Hotel Tax in Florida: Complete Guide 2026
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Hotel Tax in Florida: Complete Guide 2026
Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.
Florida is the most-visited state in the country, welcoming approximately ~140 million domestic and international visitors annually. The state imposes a combination of state sales tax and county-level tourist development taxes on short-term lodging, generating approximately ~$3.5 billion in annual revenue that funds tourism marketing, convention centers, sports stadiums, and beach renourishment projects. Florida has no state income tax, which makes tourism-related taxes an even more critical revenue source. Combined hotel tax rates range from approximately ~7% in rural counties to over ~13% in major tourist destinations like Orlando and Miami Beach.
Florida Hotel Tax Rates by County (2026)
| County | State Sales Tax | County Surtax | Tourist Dev. Tax | Total Hotel Tax |
|---|---|---|---|---|
| Orange (Orlando) | ~6% | ~0.5% | ~6% | ~12.5% |
| Osceola (Kissimmee) | ~6% | ~0.5% | ~6% | ~12.5% |
| Miami-Dade | ~6% | ~1% | ~6% | ~13% |
| Broward (Fort Lauderdale) | ~6% | ~1% | ~6% | ~13% |
| Hillsborough (Tampa) | ~6% | ~1.5% | ~6% | ~13.5% |
| Duval (Jacksonville) | ~6% | ~0.5% | ~6% | ~12.5% |
| Palm Beach | ~6% | ~1% | ~6% | ~13% |
| Pinellas (St. Petersburg) | ~6% | ~1% | ~5% | ~12% |
| Lee (Fort Myers) | ~6% | ~0.5% | ~5% | ~11.5% |
| Monroe (Florida Keys) | ~6% | ~0.5% | ~5% | ~11.5% |
| Sarasota | ~6% | ~0.5% | ~5% | ~11.5% |
Average Tax on a ~$200/Night Room
| Location | Tax Rate | Tax Amount | Total Nightly Cost |
|---|---|---|---|
| Orlando | ~12.5% | ~$25 | ~$225 |
| Miami Beach | ~13% | ~$26 | ~$226 |
| Tampa | ~13.5% | ~$27 | ~$227 |
| Fort Myers | ~11.5% | ~$23 | ~$223 |
| Florida Keys | ~11.5% | ~$23 | ~$223 |
How Florida Hotel Tax Works
State Sales Tax
Florida imposes its general sales tax of approximately ~6% on all transient rental accommodations of ~6 months or less. This applies to hotels, motels, vacation rentals, campgrounds, and any other facility providing sleeping accommodations. The ~6% rate is uniform statewide, with no exemptions for lodging.
County Discretionary Sales Surtax
Most Florida counties impose a discretionary sales surtax that applies to the first ~$5,000 of any single transaction, including hotel stays. These surtaxes range from approximately ~0.5% to ~1.5%, depending on the county. The surtax is collected in addition to the state sales tax and tourist development tax.
Tourist Development Tax (TDT)
The tourist development tax is the primary county-level lodging tax in Florida. Counties may levy up to approximately ~6% in total TDT, though not all counties impose the maximum. The TDT is authorized in layers: an initial ~1% to ~2% base levy, a ~1% professional sports franchise levy, an additional ~1% for convention centers, and additional increments for beach renourishment, infrastructure, and other tourism-related purposes. Each layer requires specific authorization and often a voter referendum.
Short-Term Rental Platforms
Florida requires vacation rental platforms like Airbnb, Vrbo, and Booking.com to collect and remit state sales tax on behalf of hosts. However, the collection of county tourist development tax varies by platform and by county. Some platforms have voluntary collection agreements with specific counties, while in other cases the individual host remains responsible for registering with the county and remitting TDT directly. Hosts should verify their obligations with both their platform and their county tax collector.
Exemptions
Rentals exceeding approximately ~6 months of continuous occupancy are exempt from both state sales tax and tourist development tax. Florida residents renting to full-time tenants under annual leases do not owe transient rental taxes. However, even month-to-month tenancies of less than ~6 months are subject to these taxes.
Comparison to Other Major Tourism States
| State | Combined Hotel Tax Range | State Sales Tax Component |
|---|---|---|
| Florida | ~7%—~13.5% | ~6% |
| California | ~7%—~15.5% | ~7.25%+ |
| New York | ~11%—~14.75% | ~4% |
| Texas | ~13% (most cities) | ~6.25% |
| Nevada (Las Vegas) | ~13.38% | ~8.375% |
| Hawaii | ~10.25%—~13% | ~4.712% |
Florida’s rates are competitive with other major tourism states. The absence of a state income tax means tourism taxes play an outsized role in funding state and county services.
Tips for Travelers and Accommodation Operators
- Budget approximately ~12% to ~13% above the listed room rate in major Florida destinations. The combined tax burden in Orlando, Miami, and Tampa exceeds ~12% on every night’s stay.
- Extended stays reduce taxes. Occupancies exceeding approximately ~6 continuous months are exempt from sales tax and tourist development tax, making extended-stay arrangements attractive for snowbirds and seasonal workers.
- Vacation rental hosts: verify your TDT collection obligations. While Airbnb collects state sales tax in Florida, TDT collection arrangements vary by county. Contact your county tax collector to confirm whether your platform handles TDT or whether you must remit it directly.
- Register with the Florida Department of Revenue. All operators renting transient accommodations must hold a sales tax registration and file returns, typically monthly or quarterly depending on volume.
- Track county surtax rates. These change periodically and vary by county. Applying the wrong surtax rate can result in underpayment assessments and penalties of approximately ~10% of the underpaid amount.
- Maintain occupancy records. Florida counties audit transient rental operators, particularly vacation rental hosts. Records should include dates of occupancy, rental amounts, and taxes collected for at least approximately ~3 to ~5 years.
Key Takeaways
- Florida hotel guests pay approximately ~7% to ~13.5% in combined state sales tax, county surtax, and tourist development tax
- Major tourist counties like Orange (Orlando), Miami-Dade, and Broward impose the maximum approximately ~6% tourist development tax
- Short-term rental platforms collect state sales tax automatically, but county tourist development tax collection varies by platform and county
- Stays of ~6 continuous months or longer are exempt from transient rental taxes
- Florida’s hotel taxes generate approximately ~$3.5 billion annually, making them a critical revenue source in a state with no income tax
- TDT revenue funds tourism marketing, convention facilities, sports venues, and beach renourishment
Next Steps
- See the full Florida tax picture at Taxes in Florida: State Tax Guide 2026
- Compare state tax burdens at State Income Tax Rates Comparison 2026
- Learn about rental income taxation at Self-Employment Tax Guide
- Calculate your federal bracket with the Tax Bracket Calculator 2026
- Get local help: Find a CPA Near You