What is subject to Florida's transient rental tax?
F.S. §212.03 imposes Florida's 6% sales tax on the total rental amount charged for transient accommodations — any residential unit, apartment, beach house, cottage, cabin, condominium, or similar structure rented for a period of 6 months or less. The tax applies to the full amount the guest pays, including:
- Base rental rate
- Cleaning fees (if charged as a separate line item to the guest)
- Pet fees collected per stay
- Any other mandatory charges that the guest must pay to occupy the unit
Refundable security deposits are not taxed (if actually refunded). Optional services (pool heat, beach equipment, etc.) are taxable if bundled into the required rental amount, but may be exempt if separately itemized and truly optional.
Rentals of more than 6 consecutive months to the same tenant are exempt from the transient rental tax. This exemption is important for snowbird owners who sometimes rent their property for 7+ month blocks.
Tax rates by county — state + surtax + TDT
The total tax rate on a Florida STR reservation is the sum of three components:
| Component | Rate | Collected by |
|---|---|---|
| State transient rental tax | 6.0% | DOR (via platform or host) |
| County discretionary surtax | 0.5% – 2.5% | DOR (via platform or host) |
| Tourist Development Tax (TDT) | 1.0% – 6.0% | County tax collector |
Example total rates for popular counties:
| County | State (6%) | Surtax | TDT | Total |
|---|---|---|---|---|
| Miami-Dade | 6% | 1% | 6% | 13% |
| Broward | 6% | 1% | 6% | 13% |
| Palm Beach | 6% | 1% | 6% | 13% |
| Sarasota | 6% | 1% | 5% | 12% |
| Lee (Ft. Myers) | 6% | 0.5% | 5% | 11.5% |
| Collier (Naples) | 6% | 1% | 5% | 12% |
| Orange (Orlando) | 6% | 0.5% | 6% | 12.5% |
| Pinellas (St. Pete) | 6% | 1% | 6% | 13% |
Platform collection — Airbnb, VRBO, Booking.com
Since 2020, Florida designated major STR platforms as Marketplace Facilitators (F.S. §212.0596). A qualifying platform must collect and remit both the state transient rental tax and TDT on all reservations processed through the platform — regardless of whether the host is registered with DOR.
What this means in practice:
- Platform-booked stays — Airbnb, VRBO, and Booking.com automatically collect all applicable Florida taxes and remit them to DOR and county tax collectors. You owe nothing additional for these reservations (in most cases).
- Direct bookings — If guests contact you directly and pay outside the platform (e.g., via bank transfer, PayPal, or a direct rental website), you are responsible for collecting and remitting all taxes yourself.
- Property manager bookings — If your Florida property manager takes bookings, clarify in your management agreement who is responsible for tax collection and remittance — you or the manager.
Even if 100% of your bookings go through Airbnb or VRBO, you still need to register with DOR for a sales tax certificate (the registration itself is required; filing $0 returns when the platform has collected everything may still be required depending on county).
Registering with Florida DOR
To collect and remit Florida sales tax, you must register with DOR for a Certificate of Registration (also called a Sales Tax number). Registration is free and done online at floridarevenue.com/taxes/registration.
For Canadian non-residents, the registration requires:
- Property address in Florida
- Your ITIN (Individual Taxpayer Identification Number) or federal EIN if the property is held in a business entity
- Your name and home address (Canadian address is acceptable)
Once registered, DOR assigns a filing frequency: monthly (if annual tax liability is estimated above $1,000), quarterly (below $1,000), or annually (below $100). Most rental properties file monthly using Form DR-15. Returns are due on the 1st of the following month; payment is due by the 20th. A 2.5% discount is available for timely filing and payment (maximum $30/month).
Canadian-owner specifics
- ITIN prerequisite — You cannot register with DOR without an ITIN or EIN. If you don't have one, budget 4–6 weeks to obtain an ITIN via IRS Form W-7 before starting the DOR registration process.
- TDT registration is separate — The county TDT is a separate registration with your county's tax collector, not DOR. Even if Airbnb remits TDT on your behalf, many counties require the host to maintain their own registration for audit purposes.
- Canadian rental income reporting — Florida sales tax is not a tax on income — it is a pass-through collected from the guest. However, all gross rental income (before sales tax) must be reported on your IRS Schedule E and, separately, on CRA Form T776. Sales tax collected and remitted is not income; it flows through your books as a liability.
- Late filing penalties — DOR charges a 10% penalty per month for late filing (maximum 50%), plus interest at 12% per annum. There is no amnesty program for casual late filers. If you discover you have been renting without remitting sales tax, file a voluntary disclosure before DOR contacts you — penalties are significantly reduced.
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
Public sources verified as of the last review date.
- F.S. §212.03 — Transient Rentals Tax
- F.S. §212.0596 — Marketplace Facilitators
- Florida DOR — Transient Rental Tax
- Florida DOR Form DR-15 — Sales and Use Tax Return