Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Florida tax professional before filing.
Florida · USA · Short-term rental taxes
Short-Term Rental Taxes in Florida
Florida STR hosts owe no state income tax but must collect and remit a 6% state sales tax plus county-level tourist development taxes on every transient rental of six months or less, and report net rental income to the IRS on Schedule E.
The 30-Second Answer
- No Florida state income tax — rental income is reported only on your federal return via Schedule E (Form 1040); Florida has no personal income tax return.
- You must register with the Florida Department of Revenue and collect 6% state sales tax (plus a county discretionary sales surtax) on every rental of six months or less — these are called transient accommodations.
- Most counties also levy a Tourist Development Tax (TDT) of 1%–6% on top of state sales tax; many counties self-administer it, meaning you file separately with the county.
- Platforms like Airbnb and Vrbo collect and remit lodging taxes in many Florida counties, but you remain responsible for registering and verifying coverage — and for reporting all rental income to the IRS.
Deductions
What Florida STR Hosts Can Deduct
Because Florida has no state income tax, every federal deduction you claim reduces only your federal taxable income — but that still matters significantly.
Deductions must be pro-rated if you also use the property personally. The IRS 14-day / 10%-of-rental-days rule determines whether the property is treated as a rental or a personal residence. Source: IRS Publication 527.
Filing Calendar
Key Dates & Filing Calendar
Florida STR hosts face both federal income-tax deadlines and ongoing state/county sales-and-lodging-tax filing cycles.
Florida has no state income tax return — your only income-tax filing is federal (IRS). However, sales tax and tourist development tax filings are separate, ongoing obligations.
Florida Department of Revenue, GT-800034 (Rev. 10/25); IRS Publication 527; truenorthmanaged.com 2025 checklist.
Federal Tax Treatment
How the IRS Classifies Your Florida STR
There is no Florida state income tax, so the key question is how the IRS treats your rental activity — which drives which federal form you use and whether self-employment tax applies.
Schedule E — Passive Rental
Most common: you rent without providing hotel-like services
- Report gross rents and deduct allowable expenses on Schedule E, attached to Form 1040.
- Net income is NOT subject to self-employment (SE) tax — a significant saving.
- Passive-activity loss rules may limit deductions if you have other income; a $25,000 allowance applies for active participants earning under $100,000 AGI.
- Depreciation on the structure (27.5 years) is a major non-cash deduction.
No income ceiling
Schedule C — Self-Employment / Hotel-Like
Applies when you provide substantial services to guests
- Report income and expenses on Schedule C; net profit is subject to 15.3% self-employment tax.
- Triggered when services go beyond normal rental maintenance — e.g., daily housekeeping, breakfast, guided tours.
- Allows deduction of the same expenses as Schedule E, plus a home-office deduction if applicable.
- Most vacation rental hosts do NOT qualify here; consult a CPA if you offer extensive guest services.
No income ceiling
14-Day / Non-Taxable Rental Exception
Rent your home 14 days or fewer — income may be tax-free
- If you rent for 14 days or fewer AND personally use the home for more than 14 days (or 10% of rental days), rental income is NOT reported to the IRS.
- No rental deductions are allowed either — only mortgage interest and property taxes on Schedule A.
- Florida sales tax and TDT may still apply even if the income is federally non-taxable.
- Exceeding 14 days flips the property into taxable rental status for the entire year.
14 rental days per year
Depreciation
Depreciation for Florida STR Owners
Depreciation is often the single largest deduction for Florida STR hosts — and it requires no cash outlay.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental structure | 27.5 years (straight-line) | Land value excluded; use purchase price minus land allocation as basis. |
| Appliances & furniture | 5 years | Eligible for Section 179 expensing or bonus depreciation in year of purchase. |
| Carpets & flooring | 5 years | Treated as personal property if easily removed; otherwise 27.5 years. |
| Roof, HVAC, structural improvements | 27.5 years | Cost Segregation study can reclassify some components to shorter lives. |
Depreciation begins when the property is 'placed in service' as a rental, not when purchased. Mixed personal/rental use requires pro-rating by rental days. Source: IRS Publication 527.
When you sell, the IRS recaptures depreciation previously claimed at up to 25% (unrecaptured Section 1250 gain). Plan ahead with a tax professional before selling.
Tourist Development Tax & Sales Tax
Florida Lodging Taxes: State + County Layers
Every Florida STR host must collect and remit at least two layers of tax — state sales tax and a county tourist development tax — on transient rentals of six months or less.
Florida's transient rental tax stack combines a statewide 6% sales tax with county-level discretionary surtaxes and tourist development taxes. Rates vary by county; the example below uses a representative mid-range county.
7%–13.5% combined (varies by county)
Florida Department of Revenue, GT-800034 (Rev. 10/25); FL DOR Form DR-15TDT (Local Option Transient Rental Tax Rates); Lee County Clerk of Court TDT page.
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb / Vrbo booking (where platform agreement covers taxes) | Platform collects and remits state sales tax and TDT directly to authorities in participating counties | You may not need to remit these taxes yourself, but you must still register and verify the platform's coverage for your specific county |
| Direct booking (your own website or phone) | Host collects from guest and remits state sales tax to FL DOR (Form DR-15) and TDT to county (if self-administered) | You must hold a Florida sales tax certificate and a county TDT registration; keep remittance records for every booking |
| Property managed by a licensed property manager | Property manager (as 'dealer') registers and remits on your behalf | Confirm in writing that your manager is registered and remitting; you remain ultimately liable if they fail to remit |
Most Florida counties self-administer the TDT, meaning you file and pay the TDT separately with the county — not with the Florida DOR. Check Form DR-15TDT for your specific county's rules. Rates change; always verify current rates with the FL DOR and your county.
Platforms
How Airbnb, Vrbo & Others Handle Florida Taxes
Major platforms collect lodging taxes in many Florida counties, but income reporting to the IRS is a separate obligation that always falls on the host.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Issues Form 1099-K if gross transactions exceed $20,000 and 200+ transactions (2025 threshold); otherwise Earnings Summary | Collects and remits state sales tax and TDT in most Florida counties under marketplace facilitator agreements | Earnings Summary available in host dashboard; 1099-K mailed/available by Jan 31 |
| Vrbo / HomeAway | Issues Form 1099-K under same IRS thresholds | Collects and remits lodging taxes in many Florida counties; verify coverage for your county | Annual earnings statement available in owner dashboard |
| Direct / other OTAs | No automatic IRS reporting; host must self-report all income | Host is solely responsible for collecting and remitting all state and county taxes | No platform-issued summary; maintain your own records |
Hosting on Multiple Platforms?
Add up gross income from all platforms before comparing to IRS thresholds. Each platform reports only its own payments; the IRS expects you to report total income from all sources on Schedule E regardless of whether you received a 1099-K.
DAC7 / OECD Reporting (EU Rule — Does Not Apply in Florida)
DAC7 is a European Union directive requiring platforms to report seller income to EU tax authorities. It does not apply to Florida or US-based rentals. US platforms report to the IRS under Form 1099-K rules instead.
Airbnb Help Center, US tax documents (2025); IRS Form 1099-K rules; FL DOR GT-800034.
Illustrative P&L — Schedule E Rental
Example for a Florida STR generating $40,000 gross rent. Figures are illustrative only.
Record-Keeping
Stay Audit-Ready: What to Keep
Florida STR hosts face potential audits from both the IRS (income tax) and the Florida DOR or county (sales/TDT compliance). Good records protect you on both fronts.
| Keep | How long | Why |
|---|---|---|
| Booking records (dates, guest names, amounts received) | At least 3 years after filing; 6 years if income under-reported by >25% | Proves rental days vs. personal-use days for IRS pro-ration; supports TDT remittance calculations |
| Sales tax & TDT remittance receipts / confirmation numbers | At least 3 years | Florida DOR and county auditors can assess back taxes, penalties and interest if you cannot prove remittance |
| Receipts for all deductible expenses (repairs, cleaning, management fees, etc.) | At least 3 years after the return due date | IRS Schedule E deductions must be substantiated; undocumented deductions are disallowed on audit |
| Property closing statement (HUD-1 / ALTA) and improvement records | As long as you own the property, plus 3 years after sale | Establishes cost basis for depreciation and capital-gains calculation on eventual sale |
| Platform 1099-K forms and earnings summaries | At least 3 years | IRS matches 1099-K data to your return; discrepancies trigger automated notices |
Florida has no state income tax audit, but the Florida DOR actively audits transient rental operators for sales tax and TDT compliance. County tourist tax offices (e.g., Lee County Inspector General) conduct their own audits independently.
Estimator
Short-Term Rental Tax Estimator
Plug in your bookings and costs to see your likely taxable position.
Your Numbers
Total short-term-rental income, before costs.
Allowable running costs, mortgage interest, depreciation and platform fees.
Your top income-tax band, as a percentage.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Tax rates, thresholds and rules change frequently. Always verify current rates with the Florida Department of Revenue, your county tax office, and a qualified tax professional.
- Florida Department of Revenue — GT-800034 — Sales and Use Tax on Rental of Living or Sleeping Accommodations (Rev. 10/25). Official guidance on the 6% state sales tax, discretionary surtax, and local option transient rental taxes. floridarevenue.com
- Florida Department of Revenue — Form DR-15TDT — Local Option Transient Rental Tax Rates — lists TDT rates for every Florida county and indicates whether the county self-administers. floridarevenue.com/taxes/rates
- IRS — Tips on Rental Real Estate Income, Deductions and Recordkeeping — Official IRS guidance on what constitutes rental income, allowable deductions, and recordkeeping requirements. irs.gov (2024)
- IRS Publication 527 — Residential Rental Property — Comprehensive IRS guide covering Schedule E reporting, the 14-day rule, depreciation, and mixed personal/rental use. irs.gov
- Airbnb Help Center — US Tax Documents — Explains Form 1099-K and 1099-MISC thresholds and issuance timelines for Airbnb hosts. airbnb.com/help/article/414 (2025)
- Lee County Clerk of Court — Tourist Development Tax — Example of a Florida county self-administering its TDT; explains registration and remittance obligations. leeclerk.org (2024)
- Avalara MyLodgeTax — Florida STR Rules — Overview of Florida STR lodging tax obligations and marketplace facilitator rules. avalara.com/mylodgetax (2025)
- TrueNorth Managed — Florida Rental Property Tax Deductions 2025 Checklist — Practical checklist of deductible expenses and filing deadlines for Florida rental property owners. truenorthmanaged.com (2025)
Questions
Frequently Asked Questions — Florida STR Taxes
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