Key takeaways
- Florida charges state sales tax on short-term rentals; most counties add a separate Tourist Development Tax (TDT).
- The two taxes are administered by different agencies and require separate accounts.
- Airbnb and Vrbo collect some — but rarely all — of what you owe, especially for direct bookings.
- Owners are responsible for confirming what's collected, filed, and remitted, even when a platform is involved.
Why two taxes exist
Florida's short-term rental tax structure isn't accidental — it's the result of two very different systems layered on top of each other. State sales tax comes from the general Florida tax code and applies to almost every short-term stay statewide. Tourist Development Tax comes from county-level ordinances that were originally designed to fund tourism promotion, beach maintenance, convention centers, and visitor infrastructure in areas that host large numbers of overnight guests.
Because those two tax systems were built for different purposes and are administered by different bodies, they never merged into a single filing. As a Florida vacation rental owner, that means you generally need to understand both layers, register with the correct agencies, and file returns in the right place at the right cadence.
This guide is educational only, not legal or tax advice. Rates, thresholds, and county-specific rules change; always verify current requirements with the Florida Department of Revenue and your county tax collector.
Florida state sales tax
The first layer is Florida state sales tax. Rentals of living quarters for six months or less are considered "transient rentals" and are subject to state sales tax plus, in most counties, a discretionary sales surtax that stacks on top of the state rate. These are administered by the Florida Department of Revenue.
The state sales tax applies to the total rental charge — which typically includes not just the nightly rate, but also mandatory cleaning fees, pet fees, and similar charges that the guest is required to pay to rent the property. Understanding what counts as "part of the rental" is one of the biggest sources of confusion for new owners.
What state sales tax covers
State sales tax covers the tax owed to the State of Florida on short-term rental income. It is not tied to your county, and it is not the same as the local Tourist Development Tax. You register for a state sales tax account with the Florida DOR, receive a Certificate of Registration, and then file returns on the schedule DOR assigns you (monthly, quarterly, semi-annually, or annually, depending on volume).
County Tourist Development Tax
The second layer is the county Tourist Development Tax, sometimes called the "bed tax," "resort tax," or "transient rental tax." Every Florida county that has adopted a TDT charges it on the same short-term rental transactions that trigger state sales tax — but it goes to the county, not the state.
TDT rates vary by county. Some counties are at 4%, others at 5% or 6%, and a handful use tiered structures. In some counties, cities layer additional local taxes on top. Because TDT funds tourism-related infrastructure at the county level, the rate reflects local priorities and history.
Self-administered vs. state-administered TDT
Here is where a lot of confusion starts. In some Florida counties, TDT is collected and administered by the county tax collector directly. In others, the county has contracted with the Florida DOR to administer it alongside state sales tax. Both models are common. Your county determines which one applies to your property, and that changes where you register and where you file.
Side-by-side comparison
| Feature | Florida Sales Tax | County TDT |
|---|---|---|
| Level | State | County |
| Administered by | Florida Department of Revenue | County tax collector or Florida DOR |
| Applies to | Rentals ≤ 6 months | Rentals ≤ 6 months (per county ordinance) |
| Rate | State rate + county surtax | Varies by county (commonly 4–6%) |
| Registration | Florida DOR | County or Florida DOR |
| Return | Sales & Use Tax return | Separate TDT return |
Who collects each tax
The Florida DOR collects state sales tax and the discretionary county surtax. For counties that participate in the state's collection program for TDT, the DOR also collects the local tax and distributes it back. In counties that self-administer, the county tax collector runs its own portal, its own returns, and its own audits.
The practical implication: two different logins, two different filing calendars, and — depending on your county — potentially two different portals to keep track of.
Registration requirements
Registration is not a formality; it is the moment your legal filing obligation begins. Most owners underestimate how straightforward — and how required — it is.
- Register a Florida sales tax account with the Florida DOR before your first rental.
- Confirm whether your county's TDT is self-administered or state-administered.
- If self-administered, register a TDT account with the county tax collector's office.
- If state-administered, TDT is generally handled through your DOR account.
- Keep your Certificate of Registration on file — you'll need it for your Compliance Map and often for the DBPR license record.
Filing requirements
Once you're registered, filing frequency is assigned based on volume. New owners are commonly placed on monthly filing schedules and later reassigned to quarterly or annual returns depending on collections. Both state sales tax and TDT typically require a return even in months with zero rental activity — a "zero return" — and skipping those is one of the most common reasons an otherwise-compliant owner gets a compliance letter.
How Airbnb and Vrbo fit in
Airbnb and Vrbo both collect and remit some Florida taxes on some bookings — but the details vary by platform, by county, and over time. Airbnb generally collects Florida state sales tax on Airbnb bookings statewide. Whether Airbnb also collects local TDT depends on whether the county has an agreement in place.
The important nuance: platform collection does not eliminate your registration obligation, does not cover direct bookings, and does not cover bookings made through channels the platform doesn't administer. That's why most experienced Florida hosts keep their own state sales tax and county TDT accounts even when Airbnb is doing most of the collection — it keeps direct bookings clean and keeps their records defensible.
Practical examples
Example 1 — Airbnb-only rental in a county where Airbnb collects both
An Osceola County home rented exclusively through Airbnb. Airbnb collects Florida state sales tax and Osceola TDT on each booking. The owner still keeps registered accounts on file, files zero returns for the periods with no direct bookings, and keeps monthly Airbnb payout reports as documentation. Nothing is left to interpretation later.
Example 2 — Mixed Airbnb and direct booking channel
A Pinellas County condo rented through both Airbnb and a direct website. Airbnb handles taxes on Airbnb reservations. The direct-booking channel does not. The owner uses their own Florida sales tax and Pinellas TDT accounts to collect and remit on direct bookings, files monthly returns for both, and reconciles Airbnb payouts on a separate line.
Example 3 — Self-administered county with a platform mismatch
A Walton County beach house where the county administers its own TDT and expects owners to file directly. The owner registers with the Walton County Tourist Development Tax office, uses their portal to file monthly, and keeps their state sales tax account separately with the Florida DOR.
Common owner mistakes
- Assuming Airbnb collecting sales tax means TDT is handled too.
- Registering for state sales tax but never registering with the county for self-administered TDT.
- Skipping zero returns during off-season months.
- Treating cleaning fees as non-taxable when they're mandatory rental charges.
- Using the wrong Florida DOR account type for short-term rentals.
- Forgetting to update the Certificate of Registration after moving properties or entities.
Conclusion
Florida short-term rental tax compliance is not one filing — it's a state layer and a county layer running in parallel. Once you can see them side by side and confirm registration in both places, the recurring work becomes routine: file monthly (or quarterly), file zero returns when applicable, and keep clean records of Airbnb payouts, direct-booking collections, and remittances.
Frequently asked questions
Do I really need both a state sales tax account and a county TDT account?
In most Florida counties, yes. State sales tax and county Tourist Development Tax are separate obligations administered by different agencies. Registering for one does not satisfy the other.
If Airbnb collects taxes, do I still need to register?
Usually yes. Airbnb collects certain taxes on Airbnb-only bookings but does not eliminate the underlying registration requirements. Direct bookings and off-platform bookings almost always require your own accounts.
Which counties administer their own TDT?
Many counties — including several large ones — administer TDT locally through the county tax collector. Others rely on the Florida Department of Revenue. You should confirm this for the specific county your property is in.
What's the current Florida state sales tax rate for rentals?
Florida charges a state sales tax on rentals of six months or less, plus most counties add a discretionary sales surtax. Rates change over time — verify current rates with the Florida Department of Revenue.
Can I file both taxes on the same return?
No. State sales tax is filed with the Florida DOR, and TDT is filed with either the Florida DOR or the county tax collector depending on your county. They are separate returns.