Florida vacation rental taxes: what Airbnb and Vrbo don't pay
Last checked Oct 26, 2026 from official sources. Not tax advice.
Own a rental in Florida vacation rental taxes? See in two minutes what you owe and whether your platform already pays it. Free, private, no sign-up.
Check my countyReserve a founding placeEvery Florida short-term rental owes three layers: state 6% sales tax + county surtax (Florida DOR), the county Tourist Development Tax (TDT), and sometimes a city tax (e.g. Panama City Beach 1%).
What the platforms collect
- State sales tax + surtax: Airbnb and Vrbo both collect it statewide (Airbnb Help 2301; Vrbo Help, U.S. F–M). Direct bookings: you file DR-15 yourself.
- County TDT, Airbnb: only Alachua, Brevard, Broward, Charlotte, Clay, Collier, Hernando, Hillsborough, Indian River, Lake, Lee, Leon, Miami-Dade, Orange, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, Taylor, Volusia, plus the Town of Surfside; and the state-administered counties Bradford, Citrus, Columbia, DeSoto, Dixie, Franklin, Gadsden, Gilchrist, Glades, Hamilton, Hardee, Hendry, Holmes, Jackson, Jefferson, Levy, Madison, Okeechobee, Sumter, Wakulla, Washington.
- County TDT, Vrbo: a similar list (state-administered counties plus Alachua, Brevard, Broward, Charlotte, Collier, Highlands from Oct 1 2026, Hillsborough, Hernando, Indian River, Lake, Lee, Leon, Miami-Dade, Orange, Pinellas, Polk, Sarasota, Seminole, Volusia).
- Everywhere else, you file the county TDT yourself, including Walton, Bay, Okaloosa, Monroe, Palm Beach, Manatee, Osceola, St. Johns, Escambia, Duval and Santa Rosa. Highlands moved to county collection on Oct 1, 2026 (DOR DR-15TDT, R. 10/26).
State vacation rental license (DBPR)
Required if you rent a whole unit more than 3 times a year for under 30 days. New single-unit license: $50 application + $10 HEP + $170 full-year fee = $230 ($150 if you apply after the half-year date). Renewal $180. Walton, Bay and Okaloosa are in District 6: renewal Jun 1, half-year fee from Dec 1.
Every Florida county that collects its own tourist tax
New study: Where Airbnb and Vrbo don’t collect Florida’s tourist tax, all 67 counties, with a free CSV.
| County | TDT | Airbnb collects county tax? |
|---|---|---|
| Alachua | 5% | Yes |
| Baker | 3% | No, owner files |
| Bay | 5% (+1% PCB) | No, owner files |
| Brevard | 5% | Yes |
| Broward | 6% | Yes |
| Charlotte | 5% | Yes |
| Clay | 5% | Yes |
| Collier | 5% | Yes |
| Duval | 6% | No, owner files |
| Escambia | 5% | No, owner files |
| Flagler | 5% | No, owner files |
| Gulf | 5% | No, owner files |
| Hernando | 5% | Yes |
| Highlands | 5% | No, owner files |
| Hillsborough | 6% | Yes |
| Indian River | 5% | Yes |
| Lake | 4% | Yes |
| Lee | 5% | Yes |
| Leon | 5% | Yes |
| Manatee | 6% | No, owner files |
| Marion | 4% | No, owner files |
| Martin | 5% | No, owner files |
| Miami-Dade | 6% (Miami Beach 7%; Surfside and Bal Harbour 4%) | Yes |
| Monroe | 5% | No, owner files |
| Nassau | 5% (Amelia Island ZIP 32034 only) | No, owner files |
| Okaloosa | 6% | No, owner files |
| Orange | 6% | Yes |
| Osceola | 6% | No, owner files |
| Palm Beach | 6% | No, owner files |
| Pasco | 5% | Yes |
| Pinellas | 6% | Yes |
| Polk | 5% | Yes |
| Putnam | 4% | Yes |
| Santa Rosa | 5% | No, owner files |
| Sarasota | 6% | Yes |
| Seminole | 5% | Yes |
| St. Johns | 5% | No, owner files |
| St. Lucie | 5% | No, owner files |
| Suwannee | 3% | No, owner files |
| Taylor | 5% | Yes |
| Volusia | 6% | Yes |
| Walton | 5% south / 3% north | No, owner files |
Town guides
- 30A and South Walton
- Destin
- Panama City Beach
- Anna Maria Island (Anna Maria, Holmes Beach, Bradenton Beach)
- Key West
- Naples
- Siesta Key and Sarasota
- St. Augustine
- Miami Beach
- Fort Myers Beach
- Pensacola Beach and Perdido Key
- Amelia Island and Fernandina Beach
Free FL deadline calendar (.ics)
Sources
How it works
- Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
- Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
- We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.
Find out in two minutes what your rental owes.
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