Florida Tourist Development Tax Calculator

How this calculator works

Florida short-term rentals — Airbnb stays, VRBO bookings, hotel rooms, condo-resort weekends, any transient rental of living quarters for fewer than 6 months — carry one of the most layered lodging-tax stacks in the country. The "12% Florida bed tax" you sometimes hear is a shorthand; the real number is built from three (and in Miami-Dade, four) statutorily distinct charges, each with its own rate, its own statutory anchor, and its own remittance path. A correct guest invoice needs every layer right, and a Florida vacation-rental host or property manager has to track each layer separately on the monthly return.

This calculator builds the full stack on a single booking — nightly rate, number of nights, the mandatory fees that ride into the tax base, the county TDT rate, the Miami-Dade CDT layer if applicable, the statutory exemptions if any apply — and shows the per-stay total tax, the effective combined rate, and the grand total the renter pays.

The Florida lodging tax stack

The Florida transient-rental tax stack has three statutorily distinct layers (four in Miami-Dade):

1. State sales tax — 6% under F.S. § 212.03. The same 6% state rate that applies to tangible-goods sales also applies to transient rentals. The state rate has been stable for decades. Remitted monthly to the Florida DOR on Form DR-15.

2. County discretionary surtax — 0.5% to 1.5% under F.S. § 212.055. Keyed to the situs county (where the lodging is). Most large Florida counties run 1.0%; some carry 1.5% (Osceola, Monroe, Hillsborough, Duval, Leon); a few carry 0.5% (Orange, Lee, Volusia, St. Johns). Remitted monthly with the state portion on Form DR-15.

3. Tourist Development Tax (TDT) — 4% to 6% under F.S. § 125.0104. The county-level "bed tax." Each county sets its own rate by Board of County Commissioners ordinance, sometimes after voter referendum. Most large tourist-destination counties (Miami-Dade, Broward, Palm Beach, Orange, Osceola, Pinellas, Hillsborough, Duval, Volusia, Sarasota) levy the statutory maximum of 6%. Smaller counties (Lee, Collier, Monroe, Manatee, Brevard, Polk, Leon) typically run 5%. Inland counties (St. Johns, Pasco) and the "other / default" bucket run 4%. Remitted monthly to the county tax collector — separately from the state + surtax return.

4. Miami-Dade Convention Development Tax (CDT) — 2% under F.S. § 212.0305. Levied only in Miami-Dade. Funds the Miami Beach Convention Center expansion and operating bond service. Combined with the 6% TDT, Miami-Dade lodging carries an 8-percentage-point county-level layer.

Combined effective rates in a typical 6% TDT county run 12.5%-13.5% of the taxable base. In Miami-Dade the combined rate runs about 15%. In a 4% TDT county the combined rate is around 10.5%.

What goes into the taxable base

The Florida DOR's long-standing position is that the § 212.03 / § 125.0104 / § 212.0305 tax base is "total rental charges" — which includes every mandatory charge bundled with the rental:

• The nightly rate (always in the base)
• Mandatory cleaning fees (in the base)
• Mandatory pet fees (in the base; refundable pet deposits are not)
• Mandatory parking fees, when bundled with the booking (in the base)
• Mandatory resort or amenity fees (in the base)
• Platform service fees passed through to the guest (in the base in most counties; DOR position is broadly inclusive)

NOT in the base:

• Refundable security deposits — never "rent," never taxed at collection. If a deposit is converted to a damage payment after checkout, a separate analysis applies; for the routine booking the deposit lives entirely outside the tax base.
• Truly optional services purchased separately — concierge, separately-priced spa, in-room dining ordered after check-in. The line is whether the guest can book the unit without paying the charge.

A host that mis-classifies a mandatory fee as "optional" to keep it out of the base is exposed to assessment on audit. The clean rule: if it is on the booking confirmation and the guest cannot decline it, it is in the base.

Worked example: 7-night Orange County (Orlando) stay

A 7-night Orlando-area vacation rental at $300/night, with a $150 mandatory cleaning fee, a $25 mandatory pet fee, and no parking or resort fee.

• Rental subtotal: 7 nights × $300 = $2,100
• Mandatory fees: $150 cleaning + $25 pet = $175
• Taxable base: $2,100 + $175 = $2,275

Orange County (Orlando) carries a 0.5% county surtax and a 6% TDT. No CDT (only Miami-Dade levies CDT).

• State sales tax: $2,275 × 6.0% = $136.50 (F.S. § 212.03)
• County surtax: $2,275 × 0.5% = $11.38 (F.S. § 212.055)
• TDT: $2,275 × 6.0% = $136.50 (F.S. § 125.0104)
• Total tax: $284.38 (effective combined rate: 12.5%)

The guest's grand total is $2,275 + $284 = $2,559. The average per-night tax burden is about $41. On a self-managed direct booking, the host is on the hook to register with the Florida DOR (Form DR-1) and the Orange County Comptroller (the local TDT administrator) and self-remit monthly. On an Airbnb booking in Orange County, the platform's voluntary collection agreement covers the entire stack and the host's gross-revenue figure is pre-tax.

Worked example: 7-night Miami Beach stay

A 7-night Miami Beach condo at $400/night, with $200 mandatory cleaning, no other fees.

• Rental subtotal: 7 × $400 = $2,800
• Mandatory fees: $200
• Taxable base: $3,000 (rounded for the example)

Adjusting for the actual $3,000 base, Miami-Dade carries a 1.0% county surtax, 6% TDT, and the 2% Convention Development Tax (CDT):

• State sales tax: $3,000 × 6.0% = $180 (F.S. § 212.03)
• County surtax: $3,000 × 1.0% = $30 (F.S. § 212.055)
• TDT: $3,000 × 6.0% = $180 (F.S. § 125.0104)
• CDT: $3,000 × 2.0% = $60 (F.S. § 212.0305 — Miami-Dade only)
• Total tax: $450 (effective combined rate: 15.0%)

The guest's grand total is $3,000 + $450 = $3,450. The combined Miami-Dade lodging stack of 15% — three percentage points higher than a 6%-TDT county outside Miami-Dade — reflects the CDT layer funding the Miami Beach Convention Center.

Worked example: 14-night Monroe County (Florida Keys) stay

A 14-night Florida Keys (Monroe County) rental at $350/night, no mandatory fees.

• Rental subtotal: 14 × $350 = $4,900
• Mandatory fees: $0
• Taxable base: $4,900

Monroe carries a 1.5% county surtax and a 5% TDT. No CDT.

• State sales tax: $4,900 × 6.0% = $294
• County surtax: $4,900 × 1.5% = $73.50
• TDT: $4,900 × 5.0% = $245
• Total tax: $612.50 (effective combined rate: 12.5%)

The Keys' 12.5% combined rate (5% TDT + 1.5% surtax + 6% state) is in the same band as Orlando's 12.5% (6% TDT + 0.5% surtax + 6% state) — the trade-off between higher TDT and higher surtax produces a similar all-in number. Monroe is one of several large tourist counties where Airbnb has a voluntary collection agreement and the entire stack flows through the platform.

Worked example: 200-night winter rental — non-transient

A 200-night winter snowbird rental at $200/night under a written 6.5-month lease.

The 200-night term is above the F.S. § 212.03(7) cutoff of "six months and one day" — the rental is non-transient. No state sales tax, no county surtax, no TDT, and no CDT apply. The taxable base is $40,000 but the tax owed is $0.

The host should retain the written lease as documentation of the non-transient status. A host that takes the position on audit but cannot produce the lease is assessed the full transient-rental tax stack plus penalties under F.S. § 212.12. The statutory line is in the lease term, not in actual occupancy — a 7-month lease that the tenant occupies for only 4 months is still non-transient.

Worked example: 501(c)(3) nonprofit retreat — exempt

A 3-night nonprofit-leadership retreat at $400/night booked by a qualifying 501(c)(3) charitable organization holding a current Florida DOR Consumer's Certificate of Exemption (Form DR-14).

• Rental subtotal: 3 × $400 = $1,200
• Total tax: $0 (exempt under F.S. § 212.08 and § 125.0104(3)(j))

The host verifies the certificate number against the DOR's online verifier, retains a copy of the certificate in the booking record, and codes the booking as exempt on the monthly return. A certificate that has lapsed, or that was issued to a different entity, does not cure the tax — the host on audit is on the hook for the full stack. Documentation hygiene at booking time is the single most effective defense against later exemption-claim audits.

Who actually writes the check?

The collection-and-remittance mechanic varies by county and booking channel:

• Airbnb bookings in agreement counties (Miami-Dade, Broward, Palm Beach, Orange, Osceola, Pinellas, Hillsborough, Duval, Lee, Collier, Monroe, Sarasota, Manatee, Walton, Bay, and others — about half of Florida's TDT-levying counties): the platform collects state + surtax + TDT (and Miami-Dade CDT) from the guest and remits directly to the DOR and the county tax collector. The host's gross-revenue figure is pre-tax.
• VRBO bookings: a similar but smaller footprint — fewer counties, less consistent set of agreements. Check the live VRBO Florida tax page.
• Bookings in non-agreement counties: the platform still collects state + surtax, but the host must register with the county tax collector and self-remit the TDT (and the CDT if Miami-Dade).
• Direct bookings (host website, repeat-guest referral, property-manager booking that bypasses the platform): the host is on the hook for the entire stack. Register with the Florida DOR on Form DR-1 + with the county tax collector; remit monthly on Form DR-15 (state + surtax) and the county TDT return.

A host running a mixed model — most bookings through Airbnb plus a handful of direct repeat-guest bookings — should register with the DOR and the county tax collector for the direct-booking volume and file accurate zero or minimal returns when applicable. This documents the platform as the collecting agent for the bulk of bookings and keeps the host's registration current.

Penalties for non-remittance

F.S. § 212.12 imposes a 10% penalty per month (or fraction of a month) that the tax remains unpaid, cumulative to a maximum of 50%, plus interest at the Florida prime rate (currently in the 8%-12% annualized range). The Florida DOR pursues unremitted transient-rental tax aggressively because the host has already collected it from the guest — the unremitted tax is, from the DOR's perspective, the host sitting on the state's money. County tax collectors administering the TDT side typically run a parallel penalty regime.

Common errors that produce audit exposure:

• Assuming Airbnb covers all counties when the platform only covers about half.
• Missing the Miami-Dade CDT layer on top of the regular TDT.
• Taxing refundable security deposits (over-remittance).
• Failing to tax mandatory cleaning fees (under-remittance).
• Filing the Form DR-15 but missing the separate county TDT return.
• Failing to retain exemption-certificate documentation.

The cleanest defense is monthly filing with proper exemption-certificate retention. The Florida DOR audit-defense bar moves dramatically once the filing record is clean.

What this calculator does NOT do

This calculator computes the per-stay lodging-tax stack on a single Florida transient rental. It does not:

• Replace a Form DR-15 or county TDT return. Florida transient-rental returns are filed monthly to the DOR (state + surtax) and separately to the county tax collector (TDT + CDT) for hosts who self-remit. This calculator gives the per-stay exposure, not the month-by-month reconciliation.
• Track Airbnb / VRBO platform collection coverage in real time. The list of agreement counties shifts year to year. Verify against the live county tax-collector page and the platform's Florida tax page before assuming the platform covers your county.
• Compute the federal-income-tax effect. The IRC Schedule E vs. Schedule C question, the 14-day rule under IRC § 280A, depreciation under MACRS, the passive activity loss limitation under IRC § 469, and the QBI deduction under IRC § 199A are all downstream of the per-stay revenue line shown here. Consult a Florida-licensed CPA.

How this page is maintained

The Florida state 6% transient-rental rate has been stable for decades. County surtax rates change annually (the Florida DOR publishes Form DR-15DSS each January). County TDT rates change with each county tourist-development-council vote — sometimes annually, sometimes less often. The Miami-Dade CDT has been stable at 2%. We refresh the county tax table after each DR-15DSS update and after the tourist-development-council schedule refresh. Always verify the live rate against the county tax-collector page for an exact computation.

Last reviewed: 2026-05-15 against F.S. § 125.0104, § 212.03, § 212.0305, § 212.055, § 212.12 and the current Florida DOR transient-rental tax guidance.