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Florida’s six-month rule: when a rental is exempt from tourist tax and sales tax

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

Florida’s transient rental taxes apply to stays of six months or less. A genuine long-term lease is outside them, but the rule is narrower than many owners think.

What the law says

• Bona fide written lease over six months: Fla. Stat. 212.03(4) says the tax does not apply to a person who has entered into a bona fide written lease longer than six months for continuous residence.
• Stayed and paid for six months: a guest who resides continuously longer than six months and has paid the tax for the first six months is exempt for the remainder (212.03(4)). The Okaloosa and Bay County FAQs apply the same rule to the county tourist tax.
• No consideration, no tax: rooms provided with no consideration between guest and establishment are not taxed.
• Exempt guests: a guest who presents a Florida Consumer’s Certificate of Exemption and pays from the exempt entity (federal employees excepted) is exempt; county FAQs list this too.

Where owners go wrong

• A “snowbird” 3-month or 5-month stay is fully taxable. Six months or less is taxable.
• A month-to-month arrangement isn’t a written lease longer than six months.
• Keep the signed lease. Counties list lease agreements among the records an auditor will ask for (records and audits).
• Exempt months still need a return filed, reporting the rent as exempt. Okaloosa asks managers to report gross, exempt and taxable amounts.

Questions owners ask

Is a 6-month rental taxable in Florida?

Rentals of six months or less are subject to Florida transient rental tax and county tourist tax. The exemption needs a bona fide written lease longer than six months, or six months of continuous residence with tax paid.

Do I still file a return if my only tenant is on a long-term lease?

Counties such as Okaloosa and Bay require a return every period even with no taxable rentals; report the exempt rent as exempt.

Sources

• Fla. Stat. 212.03, transient rentals tax (checked Oct 26, 2026)
• Okaloosa Clerk, TDT FAQ (checked Oct 26, 2026)
• Bay County Tax Collector, TDT FAQ (checked Oct 26, 2026)
• Florida Department of Revenue, Sales and Use Tax (checked Oct 26, 2026)

Related

• Florida sales tax for vacation rentals: registering with the Department of Revenue
• Florida tourist development tax, explained
• Zero returns: why an empty month still needs a filing
• 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.