Florida vacation rental and hotel tax by county (2026)
Florida vacation rentals and hotel stays are taxed at 6% state sales tax plus the county surtax plus the county tourist development tax, for a total of 7% to 13.5% depending on the county (Florida DOR DR-15TDT R. 10/26 and DR-15DSS; verified Oct 23, 2026).
Last updated Oct 23, 2026 · Last verified Oct 23, 2026
How much tax will I pay on my stay?
| Taxable rental charges | $1,150.00 |
|---|---|
| State sales tax (6%) | $69.00 |
| County surtax (0.5%) | $5.75 |
| Tourist development tax (6%) | $69.00 |
| Total tax (12.5%) | $143.75 |
| Total with tax | $1,293.75 |
Example default: $250 a night for 4 nights plus a $150 cleaning fee. Florida taxes rental charges the guest must pay as a condition of the stay, such as cleaning fees (DR-15N, Line D). City resort taxes (for example in Miami Beach, Surfside and Bal Harbour) and any platform or resort fees are not included.
What is the vacation rental tax in each Florida county?
Darker counties have a higher total rate. Select a county for its breakdown.
- 7% to under 10%
- 10% to under 11.5%
- 11.5% to under 12%
- 12% to under 12.5%
- 12.5% and up
What are the state, surtax and tourist tax rates in every county?
* The tourist development tax applies only in part of the county or has city exceptions; see the county page. "Collected by" is who receives the tourist development tax.
| County | State | Surtax | Tourist tax | Total | Collected by |
|---|---|---|---|---|---|
| Alachua | 6% | 1.5% | 5% | 12.5% | County |
| Baker | 6% | 1% | 3% | 10% | County |
| Bay | 6% | 1% | 5%* | 12% | County |
| Bradford | 6% | 1% | 4% | 11% | DOR |
| Brevard | 6% | 1% | 5% | 12% | County |
| Broward | 6% | 1% | 6% | 13% | County |
| Calhoun | 6% | 1.5% | 0% | 7.5% | N/A |
| Charlotte | 6% | 1% | 5% | 12% | County |
| Citrus | 6% | 0% | 5% | 11% | DOR |
| Clay | 6% | 1.5% | 5% | 12.5% | County |
| Collier | 6% | 0% | 5% | 11% | County |
| Columbia | 6% | 1.5% | 5% | 12.5% | DOR |
| DeSoto | 6% | 1.5% | 3% | 10.5% | DOR |
| Dixie | 6% | 1% | 3% | 10% | DOR |
| Duval | 6% | 1.5% | 6% | 13.5% | County |
| Escambia | 6% | 1.5% | 5% | 12.5% | County |
| Flagler | 6% | 1% | 5% | 12% | County |
| Franklin | 6% | 1.5% | 3% | 10.5% | DOR |
| Gadsden | 6% | 1.5% | 2% | 9.5% | DOR |
| Gilchrist | 6% | 1% | 3% | 10% | DOR |
| Glades | 6% | 1% | 2% | 9% | DOR |
| Gulf | 6% | 1% | 5% | 12% | County |
| Hamilton | 6% | 2% | 3% | 11% | DOR |
| Hardee | 6% | 1% | 2% | 9% | DOR |
| Hendry | 6% | 1.5% | 3% | 10.5% | DOR |
| Hernando | 6% | 0.5% | 5% | 11.5% | County |
| Highlands | 6% | 1.5% | 5% | 12.5% | County |
| Hillsborough | 6% | 0.5% | 6% | 12.5% | County |
| Holmes | 6% | 1.5% | 3% | 10.5% | DOR |
| Indian River | 6% | 1% | 5% | 12% | County |
| Jackson | 6% | 1.5% | 5% | 12.5% | DOR |
| Jefferson | 6% | 1% | 3% | 10% | DOR |
| Lafayette | 6% | 1% | 0% | 7% | N/A |
| Lake | 6% | 1% | 4% | 11% | County |
| Lee | 6% | 0.5% | 5% | 11.5% | County |
| Leon | 6% | 1.5% | 5% | 12.5% | County |
| Levy | 6% | 1% | 4% | 11% | DOR |
| Liberty | 6% | 1.5% | 0% | 7.5% | N/A |
| Madison | 6% | 1.5% | 5% | 12.5% | DOR |
| Manatee | 6% | 1% | 6% | 13% | County |
| Marion | 6% | 1.5% | 4% | 11.5% | County |
| Martin | 6% | 0.5% | 5% | 11.5% | County |
| Miami-Dade | 6% | 1% | 6%* | 13% | County |
| Monroe | 6% | 1.5% | 5% | 12.5% | County |
| Nassau | 6% | 1% | 5%* | 12% | County |
| Okaloosa | 6% | 1% | 6%* | 13% | County |
| Okeechobee | 6% | 1% | 3% | 10% | DOR |
| Orange | 6% | 0.5% | 6% | 12.5% | County |
| Osceola | 6% | 1.5% | 6% | 13.5% | County |
| Palm Beach | 6% | 0.5% | 6% | 12.5% | County |
| Pasco | 6% | 1% | 5% | 12% | County |
| Pinellas | 6% | 1% | 6% | 13% | County |
| Polk | 6% | 1% | 5% | 12% | County |
| Putnam | 6% | 1% | 4% | 11% | County |
| St. Johns | 6% | 0.5% | 5% | 11.5% | County |
| St. Lucie | 6% | 1% | 5% | 12% | County |
| Santa Rosa | 6% | 1% | 5% | 12% | County |
| Sarasota | 6% | 1% | 6% | 13% | County |
| Seminole | 6% | 1% | 5% | 12% | County |
| Sumter | 6% | 1% | 0% | 7% | N/A |
| Suwannee | 6% | 1% | 3% | 10% | County |
| Taylor | 6% | 1% | 5% | 12% | County |
| Union | 6% | 1% | 0% | 7% | N/A |
| Volusia | 6% | 0.5% | 6% | 12.5% | County |
| Wakulla | 6% | 1.5% | 4% | 11.5% | DOR |
| Walton | 6% | 1% | 5%* | 12% | County |
| Washington | 6% | 1.5% | 3% | 10.5% | DOR |
Does the $5,000 surtax cap apply to vacation rentals?
No. The $5,000 single-item limit on the county surtax does not apply to vacation rentals or hotel stays: Florida DOR says the surtax applies to the full rental charge (DR-15N; Rule 12A-15.004(2)(a), F.A.C.).
Which Florida counties have no tourist development tax?
DR-15TDT lists 0% for Calhoun, Lafayette, Liberty, Sumter, Union counties. State sales tax and any county surtax still apply.
Are city resort taxes included?
No. City resort taxes (for example in Miami Beach, Surfside and Bal Harbour) and any platform or resort fees are not included. Check the city's ordinance before you book or file.
How is this data built?
Total = 6% state sales tax (s. 212.03, F.S.) + county discretionary sales surtax (DR-15DSS) + local option transient rental tax (DR-15TDT). The $5,000 single-item surtax limit does not apply to transient rentals (DOR DR-15N instructions; Rule 12A-15.004(2)(a), F.A.C.). Tourist development tax rates are copied from DR-15TDT; surtax rates are the rates dealers collect in 2026 (Hillsborough 0.5% while 1.0% is suspended under TIP 24A01-15). City resort taxes (for example in Miami Beach, Surfside and Bal Harbour) and any platform or resort fees are not included.
Sources
- Florida DOR Form DR-15TDT, Local Option Transient Rental Tax Rates (R. 10/26) (verified Oct 23, 2026)
- Florida DOR Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25) (verified Oct 23, 2026)
- Florida DOR TIP 24A01-15: Hillsborough County surtax suspension (verified Oct 23, 2026)
- Florida DOR DR-15N instructions: "The $5,000 limitation for discretionary sales surtax does not apply to transient rentals" (verified Oct 23, 2026)
- Rule 12A-15.004(2)(a), F.A.C.: surtax applies without limitation to transient accommodations (verified Oct 23, 2026)
- Section 212.03, Florida Statutes: 6% tax on transient rentals (verified Oct 23, 2026)
Last updated: Oct 23, 2026 · Next review: Jan 2, 2027 · Download CSV (county rates) · Methodology