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Florida tourist development tax, explained

Last checked Oct 26, 2026 from official sources. Not tax advice.

Every Florida vacation rental of six months or less owes the state's 6% sales tax, a county surtax and, in most counties, a county tourist development tax (TDT).

Who collects it

Florida DOR's chart (DR-15TDT, R. 10/26) shows two groups. In about 21 small counties the state collects TDT on your DR-15 sales tax return. In the rest, including every major vacation market, you file and pay the county directly, while still filing state sales tax with DOR. See the Florida hub for every county.

Rates

From 2% to 6% at county level; Miami Beach is 7% in local taxes, and Bay adds Panama City Beach's 1% city tax. Liberty, Lafayette, Calhoun, Sumter and Union levy none.

Deadlines

Returns are due the 1st and late after the 20th of the following month, monthly in most counties, and you must file even in months with no bookings.

Penalties

Typically 10% per 30 days late, up to 50%, with a $50 minimum, plus interest. That means a late $0 return can still cost $50. On-time electronic filers keep a 2.5% collection allowance on the first $1,200 of tax (up to $30) in many counties.

What counts as rent

Nightly rent plus mandatory fees such as cleaning, pet and resort fees.

Check my county

Questions owners ask

Is TDT the same as Florida sales tax?

No. Sales tax (6% plus surtax) always goes to Florida DOR. TDT is a separate county tax that most counties collect themselves.

What is the Florida TDT deadline?

Due the 1st and late after the 20th of the month after the reporting period.

Do I file if I had no bookings?

Yes. Florida counties generally require a return every period, even at $0.

How it works

1. Free checkTell us the address. We list every lodging tax, permit and deadline, and which ones Airbnb or Vrbo already pay.
2. Authorize onceSign one payment authorization for your own bank account and the county’s agent form. How it stays secure.
3. We file and payEvery return, including $0 months, filed and paid from your account to the county, with each confirmation in your file.