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Florida sales tax for vacation rentals: registering with the Department of Revenue

Last checked Oct 26, 2026 from official sources. Not tax advice.

Florida short-term rentals carry two kinds of tax: state sales tax plus county surtax, which always goes to the Department of Revenue, and the county tourist development tax, which often goes to the county.

The state layer

• Rate: 6% state transient rentals tax on the total rent (Fla. Stat. 212.03), plus the county’s discretionary sales surtax (listed yearly on Form DR-15DSS).
• Where it goes: the Department of Revenue says sales tax and surtax on transient rentals “are always reported and remitted to the Department,” even where the county collects its own tourist tax.
• Who registers: DOR lists “renting short-term living accommodations (for example … beach houses, condominiums … vacation houses)” among activities that require registration.
• Return: Form DR-15, filed for every reporting period “even if no tax is due.”

What about Airbnb and Vrbo?

Airbnb’s Florida help page lists state sales tax and surtax as collected on its Florida bookings, and Vrbo collects them too. For those bookings, the platform pays the state layer. You still owe the state tax on any direct, repeat-guest or other-site bookings, which is why owners who take any direct booking keep their own DOR account. Ask DOR how to report platform-collected sales on your return.

The county layer is separate

County tourist development tax rates vary by county, up to 6% in many (DOR publishes them each year on Form DR-15TDT). In counties that self-administer, like Walton, Okaloosa and Bay, you file with the county, and platforms often don’t. See Florida TDT explained.

Questions owners ask

Do I need a Florida sales tax number if I only rent on Airbnb?

Airbnb collects Florida state sales tax and surtax on its bookings. If you take any direct or non-platform bookings, you need your own DOR account to report them; ask DOR how to report platform-collected sales.

Is Florida tourist tax the same as sales tax?

No. State sales tax and surtax always go to the Department of Revenue; the county tourist development tax goes to the county in self-administered counties or to DOR in the others.

Sources

• Florida Department of Revenue, Sales and Use Tax (checked Oct 26, 2026)
• Fla. Stat. 212.03, transient rentals tax (checked Oct 26, 2026)
• Florida DOR, Form DR-15TDT (local transient rental tax rates) (checked Oct 26, 2026)
• Airbnb Help 2301, Florida occupancy tax collection (checked Oct 26, 2026)

Related

• Direct bookings: who collects the lodging tax?
• Florida tourist development tax, explained
• Florida’s six-month rule: when a rental is exempt from tourist tax and sales tax
• Florida vacation rental taxes

How it works

1. Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
2. Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
3. We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.