Airbnb Taxes in Florida: Complete Host Tax Guide 2026

Florida imposes no state income tax on net rental income, combined with Sales Tax + Tourist Development Tax at 6-13%+ on gross rental receipts. 6% state sales tax + 0.5-6% county tourist development tax (county-dependent). The total tax burden for Airbnb hosts in Florida varies by location, ranging from approximately 13%+ in Miami-Dade County to 11% in Destin (Okaloosa). Understanding the layered structure of federal, state, and local taxes is essential for compliance and accurate pricing.

This guide covers the 2026 tax year. Tax rates and rules change frequently — always verify current rates with the Florida Department of Revenue and consult a qualified tax professional for advice specific to your situation. Federal tax obligations (Schedule E, Form 1099-K, the 14-day rule) apply in addition to all state and local taxes described below. See IRS Publication 527 for federal rental income rules.

Rate: 0%

Florida has NO state income tax — one of the most tax-friendly states for STR hosts

• No state income tax return required for rental income
• Federal Schedule E (or Schedule C if substantial services provided) is required regardless of state tax
• The 14-day rule: if you rent your primary residence 14 days or fewer per year, federal rental income is tax-free (IRS Publication 527)
• Federal self-employment tax may apply if you provide substantial services to guests

Rate: 6-13%+

6% state sales tax + 0.5-6% county tourist development tax (county-dependent)

What Airbnb Collects Automatically

• State sales tax (6%)
• County tourist development tax and discretionary surtax in most counties

What Hosts Must Collect and Remit

• Some local taxes in jurisdictions where Airbnb has no agreement
• Convention development taxes in select counties

Because Florida has no state income tax, state-level deductions are irrelevant — all deductions apply only to your federal return. Standard federal deductions (depreciation, mortgage interest, property taxes, insurance, cleaning, supplies, utilities, platform fees) all apply. Florida's lack of income tax means hosts keep 100% of net rental income after federal taxes. This makes Florida one of the most profitable states for STR operators from a tax perspective. The only state-level taxes are the sales tax and tourist development tax on gross receipts.

Common Deductible Expenses

• Depreciation — Building cost over 27.5 years (IRS Publication 946); often the largest single deduction
• Mortgage interest — Deductible in proportion to rental use percentage
• Property taxes — Proportional to rental use days vs. personal use days
• Insurance — STR-specific or landlord insurance premiums
• Cleaning and maintenance — All turnover cleaning fees, repairs, and upkeep
• Supplies — Linens, toiletries, coffee, kitchen supplies for guests
• Platform fees — Airbnb host service fees (typically 3%) are fully deductible
• Utilities — Electricity, internet, water, gas proportional to rental use
• Professional fees — CPA, tax preparer, attorney fees related to the rental business

Registration

Required: Sales Tax Certificate + County Tourist Tax Registration

Cost: $5 state sales tax registration; county registration varies

Register at: Florida Department of Revenue

Filing Schedule

Monthly, quarterly, or semi-annually for sales/tourist tax (based on liability); no state income tax

Key Resources

• Florida Department of Revenue — official website
• IRS Publication 527 — Residential Rental Property
• IRS Publication 946 — How to Depreciate Property
• Airbnb — Occupancy Tax Collection and Remittance

Mistake #1

Not registering for the county tourist development tax separately from state sales tax — these are collected by different agencies (state DOR for sales tax, county tax collector for tourist tax), and both registrations are required.

Mistake #2

Assuming Airbnb covers all Florida taxes — while Airbnb collects state sales tax and most county tourist taxes, some counties have additional assessments (convention development tax, extra surtaxes) that may not be covered.

Mistake #3

Failing to report rental days to the county — some Florida counties require annual reporting of rental days, occupancy rates, and gross receipts even when taxes are collected by Airbnb.

Florida passed a statewide preemption law (HB 1011, 2011) that prevents local governments from prohibiting vacation rentals in residential areas if the property was rented before the law's effective date. Newer STRs can be regulated by local governments. Many Florida cities and counties have registration requirements: Miami Beach has strict STR rules requiring licensing in the Resort/Commercial district only. Key West limits STR licenses. Orlando requires a Vacation Rental dwelling license. Florida also requires that all vacation rental operators register with the Florida Department of Business and Professional Regulation (DBPR) — this is a state-level requirement separate from tax registration.

Does Florida tax Airbnb income?

Florida has no state income tax, making it one of the most tax-friendly states for Airbnb hosts. However, Florida imposes a 6% state sales tax on gross rental receipts plus county-specific tourist development taxes of 2-6%. Total occupancy taxes range from approximately 8% to 13%+ depending on your county. Miami-Dade, Orange (Orlando), and Broward (Fort Lauderdale) counties have among the highest rates. You still must report all income on your federal return.

Does Airbnb collect Florida taxes?

Airbnb collects and remits the 6% state sales tax and most county tourist development taxes throughout Florida. However, some counties have additional taxes (convention development tax, extra discretionary surtaxes) that Airbnb may not collect. Always verify with your county tax collector's office. Even with Airbnb's collection, you need a Florida Sales Tax Certificate and county tourist tax registration.

Do I need to register my Florida Airbnb with the state?

Yes. Florida requires two separate registrations: (1) a Sales Tax Certificate from the Florida Department of Revenue ($5), and (2) registration with the Florida Division of Hotels and Restaurants under the Department of Business and Professional Regulation (DBPR). The DBPR license is required for all public lodging establishments including vacation rentals. You must also register with your county tax collector for the tourist development tax.

Which Florida counties have the highest Airbnb taxes?

Miami-Dade County has the highest combined rate at approximately 13%+ (6% state + 6% county tourist tax + local surtaxes). Orange County (Orlando) is approximately 12.5% (6% state + 6% county). Broward County (Fort Lauderdale) is approximately 12% (6% state + 6% county). Southwest Florida counties like Lee and Collier are typically 11%. The Panhandle and rural counties tend to be lower at 8-10%.

Is Florida a good state for Airbnb investing?

Florida is one of the top STR investment states due to: no state income tax, strong year-round tourism demand, and relatively straightforward (though multi-layered) tax compliance. The 6-13% occupancy tax is moderate nationally. Key markets include Miami Beach, Orlando/Kissimmee, the Gulf Coast, and the Florida Keys. Challenges include high property insurance costs (hurricane risk), strict local regulations in some cities, and seasonal demand variations outside of South Florida.