Florida Tourism Tax Calculator

Calculate the total tax burden on short-term rentals, hotel stays, and transient accommodations in Florida, including the state sales tax, county tourist development tax, and discretionary sales surtax.

Formula

Taxable Base = (Nightly Rate × Nights) + Cleaning / Other Taxable Fees

State Sales Tax = Taxable Base × 6%

Tourist Development Tax (TDT) = Taxable Base × County TDT Rate (0%–6%)

Discretionary Sales Surtax = Taxable Base × County Surtax Rate (0%–1.5%)

Total Tax = State Sales Tax + TDT + Discretionary Sales Surtax

Total Charge = Taxable Base + Total Tax

Effective Tax Rate = Total Tax ÷ Taxable Base × 100

Assumptions & References

  • Florida imposes a 6% state sales tax on all transient rentals of 6 months or less (F.S. § 212.03).
  • Each county may levy a Tourist Development Tax (TDT) of up to 6% under F.S. § 125.0104. Rates shown reflect current levies as of 2024.
  • Counties may also impose a Discretionary Sales Surtax (F.S. § 212.054); technically applies to the first $5,000 of a taxable transaction — for most short stays this equals the full base.
  • Cleaning fees and other mandatory charges billed to the guest are considered part of the taxable rental price under Florida Department of Revenue guidance (TIP 21A01-03).
  • Rentals exceeding 6 consecutive months are generally exempt from transient rental taxes.
  • Some counties (e.g., Miami-Dade) may levy additional convention development taxes not included here; consult the Florida DOR for the most current rates.
  • References: Florida Statutes §§ 212.03, 125.0104, 212.054; Florida Department of Revenue GT-800034 (Taxation of Short-Term Rentals).

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