What taxes do you pay on a vacation rental in Florida?

Florida short-term rentals (stays under 6 months) are subject to: 6% Florida state sales tax, county Tourist Development Tax (TDT) ranging from 5–6%, and county discretionary surtax (0.5–1.5%). Combined rates in the Orlando metro: Polk County 12%, Orange County 12.5%, Osceola County 13.5%. These taxes are collected from guests and remitted to the state and county.

Does Airbnb collect and remit taxes in Florida?

Airbnb collects and remits Florida state sales tax (6%) automatically statewide, and remits county Tourist Development Tax in counties where it has an agreement. However, not all counties have full agreements — in some, including parts of Osceola County for certain property types, hosts must register with the county tax collector and remit TDT directly. Always verify what your platform remits vs. what you must file yourself.

What is the Tourist Development Tax in Florida?

The Tourist Development Tax (TDT), also called 'bed tax' or 'resort tax,' is a county-level tax on short-term accommodations (rentals under 6 months). It funds tourism marketing, convention centers, and beach/sports facilities. In the Orlando metro it ranges from 5% (Polk) to 6% (Orange, Osceola). It's collected on top of the 6% state sales tax.

Do I need to register for a tax account if Airbnb collects taxes?

Yes, in most cases. Even when Airbnb/VRBO remit taxes on your behalf, you typically still need to register with the Florida Department of Revenue (for sales tax) and your county tax collector (for TDT). This establishes your account, lets you file zero-returns where required, and covers any bookings taken outside the platform (direct bookings) where you must remit taxes yourself.

Tax Guide · 2026

Florida Vacation Rental Tax Guide — STR Taxes by County

Short-term rental taxes in Florida have three layers: state sales tax, county Tourist Development Tax, and county surtax. The combined rate varies by county — from 11% in Lake County to 13.5% in Osceola County. Here's exactly who collects what, what Airbnb and VRBO remit automatically, and what you're responsible for filing.

The Three Tax Layers

6.0%

1. State Sales Tax

Remitted to: Florida Department of Revenue

Applies to all transient rentals (under 6 months) statewide. Airbnb and VRBO remit this automatically for platform bookings. You remit it yourself on direct bookings.

4–6%

2. Tourist Development Tax

Remitted to: County Tax Collector

County-level 'bed tax' funding tourism marketing, convention centers, and sports/beach facilities. Rate set by each county. Platform remittance varies by county agreement.

0.5–1.5%

3. Discretionary Surtax

Remitted to: Bundled with state sales tax

County-specific surtax collected alongside the state sales tax. Set by each county and applied to the rental amount.

Combined STR Tax Rates by County

Orlando metro counties, 2026. Verify current rates with each county tax collector — rates change.

Polk County (Davenport)

12.0%

State: 6.0%TDT: 5.0%Surtax: 1.0%

Lowest combined rate in the metro. TDT funds tourism marketing and facilities. Register with Polk County Tax Collector.

Orange County (Orlando, I-Drive, Lake Buena Vista)

12.5%

State: 6.0%TDT: 6.0%Surtax: 0.5%

TDT funds the Convention Center, sports venues, and Visit Orlando marketing. Orange County set FY2025 records ($384.6M TDT). Register with Orange County Comptroller.

Osceola County (Kissimmee, Celebration)

13.5%

State: 6.0%TDT: 6.0%Surtax: 1.5%

Highest combined rate in the metro. Note: Airbnb/VRBO may not auto-remit Osceola TDT for all property types — many hosts must remit directly to the Osceola County Tax Collector.

Lake County (Clermont)

11.0%

State: 6.0%TDT: 4.0%Surtax: 1.0%

Lake County TDT is among the lowest. Verify the current rate and whether your platform remits with the Lake County Tax Collector — Lake County rates have been adjusted in recent years.

Seminole County (Sanford)

12.0%

State: 6.0%TDT: 5.0%Surtax: 1.0%

TDT funds tourism and sports facilities. Register with the Seminole County Tax Collector.

What Airbnb & VRBO Actually Remit

State sales tax (6%): Both Airbnb and VRBO collect and remit Florida state sales tax automatically on all platform bookings, statewide. This one is handled for you.

County Tourist Development Tax: This is where it gets complicated. Airbnb has agreements with many — but not all — Florida counties to collect and remit TDT. In counties without a full agreement, or for certain property types, you are responsible for collecting and remitting TDT directly to the county tax collector. Osceola County is a notable example where many hosts must remit TDT themselves.

Direct bookings: Any booking you take outside Airbnb/VRBO (your own website, repeat guests, direct inquiries) is 100% your responsibility for all tax layers. The platform only handles taxes on bookings made through the platform.

The compliance trap: Many new hosts assume “Airbnb handles all my taxes” and never register with their county. Then they take a direct booking, or discover their county requires direct TDT remittance, and they're suddenly non-compliant with back taxes owed. Register with both the Florida DOR and your county tax collector from day one.

Tax Registration Checklist

Apply for a sales tax certificate at floridarevenue.com. This is required even if Airbnb remits on your behalf — it establishes your account for direct bookings and zero-returns.

Each county has its own TDT registration. Polk, Orange, Osceola, Lake, and Seminole all maintain separate tourist tax accounts. This is required to remit TDT on direct bookings and in counties where platforms don't auto-remit.

Confirm what your platform remits

Check your Airbnb/VRBO tax settings for your specific county. Note which taxes show as 'collected and remitted by the platform' vs. which you must handle. Screenshot this for your records.

File returns on schedule

Even when platforms remit, some counties require you to file returns (sometimes zero-returns) confirming the platform remitted on your behalf. Know your county's filing frequency — monthly is common.

Track direct bookings separately

Keep a clear record of any non-platform bookings. You owe all three tax layers on these, remitted directly. This is the most common source of compliance gaps.

Don't Forget Income Tax (The Good News)

The taxes above (sales tax, TDT, surtax) are transaction taxes collected from guests. Separately, your STR profit is subject to federal income tax — but here's the Florida advantage: Florida has no state income tax. Investors from California, New York, or New Jersey keep significantly more of their STR profit than they would on a property in their home state.

On the federal side, vacation rentals offer strong tax advantages: depreciation (including accelerated depreciation via cost segregation), deductible operating expenses, and — for active participants meeting material participation rules — potential to offset other income. The furnishing and setup costs can often be depreciated rapidly. Consult a CPA familiar with STR taxation to structure this correctly.

Cost Segregation Calculator →Florida Tax Advantages →

Vacation Rental Calculator →STR Zoning Guide →STR-Approved Communities →Kissimmee vs Davenport →Airbnb Investment Guide →

This guide is for informational purposes only and is not tax advice. Tax rates and platform remittance agreements change. Verify current rates with each county tax collector and the Florida Department of Revenue, and consult a CPA familiar with short-term rental taxation before making decisions.

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