Miami-Dade County vacation rental and hotel tax (2026)
The total tax on a vacation rental or hotel stay in Miami-Dade County is 13%: 6% state sales tax + 1% county surtax + 6% tourist development tax (Florida DOR DR-15TDT R. 10/26; verified Oct 23, 2026). Miami Beach is 14% and Surfside and Bal Harbour are 11%, before city resort taxes.
Last updated Oct 23, 2026 · Last verified Oct 23, 2026
What makes up the 13% rate?
- State sales tax: 6%
- County surtax: 1%
- Tourist development tax: 6%
- Total: 13%
Where it applies: 6% countywide, except 7% in Miami Beach and 4% in Surfside and Bal Harbour. Municipal resort taxes (for example in Miami Beach, Surfside and Bal Harbour) are separate and not included.
| City | Tourist development tax | Total |
|---|---|---|
| Miami Beach | 7% | 14% |
| Surfside | 4% | 11% |
| Bal Harbour | 4% | 11% |
How much tax will I pay on a stay in Miami-Dade County?
| Taxable rental charges | $1,150.00 |
|---|---|
| State sales tax (6%) | $69.00 |
| County surtax (1%) | $11.50 |
| Tourist development tax (6%) | $69.00 |
| Total tax (13%) | $149.50 |
| Total with tax | $1,299.50 |
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 Miami-Dade County?
$130.00: $60.00 state sales tax, $10.00 county surtax and $60.00 tourist development tax, for $1,130.00 in total.
Does the $5,000 surtax cap apply to rentals in Miami-Dade 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 Miami-Dade County?
Miami-Dade 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