Florida County Surtax on Vacation Rentals: 2026 Rates

Every Florida county that levies a discretionary sales surtax adds it to the 6% state tax on vacation rentals of six months or less. The surtax is figured on the same taxable rent, at the rate of the county where the home is, and it is always filed with the Florida Department of Revenue alongside the state tax. For 2026, the Department’s DR-15DSS chart (R. 11/25) puts the surtax in the counties we serve between none and 1.5%.

What is the discretionary sales surtax?

It is a county-level add-on to the state sales tax. Under §212.054(2)(a), a surtax levied under §212.055 applies to all transactions in the county that are subject to the state tax on sales, use, services, rentals and admissions. Each one is adopted for a purpose, such as school capital outlay or local government infrastructure, which is why the DR-15DSS chart shows an effective date and often an expiration date for each surtax.

How does it apply to a vacation rental?

Section 212.054(3) says a transaction occurs in a surtax county when “the transient rental transaction occurs in the county.” The Department’s Rule 12A-15.003(8) makes it concrete: when a transient accommodation is in a surtax county, the surtax is due at that county’s rate, and the owner or the owner’s representative must collect it at that rate.

The surtax is figured on the same rent as the 6% tax. The Department’s brochure GT-800034 (R. 10/25) describes the tax on rentals of six months or less as “Florida’s 6% state sales tax, plus any applicable discretionary sales surtax,” and the DR-15TDT chart says the county tourist taxes are in addition to both. What belongs in taxable rent, such as required cleaning fees, is covered in our taxable charges guide.

Does the $5,000 cap apply to rentals?

No. Section 212.054(2)(b)1 exempts the part of a sale above $5,000 on any single item of tangible personal property. GT-800034 states plainly that “the $5,000 surtax limitation does not apply to charges for transient rentals,” so a long or expensive booking is taxed in full.

Where is it filed?

With the Department of Revenue, every time. The DR-15TDT chart says sales tax and surtax on transient rentals “are always reported and remitted to the Department,” even in counties that collect their own tourist tax. GT-800034 says to report both on Line D of the Sales and Use Tax Return (Form DR-15), and to enter the surtax portion on Line 15(d), Total Amount of Discretionary Sales Surtax Due, on the back of the return.

Registration and filing deadlines are the same as for the state tax; our state sales tax guide covers them.

What are the 2026 rates in our counties?

The table shows the total 2026 surtax from DR-15DSS (R. 11/25), the combined state-plus-surtax rate paid to the Department, and the county’s local transient rental tax from DR-15TDT (R. 10/26), which is paid to the county in all of these counties.

County	2026 surtax	State + surtax (to DOR)	Local tourist tax (to county)
Alachua	1.5%	7.5%	5%
Bay	1%	7%	5% (listed ZIPs)
Brevard	1% (ends Dec 31, 2026)	7%	5%
Broward	1%	7%	6%
Charlotte	1% (ends Dec 31, 2026)	7%	5%
Collier	None	6%	5%
Duval	1.5%	7.5%	6%
Escambia	1.5%	7.5%	5%
Gulf	1%	7%	5%
Hillsborough	1.5%	7.5%	6%
Indian River	1%	7%	5%
Lake	1%	7%	4%
Lee	0.5%	6.5%	5%
Leon	1.5%	7.5%	5%
Manatee	1%	7%	6%
Marion	1.5%	7.5%	4%
Martin	0.5%	6.5%	5%
Miami-Dade	1%	7%	6% (city exceptions)
Monroe	1.5%	7.5%	5%
Nassau	1%	7%	5% (ZIP 32034)
Okaloosa	1%	7%	6%
Orange	0.5%	6.5%	6%
Osceola	1.5%	7.5%	6%
Palm Beach	0.5%	6.5%	6%
Pinellas	1%	7%	6%
Polk	1%	7%	5%
St. Johns	0.5%	6.5%	5%
St. Lucie	1%	7%	5%
Santa Rosa	1% (0.5% ends Dec 31, 2026)	7%	5%
Sarasota	1%	7%	6%
Seminole	1%	7%	5%
Volusia	0.5%	6.5%	6%
Walton	1%	7%	5% or 2% by ZIP

The local tourist tax notes come from the DR-15TDT footnotes. In Bay County it applies only in ZIP codes 32401, 32404, 32405, 32407, 32408, 32410 and the Bay County portion of 32413. In Miami-Dade it is 4% in Surfside and Bal Harbour and 7% in Miami Beach. Nassau’s applies only in ZIP code 32034, and Walton’s is 5% in ZIP codes 32459, 32550, 32454, 32461 and the Walton portion of 32413, and 2% elsewhere. Our tourist development tax guide has the details.

What changed for 2026?

Page 2 of the 2026 DR-15DSS lists two changes in our counties. In Palm Beach County, the 1% local government infrastructure surtax was repealed effective December 31, 2025, and a new 0.5% school capital outlay surtax began January 1, 2026, running to December 31, 2035. In Martin County, the 0.5% school capital outlay surtax expired December 31, 2025, leaving the 0.5% local government infrastructure surtax, which runs to December 31, 2034.

Owners in those two counties who set a tax rate in a booking system before 2026 should check that it now uses 0.5%.

Which surtaxes are set to end?

The chart’s legend says new, revised, extended or expiring surtaxes are printed in bold. In our counties, both of Brevard’s 0.5% surtaxes and Charlotte’s 1% surtax show an expiration date of December 31, 2026, as does one of Santa Rosa’s two 0.5% surtaxes. Whether any of them is renewed will show on the next edition of DR-15DSS, so check the chart before collecting tax on stays that begin in 2027.

How Florida Hosts helps

We help owners open their Department of Revenue and county tax accounts along with the DBPR license and any local registration, and our own cleaning and maintenance staff and 24/7 guest communication handle the stays. Short-term management is 18–25% of booking revenue, quoted in writing. See how pricing works or request a free rental projection, delivered within one business day.

This guide is general information, not legal or tax advice. Confirm current surtax rates with the Florida Department of Revenue or a tax professional before you collect.