Florida Tourist Development Tax

Vacation rentals and Airbnb properties are subject to tourist development tax in the State of Florida. Tourist Development Taxes are to be paid on all short-term rental income. Short-term income is defined as individual bookings of less than six months. File these monthly to the Tax Collector in your county. They are due by the first of the month. After the 20th, late penalties are effective.

If you have a property management company, they will usually collect these taxes for you. If you receive income in your country, you will need to collect and report the Tourist Development Tax (TDT) you have collected through your property management company or as a taxpayer. You can apply for a tax account directly with your county tax collector. Or you can hire a tax professional who can help you navigate the licensing, tourist tax application, and filing process.

Filing Deadline for Tourist Development Tax

Unless otherwise advised, Tourist Development Tax Returns should be completed monthly and submitted to the Tax Collector’s Office along with your tax payment by the 20th of the month following the reporting month. Thus rental income received during July should be reported and tax paid by 20th August. A $50 penalty is payable for any late filing (even where there was no income received) and interest is calculated on any late tax payment.

Please note– the information and filing deadlines provided are specific to the State of Florida. Contact us to find your specific tax rate and information regarding filing and payment deadlines.

Florida Tourist Development Tax Rates

For both owner bookings and bookings taken through Airbnb, VRBO, or HomeAway you must file and pay taxes. The rental income that you collect on your own bookings is subject to both Sales & Use Tax and Tourist Development Tax.

The Florida state tax rate is 6% plus a discretionary rate applied per county. The current rates of tax are for Lake, Monroe, Orange, Osceola, & Polk county are as follows:

Sales and Use Tax

Tourist Development Tax

Combined

Lake County

7%

4%

11%

Osceola County

7.5%

6%

13.5%

Polk County

7%

5%

12%

Orange County

6.5%

6%

12.5%

Monroe County

7.5%

5%

12.5%

 

How to File a Tourist Development Tax Return in Florida

The links provided here will allow you to file your tourist development tax return for your county.

We Can Help File Your Taxes and Obtain Vacation Rental Licenses for As Low as $15 a month*

Click on the button and send us a request and we can get in contact with you to get started. Please note, the $15 / month filing fee does not include any fees, penalties, processing fees, and or licensing fees to be paid to tax authority.