The Three Main Tax Layers
Florida vacation rental income is generally subject to three lodging-related taxes: state sales tax on transient rentals, county discretionary sales surtax, and county tourist development tax (TDT). Each is administered separately and each can be collected, filed, or remitted by different entities depending on the county.
Florida State Sales Tax
Transient rental charges in Florida are subject to the state's 6% sales tax under Chapter 212. Hosts register with the Florida Department of Revenue to obtain a Certificate of Registration. Airbnb collects and remits Florida state sales tax for stays booked through the platform, but hosts who also take direct bookings or use other platforms remain responsible for collection and remittance on those bookings.
Discretionary Sales Surtax
Counties may impose a discretionary sales surtax that applies to the same taxable rental amount. The surtax rate varies by county and is filed with the Florida sales tax return. Airbnb's collection generally includes this surtax for platform bookings, but again, only for stays booked through Airbnb itself.
Tourist Development Tax (TDT)
TDT is a county-administered lodging tax authorized under Chapter 125. Rates range from 3% to 6%. Some counties — like Pinellas, Sarasota, and Lee — self-administer TDT and require hosts to register directly. In some counties, Airbnb has agreements to collect and remit TDT; in others, hosts are fully responsible. This is the most common area of confusion.
What Airbnb Does and Does Not Collect
Airbnb generally collects Florida state sales tax and discretionary surtax on Airbnb-booked stays. County TDT collection varies — some counties yes, some no. Airbnb does not file your DBPR license, does not maintain your DOR sales tax account, does not pay your local business tax receipt, and does not handle non-Airbnb bookings.
Requirements Vary by County
Tax obligations vary materially by county. Confirm both the rate structure and the collection arrangement for the property's specific county before listing.
Frequently Asked Questions
FAQ
Does Airbnb collect all Florida taxes for me?
No. Airbnb generally collects state sales tax and surtax for Airbnb bookings. County TDT and direct bookings often remain the host's responsibility.
FAQ
Do I still need to file if Airbnb collects?
Yes. You typically still file zero-dollar or informational returns to keep your account in good standing, especially for the Department of Revenue.
FAQ
What if I rent for 30+ days?
Rentals of six months or longer are generally exempt from transient lodging taxes. Documentation of the rental term is important.
FAQ
How do I know my county's TDT collection arrangement?
Each county tax collector publishes its rules and any platform collection agreements. A Compliance Map summarizes them for a specific property.
FAQ
What if I forget to file?
Late filings can trigger penalties and interest. The DOR and county collectors both have penalty schedules.
Related Florida Host Desk Resources
Florida Vacation Rental License: DBPR Requirements
Read GuideFlorida Sales Tax Account for Vacation Rentals
Read GuideFlorida Airbnb Taxes: Sales Tax and TDT
Read GuideFlorida Vacation Rental Renewal Guide
Read GuideFlorida STR Compliance Checklist
Read GuideFlorida Vacation Rental Compliance by County
Read GuideFlorida Vacation Rental Compliance Calendar
Read GuideFlorida Host Desk provides administrative compliance support and organization. We are not a law firm, CPA firm, tax preparer, permit expediter, or property management company. This article is for general informational purposes only and is not legal, tax, or accounting advice. Requirements vary by county and municipality.