canadafloridaThe reference manual

Chapter 01 · Topic 01.9 · Special cases

Florida condotel — financing, taxation, real profitability

FL condotel: structure (condo + hotel), financing restrictions (Fannie/Freddie exclude), US (passive activity rules) and Canadian (T1135) tax consequences, operator role (50/50 split), real profitability (0–1.7 % net), view by province (QC, ON, BC, AB).

Published 2026-04-28Last reviewed 2026-04-29 time ≈ 10 minAuthor CanadaFlorida Editorial Team

Direct answer · 60-second summary

The 60-second version

A condotel (condominium hotel) is a unit in a building combining residential and hotel use. You buy the unit's title (like a standard condo), but the building is operated as a hotel: 24/7 front desk, housekeeping, rental program managed by an operator. Condotels are concentrated in Miami Beach, Hollywood, Sunny Isles, Orlando (Disney area), and Naples.

REFERENCE · ACRONYMS USED IN THIS GUIDE

Acronyms used in this guide

Definition and operation

A condotel has the legal structure of a condominium (declaration of co-ownership, HOA, master policy) plus a hotel operational layer. Typical features:

  • 24/7 reception.
  • Hotel housekeeping (often mandatory).
  • Restaurant, bar, pool, spa.
  • Integrated rental program: your unit is rented as a hotel room when you're not there.
  • Restrictions on your own occupancy (often ≤ 180 days/year).

Particular financing

Fannie Mae and Freddie Mac (which buy most US residential mortgages) exclude condotels from their guidelines. Consequences:

  • No conventional loan at market rate.
  • No FHA/VA.
  • Specialized portfolio loan lenders with terms:
    • 30–35 % minimum down.
    • Rate 1–2 % above standard market.
    • 12-month reserves.
  • For Canadians: the list of foreign national lenders accepting condotel is even shorter. Often cash buyer or Canadian HELOC required.

Tax consequences

US side

If unit rented > 14 days/year and you occupy < 14 days (or 10 % of rental time), it's considered rental property:

  • Rental income taxed on Form 1040-NR or 1120-F by structure.
  • Deductions: interest, MACRS 27.5-year depreciation, owner fees.
  • Passive activity rules: losses can only offset passive income.

If occupancy > 14 days and > 10 % rental time: qualified as residence with partial rental use, limited deductions.

CA side

  • Rental income taxable in Canada (with foreign tax credit).
  • T1135 if asset > C$100K.
  • US rental property to CRA = capital cost allowance Class 1, 4 % rate.

The operator's role

The operator (Marriott, Hilton, Ritz-Carlton, or independent brand) manages:

  • Renting your unit when you're not there.
  • Hotel maintenance.
  • Marketing.
  • Distribution on Booking, Expedia, etc.

Typical split: 50 % to operator, 50 % to owner. Some contracts take 60 % operator side. Read the rental management agreement carefully.

Real profitability

Optimistic marketing often advertises 8–12 % gross yield. Reality:

  • Gross revenue: $30,000–$80,000 USD/year by location.
  • Operator share (50 %): −$15,000–$40,000.
  • HOA + insurance + taxes: $12,000–$30,000.
  • Net before mortgage interest: $0–$10,000.

On $600,000 purchase, real net yield: 0–1.7 %. Condotel is generally not profitable as pure investment — it is if you value personal use without hassle.

View by province

Condotel appeal for Canadians varies by province:

  • Quebec, Nova Scotia: little presence in local investment habits. Modest snowbirds prefer pure condo.
  • Ontario, British Columbia: more familiar with the concept (present at Whistler, Mont-Tremblant). ON and BC investors more comfortable.
  • Alberta: oil-capital investors sometimes targeted by condotel developers for passive yield.

Who it's for

  • Snowbird wanting zero management and accepting low but visible yield.
  • Cash investor with diversified wealth, viewing condotel as self-funded vacation home.
  • Not for: yield-seeking investor, buyer dependent on standard financing, snowbird wanting > 180 day/year stay.
Editorial team

CanadaFlorida Editorial Team

Research drawn from primary public sources cited at the bottom of every guide: U.S. and Florida statutes, U.S. and Canadian federal agencies, official Florida county and state authorities, and Canadian provincial bodies where applicable.

Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.

Sources and references

All sources were publicly accessible at the last review date. Figures and rules may change; verify the current version before any decision.

  1. Florida Statutes Chapter 718 — Condominium Act applies to condotels. flsenate.gov
  2. Fannie Mae Selling Guide — Condotel exclusion. selling-guide.fanniemae.com
  3. IRS Publication 527 — Residential Rental Property. irs.gov/p527
  4. IRC §469 — Passive activity rules.
  5. CRA T1135 — Foreign Income Verification Statement.

Logical next step

For experienced cash buyer, auction remains riskiest but most discounted path.

Read auction →

Disclaimer

This guide is for educational purpose only. Figures, rates, thresholds, and timelines are drawn from public sources at the date shown and may change.

For any concrete decision, consult a Florida-licensed Realtor®, a cross-border tax attorney, and a Canada–US CPA.