Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified Florida tax professional before filing.
Lake Buena Vista, Florida · USA · Short-term rental taxes
Short-Term Rental Taxes in Lake Buena Vista, Florida
STR income in Lake Buena Vista is subject to federal income tax, Florida state sales tax (6%), an Orange County discretionary sales surtax (0.5%), and Orange County's Tourist Development Tax (6%) — with no Florida state income tax on your net rental profit.
The 30-Second Answer
- Florida has no state income tax — your net STR profit is taxed only at the federal level, reported on Schedule E (passive rental) or Schedule C (if you provide substantial services), as part of your Form 1040.
- You must collect and remit Florida State Sales Tax (6%) plus an Orange County Discretionary Sales Surtax (0.5%) on every booking of six months or less — register with the Florida Department of Revenue for a sales tax certificate.
- Orange County also levies a Tourist Development Tax (TDT) of 6% on transient rentals; this is self-administered by the county and remitted separately to Orange County, not to the state.
- Platforms like Airbnb and Vrbo collect and remit Florida sales tax and the Orange County TDT on your behalf for bookings made through their sites — but you remain responsible for any bookings made outside those platforms.
Deductions
What Can Lake Buena Vista STR Hosts Deduct?
When your property is rented more than 14 days per year and personal use stays within IRS limits, most ordinary and necessary rental expenses are deductible against your rental income.
If you also use the property personally, expenses must be allocated between rental and personal days using the IRS ratio method. The 14-day / 10%-of-rental-days rule determines whether passive-loss limitations apply. Consult a qualified tax professional for your specific situation.
Filing Calendar
Key Dates & Filing Calendar
Lake Buena Vista STR hosts face both federal income tax deadlines and monthly or quarterly Florida sales/tourist-tax filing deadlines.
Florida sales tax returns are generally due monthly; small filers may qualify for quarterly filing. Check your filing frequency with the Florida Department of Revenue when you register.
Florida Department of Revenue, GT-800034 (Rev. 10/25); Florida DR-15 filing instructions; Orange County Tax Collector
Federal Income Tax Treatment
Schedule E vs. Schedule C: Which Applies to Your Lake Buena Vista STR?
The IRS classifies your STR income differently depending on how actively you manage the property and what services you provide to guests — this affects your tax rate and whether self-employment tax applies.
Schedule E — Passive Rental
Standard treatment for most vacation rental hosts
- Net rental income taxed at your ordinary federal income tax rate (10%–37%).
- No self-employment (SE) tax on net rental income.
- Passive-activity loss rules may limit deductions if you also use the property personally.
- Depreciation, mortgage interest, repairs, and other ordinary expenses are deductible.
No income ceiling
Schedule C — Self-Employment / Active Business
Applies when you provide substantial services to guests
- Net profit subject to both ordinary income tax AND self-employment tax (15.3% on first $176,100 of net SE income for 2025).
- Potentially qualifies as an active trade or business, which may allow QBI deduction (Section 199A) of up to 20% of qualified business income.
- All ordinary and necessary business expenses remain deductible.
- More complex recordkeeping and reporting requirements.
No income ceiling
Depreciation
Depreciation for Lake Buena Vista STR Properties
The IRS allows you to deduct the cost of your rental building (not land) over its useful life — a significant non-cash deduction that reduces taxable income each year.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Residential rental building | 27.5 years (straight-line) | Applies to the structure only; land is not depreciable. Allocate purchase price between land and building using property tax assessment or appraisal. |
| Appliances & furniture | 5 years | Stoves, refrigerators, washers, dryers, furniture. May qualify for bonus depreciation or Section 179 expensing in the year placed in service. |
| Carpeting & flooring | 5 years | Treated as personal property if easily removed; otherwise may be 27.5-year structural component. |
| Land improvements (driveways, landscaping) | 15 years | Separate from the building; 150% declining balance method applies. |
A cost segregation study can accelerate depreciation by reclassifying building components into shorter-lived asset classes, potentially generating larger deductions in early years. Consult a CPA or cost segregation specialist.
When you sell the property, the IRS recaptures depreciation previously claimed at a maximum federal rate of 25% (Section 1250 unrecaptured gain). State tax does not apply in Florida, but federal recapture can be significant — factor this into your exit planning.
Tourist Development Tax & Sales Tax
Lake Buena Vista Lodging Taxes: What You Collect from Guests
Every booking of six months or less in Lake Buena Vista (Orange County) triggers three layers of lodging tax that must be collected from guests and remitted to the appropriate authority.
Lake Buena Vista sits entirely within Orange County, Florida. Transient rental hosts must collect Florida state sales tax, the Orange County discretionary sales surtax, and the Orange County Tourist Development Tax on each qualifying booking.
12.5% combined lodging tax rate
Florida Dept. of Revenue GT-800034 (Rev. 10/25); Florida DR-15DSS & DR-15TDT rate schedules; Orange County Tax Collector
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb or Vrbo booking | Platform collects all applicable Florida sales tax and Orange County TDT from the guest and remits on your behalf | You generally do not need to separately collect or remit lodging taxes for platform-booked stays — but verify with the platform and keep records confirming remittance. |
| Direct booking (your own website or cash) | You (the host) must collect from the guest and remit state sales tax + surtax to Florida DOR and TDT to Orange County Tax Collector | You need active registrations with both Florida DOR and Orange County, and must file returns on schedule even if no bookings occurred. |
| Other OTA (e.g., Booking.com) | Varies by platform agreement — confirm whether the OTA has a Marketplace Facilitator agreement with Florida | If the OTA does not remit on your behalf, you are responsible for collection and remittance; review each platform's tax FAQ. |
Rentals of more than six months to the same guest under a bona fide written lease are exempt from Florida transient rental sales tax. Always verify current rates with the Florida Department of Revenue and Orange County Tax Collector, as rates can change.
Platforms
How Major Booking Platforms Handle Taxes in Lake Buena Vista
Florida has marketplace facilitator rules that require major platforms to collect and remit state and local lodging taxes — but your income reporting obligations remain regardless.
| 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); issues 1099-MISC for bonuses/incentives ≥ $600 | Yes — collects and remits Florida sales tax (6% + 0.5% surtax) and Orange County TDT (6%) for bookings made through Airbnb | Annual earnings summary available in your Airbnb host dashboard by January 31 |
| Vrbo / HomeAway | Issues Form 1099-K if gross transactions exceed applicable thresholds | Yes — Vrbo collects and remits Florida state sales tax and Orange County TDT as a marketplace facilitator | Annual earnings summary available in your Vrbo owner dashboard |
| Booking.com | May issue 1099-K if thresholds are met | Verify directly with Booking.com — tax collection arrangements vary and may not cover all Orange County taxes | Earnings reports available in the Booking.com extranet |
| Direct / Other | No automatic reporting; you are responsible for tracking all income | No — you must collect and remit all applicable taxes yourself | Maintain your own records; no third-party summary provided |
Hosting on Multiple Platforms?
Add up gross income from all platforms and direct bookings when determining your total rental income for federal tax purposes. Even if each platform's 1099-K is below the reporting threshold, all income is taxable and must be reported on your Form 1040. Keep separate records for each platform to reconcile against any 1099-Ks received.
DAC7 / OECD Reporting (Non-US Context)
DAC7 is a European Union directive and does not apply to US domestic rentals. US platforms report to the IRS under existing 1099-K rules. This section is not applicable for Lake Buena Vista hosts.
Airbnb Help Center — US tax documents (2025); IRS Form 1099-K rules; Florida DOR marketplace facilitator guidance
Illustrative P&L: Schedule E vs. Schedule C
Example based on a Lake Buena Vista STR earning $40,000/year in gross rental income. Figures are illustrative only — not a tax calculation for your property.
Audit Readiness
Records Every Lake Buena Vista STR Host Should Keep
Good recordkeeping protects your deductions and helps you respond quickly if the IRS or Florida DOR ever asks questions.
| Keep | How long | Why |
|---|---|---|
| Booking records (guest names, dates, amounts, platform) | At least 3 years after filing; 6 years if income may be understated by >25% | Substantiates rental income reported and days rented vs. personal use days |
| Receipts for all deductible expenses (repairs, cleaning, supplies, utilities) | At least 3 years after filing the return | Required to support deductions claimed on Schedule E or Schedule C |
| Florida DR-15 sales tax returns and Orange County TDT returns with proof of payment | At least 3 years; Florida DOR may audit up to 3 years back (longer if fraud suspected) | Demonstrates compliance with state and county lodging tax obligations |
| Property purchase documents, closing statements, and depreciation schedules | Permanently (or at least 3 years after the property is sold) | Needed to calculate adjusted basis, depreciation recapture, and capital gain on eventual sale |
| Personal-use day log (dates you or family used the property) | At least 3 years after filing | IRS requires allocation of expenses between rental and personal use; personal-use days affect deductibility |
Florida has no state income tax, but the Florida DOR can audit your sales tax and TDT filings. Keep lodging tax records separate from your federal income tax records for easy retrieval.
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, legal, or financial advice. Tax laws change frequently — always verify current rates and rules with the Florida Department of Revenue, Orange County Tax Collector, and a qualified tax professional before filing.
- Florida Department of Revenue — GT-800034 — Sales and Use Tax on Rental of Living or Sleeping Accommodations (Rev. 10/25). Confirms 6% state sales tax on transient rentals of six months or less, and the framework for county local option taxes.
- Florida Department of Revenue — DR-15DSS & DR-15TDT Rate Schedules — Provide county-by-county discretionary sales surtax rates and local option transient rental tax rates, including Orange County's 0.5% surtax and 6% TDT.
- Avalara MyLodgeTax — Florida STR Rules (2025) — Overview of Florida transient rental tax registration, filing, and marketplace facilitator rules for short-term rental hosts.
- IRS — Tips on Rental Real Estate Income, Deductions and Recordkeeping — Official IRS guidance on what constitutes rental income, allowable deductions, and recordkeeping requirements for rental property owners.
- Airbnb Help Center — US Tax Documents — Explains Form 1099-K and 1099-MISC issuance thresholds and Airbnb's tax collection and remittance practices for US hosts (2025).
- IRS Publication 527 — Residential Rental Property — Covers the 14-day rule, Schedule E vs. Schedule C classification, depreciation of residential rental property over 27.5 years, and passive activity rules.
Questions
Frequently Asked Questions — Lake Buena Vista STR Taxes
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