Hillsborough County vacation rental and hotel tax (2026)
The total tax on a vacation rental or hotel stay in Hillsborough County is 12.5%: 6% state sales tax + 0.5% county surtax + 6% tourist development tax (Florida DOR DR-15TDT R. 10/26; verified Oct 23, 2026).
Last updated Oct 23, 2026 · Last verified Oct 23, 2026
What makes up the 12.5% rate?
- State sales tax: 6%
- County surtax: 0.5%
- Tourist development tax: 6%
- Total: 12.5%
Hillsborough County's legal surtax rate is 1.5% (Florida DOR DR-15DSS, calendar year 2026), but 1.0% of it (the 0.5% indigent care surtax and the 0.5% local government infrastructure surtax) has been temporarily suspended since January 1, 2025 under DOR TIP 24A01-15. Dealers collect the 0.5% school capital outlay surtax, for a combined 6.5%.
How much tax will I pay on a stay in Hillsborough County?
| 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.
How much tax is on a $1,000 stay in Hillsborough County?
$125.00: $60.00 state sales tax, $5.00 county surtax and $60.00 tourist development tax, for $1,125.00 in total.
Does the $5,000 surtax cap apply to rentals in Hillsborough County?
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.).
Who collects the tourist development tax in Hillsborough County?
Hillsborough County collects its own tourist development tax. DOR notes that self-collecting counties may not report rate changes, so confirm the current rate with the county before you file.
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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