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Occupancy tax collection and remittance by Airbnb in Florida

State of Florida

Guests who book Airbnb listings that are located in the State of Florida will pay the following taxes as part of their reservation:

  • Florida Transient Rental Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, visit the Florida Dept. of Revenue website.
  • Florida Discretionary Sales Surtax: 0.5%-1.5% of the listing price including any cleaning fee for reservations 182 nights and shorter. The State imposes both a statewide 6% tax and a local 0.5-1.5% tax, which varies by county. For detailed information, visit the Florida Dept. of Revenue website.
  • County Tourist Development Taxes collected by the State: 2-5% of the listing price including any cleaning fee for reservations 182 nights and shorter. The state administers 24 county taxes, including: Bradford, Citrus, Columbia, Desoto, Dixie, Franklin, Gadsden, Gilchrist, Glades, Hamilton, Hardee, Hendry, Highlands, Holmes, Jackson, Jefferson, Levy, Madison, Okaloosa, Okeechobee, Pasco, Sumter, Wakulla, and Washington.
Brevard County

Guests who book Airbnb listings that are located in Brevard County, FL will pay the following taxes as part of their reservation:

  • Brevard County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, visit the Brevard Tax Collector website.
Broward County

Guests who book Airbnb listings that are located in Broward County, FL will pay the following taxes as part of their reservation:

  • Broward County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter in Broward County. For detailed information, please visit the Broward County website.
Charlotte County

Guests who book Airbnb listings that are located in Charlotte County, FL will pay the following tax as part of their reservation:

  • Charlotte County Tourist Development Tax: 5% of the listing price including any cleaning fees, for reservations 182 nights and shorter. For detailed information, please visit the Charlotte County Tax Controller website.
Hernando County

Guests who book Airbnb listings that are located in Hernando County, FL will pay the following taxes as part of their reservation:

  • Hernando County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Hernando County Comptroller website.
Hillsborough County

Guests who book Airbnb listings that are located in Hillsborough County, FL will pay the following taxes as part of their reservation:

  • Hillsborough County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Hillsborough County Tax Collector website.
Indian River County

Guests who book Airbnb listings that are located in Indian River County, FL will pay the following taxes as part of their reservation:

  • Indian River County Tourist Development Tax: 4% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Indian River County Clerk of Circuit Court website.
Lee County

Guests who book Airbnb listings that are located in Lee County, FL will pay the following taxes as part of their reservation:

  • Lee County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Lee Clerk website.
Leon County

Guests who book Airbnb listings that are located in Leon County, FL will pay the following tax as part of their reservation:

  • Tourist Development Tax: 5% of the listing price including any cleaning fees, for reservations 182 nights and shorter. For detailed information, please visit the Leon County Tax Collector’s website.
Miami-Dade County

Guests who book Airbnb listings that are located in Miami-Dade County will pay the following taxes as part of their reservation:

  • Tourist Development Room Tax: 2% of the listing price including any cleaning fee for reservations 182 nights and shorter in Miami-Dade County. The tax is not applicable to reservations in Miami Beach, Bal Harbour and Surfside. For detailed information, please visit Miami-Dade County Tax Collector’s website.
  • Professional Sports Franchise Facility Tax: 1% of the listing price including any cleaning fee for reservations 182 nights and shorter. The tax is not applicable to reservations in Miami Beach, Bal Harbour and Surfside. For detailed information, please visit Miami-Dade County Tax Collector’s website.
  • Convention Development Tax: 3% of the listing price including any cleaning fee for reservations 182 nights and shorter in Miami-Dade County. The tax is not applicable to reservations located in Bal Harbour and Surfside. For detailed information, please visit Miami-Dade County Tax Collector’s website.
Orange County

Guests who book Airbnb listings that are located in Orange County, FL will pay the following taxes as part of their reservation:

  • Orange County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Orange County Comptroller website.
Pinellas County

Guests who book Airbnb listings that are located in Pinellas County, FL will pay the following taxes as part of their reservation:

  • Pinellas County Tourist Development Tax: 6% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Pinellas County Tax Collector website.
Polk County

Guests who book Airbnb listings that are located in Polk County, FL will pay the following taxes as part of their reservation:

  • Polk County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Polk County Tax Collector website.
Putnam County

Guests who book Airbnb listings that are located in Putnam County, FL will pay the following taxes as part of their reservation:

  • Putnam County Tourist Development Tax: 4% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Putnam County Tax Collector website.
Santa Rosa County

Guests who book Airbnb listings that are located in Santa Rosa County, FL will pay the following taxes as part of their reservation:

  • Santa Rosa County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Santa Rosa County Tourist Development Office website.
Sarasota County

Guests who book Airbnb listings that are located in Sarasota County, FL will pay the following taxes as part of their reservation:

  • Sarasota County Tourist Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Sarasota County Tax Collector’s website.
Seminole County

Guests who book Airbnb listings that are located in Seminole County, FL will pay the following tax as part of their reservation:

  • Tourist Development Tax: 5% of the listing price including any cleaning fees, for reservations 182 nights or shorter. For detailed information, please visit the Seminole County Tourist Tax website.
Taylor County

Guests who book Airbnb listings that are located in Santa Rosa County, FL will pay the following taxes as part of their reservation:

  • Taylor County Tourism Development Tax: 5% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Taylor County Tax Collector website.
Surfside

Guests who book Airbnb listings that are located in the Town of Surfside, FL will pay the following taxes as part of their reservation:

  • Surfside Resort Tax: 4% of the listing price including any cleaning fee for reservations 182 nights and shorter. For detailed information, please visit the Town of Surfside website.

Find out more about how occupancy tax collection and remittance by Airbnb works.

Note: Hosts located in these areas are responsible for assessing all other tax obligations, including state and city jurisdictions. Hosts with listings in these areas should also review their agreement with Airbnb under the Terms of Service and familiarize themselves with the Occupancy Tax provisions which allow us to collect and remit taxes on their behalf and explains how the process works. Under those provisions, hosts instruct and authorize Airbnb to collect and remit Occupancy Taxes on their behalf in jurisdictions where Airbnb decides to facilitate such collection. If a host believes applicable laws exempt the host from collecting a tax that Airbnb collects and remits on the host's behalf, the host has agreed that, by accepting the reservation, the host is waiving that exemption. If a host does not want to waive an exemption the host believes exists, the host should not accept the reservation.