structures. Major county rates are listed in the table below — verify your current county rate at your county tax collector's website before each tax year, as rates can change.

To illustrate combined rates: Orange County (Orlando) hosts face 6% state sales tax + 0.5% county surtax + 6% TDT = 12.5% total on each booking. Miami-Dade hosts face 6% + 1% surtax + 7% TDT = 14% total. These taxes are guest-facing charges added to the booking total — not a percentage of your net profit. Register for TDT with each county's tourist development tax office separately from your state sales tax registration.

What Airbnb and Vrbo collect automatically in Florida

Airbnb has collection and remittance agreements with the Florida Department of Revenue for state sales tax AND with most Florida counties for TDT. Where agreements exist — which covers the major tourist counties including Orange, Miami-Dade, Hillsborough, Palm Beach, and Broward — Airbnb collects both state sales tax and county TDT from guests and remits directly to the state and county. This is one of the most comprehensive platform coverage arrangements in the country. Vrbo also collects Florida sales tax and TDT in most counties — check Vrbo's tax collection page for current coverage since it does not always match Airbnb's agreement list exactly.

Critical point: Airbnb does NOT handle your DBPR license. That is entirely your responsibility — obtain it from myfloridalicense.com, renew it every 2 years, and enter the license number in your Airbnb listing settings. A listing without a valid DBPR number may be removed. For direct bookings outside the platforms, both state sales tax and county TDT are always the host's responsibility. Even when Airbnb collects your TDT, consider registering your own county TDT account for annual reconciliation purposes and in case of audit.

Filing schedule and where to file

Florida state sales tax: registered hosts file Form DR-15 monthly (if annual tax liability is $1,000 or more) or quarterly (if under $1,000 annually). File and pay through the Florida Department of Revenue's e-Services portal at floridarevenue.com. Returns are due on the 1st of the following month; a penalty applies if payment is received after the 20th. County TDT filing frequency varies by county — most active STR hosts file monthly. Due dates also vary by county. File and pay directly through each county's tourist development tax office portal or paper form. Keep your state and county filings on separate calendars since due dates often differ.

DBPR license renewal is required every 2 years — DBPR sends renewal notices by email, but do not rely solely on those reminders. Set a calendar alert. If your license lapses during an active rental period, you are operating illegally for every booking made while unlicensed. Federal income tax: rental income goes on Schedule E of Form 1040, filed annually. No Florida state income tax return is required — Florida has no income tax.

Penalties for non-compliance

Operating without a DBPR license carries fines up to $1,000 per violation, plus mandatory closure until properly licensed. Each booking without a valid license can be treated as a separate violation. Platforms including Airbnb may delist listings that don't have a valid DBPR license number on file. DBPR can conduct inspections and order the property to cease vacation rental operations pending licensure.

Failure to collect or remit Florida state sales tax triggers a 10% penalty on the unpaid tax (minimum $50) plus interest at the adjusted annual rate (approximately 7–8% in 2025). Continued non-compliance adds an additional 10% penalty per month past the due date. County TDT non-remittance carries a similar structure — unpaid TDT plus interest and a 10–25% civil penalty depending on the county's own rules. The Florida Department of Revenue audits STR hosts by cross-referencing platform data — as Airbnb's compliance agreements expand, the DOR receives increasing data on Florida host activity. Unreported income is subject to back taxes, interest, and penalties.

Recent rule changes — 2024–2026

Florida's state preemption of local STR bans has remained strong and has been reinforced through ongoing legislative sessions. Florida has maintained and strengthened its position that cities cannot enact blanket STR prohibitions under HB 1011 (2011) and successor legislation. In 2024–2025, the legislature considered further preemption measures. Florida remains one of the most host-friendly STR regulatory environments at the state level in the United States.

Airbnb updated its Florida listing requirements to require a valid DBPR vacation rental license number, and removed or flagged listings without valid license numbers during 2023–2024. Several Florida counties adjusted their TDT rates in 2023–2024 to fund tourism infrastructure and hurricane recovery — verify your county's current rate at the start of each tax year. Miami Beach, a city within Miami-Dade County, has historically maintained stricter STR rules and has been in ongoing conflict with state preemption law. Before listing in Miami Beach specifically, verify the city's current ordinance — it may differ materially from broader Miami-Dade county rules.

Frequently asked questions