2024 FL Transient/Hotel Rent Tax Rates by County

Florida is one of the top tourist destinations in the world.  From our beaches, Disney World, and Universal Studios to NFL, NHL, MLB, and some of the biggest fishing tournaments in the world.  Florida is also a huge choice for conventions!  Florida realized a long time ago that all these tourists create an amazing tax revenue generating opportunity.  So, we have Florida state and local taxes on everything from rental cars and restaurants as well as transient rental accommodations.  That means every tourist that rents a sleeping accommodation for less than six months will be subject to Florida state and usually local taxes.  Florida also allows the counties to impose a local tax on sleeping accommodations up to six percent.  These taxes (called “bed taxes” or “tourist development taxes”) are imposed on every sleeping accommodation including hotels, AirBNBs, VRBO rentals, and even on individuals renting out their homes.  Think about it, just what Florida resident is going to complain about passing on the cost of government to tourists? 

For all you tourists researching whether your hotel tax rate is correct, below is a chart to help!  For landlords renting out your home or hotel rooms, this chart will help you determine what tax rates to charge as well as how to report the tax.  The Counties in BOLD manage the local tax themselves, so you will need to register, file, and pay the local tax to the county and also register, file, and pay tax to the state for the state six percent rate.  In the non-bolded counties, you only need to register, file, and pay to the Florida Department of Revenue.

THE 2024 FLORIDA COMBINES TAX RATE

ON TRANSIENT RENTALS

(HOTELS, AIRBNBS, VBRO, ETC)

Below is a chart of the current, combined rate on transient rentals rent effective January 1, 2024:

• Bay: Applies only to ZIP codes 32401, 32404, 32405, 32407, 32408, 32410, and Bay County portion of 32413.
• Miami-Dade: 4% for Surfside and Bal Harbour, 7% for Miami Beach, and 6% for the rest of the county.
• Nassau: Applies only to Amelia Island (ZIP code 32034).
• Okaloosa: *6% for the Okaloosa County Tourist Development Tax District and 5% for the Expansion District.
• Walton: 5% for ZIP codes 32459, 32550, 32454, 32461, and Walton County portion of 32413; and 2% for the rest of the county