Are Cleaning Fees Taxable on Florida Vacation Rentals?

In Florida, any charge a guest must pay to stay in a vacation rental is part of the taxable rent, including cleaning fees and resort-style fees, even when listed as a separate line. Optional extras that are itemized and withheld from guests who decline them are not rent. That test comes from the Department of Revenue’s Rule 12A-1.061, last amended effective December 29, 2025, which governs the state sales tax, the county surtax and the county tourist taxes on these rentals.

What counts as rent under the rule?

Rule 12A-1.061(3)(e) defines rental charges as the total consideration received for the use or possession of a transient accommodation, or the right to it. Under (4)(a), that rent is taxable whether paid in cash, credits, property, services or other things of value.

The rate applied to that rent is the 6% state tax in §212.03, plus the county surtax and any county tourist tax. Our county tax guide lists the local rates.

Are required fees part of the rent?

Yes. Rule 12A-1.061(4)(b)1 says rent includes any charge or surcharge for items or services the guest must pay as a condition of the stay. That holds even when the charge is itemized separately on the bill, and even when the owner collects it for a service a third party provides.

Paragraph (4)(b)3 adds a second test. A charge for items or services that every guest receives is taxable rent, even if the owner waives it for an individual guest; the waiver is treated as a discount on the rent.

The rule gives three examples in (4)(b)4:

• A resort charges every guest a $5 fee for newspapers and the health club and waives it when a guest objects. The fee is taxable rent.
• A guest rents a beach cottage for three months, and the owner requires cleaning by an outside company, itemized on the bill. The cleaning charge is taxable rent.
• A guest rents a condo for two weeks and may order daily cleaning, which is optional and itemized. That charge is not rent.

When is a separate charge not taxable as rent?

Under (4)(b)2, a charge is outside the rent only when both conditions are met: it is separately itemized on the guest’s bill, and the item or service is withheld when a guest refuses to pay for it.

Paragraph (4)(h) lists separately itemized charges that are not rent, including:

• Charges, fines or damage fees for lost or damaged items such as keys, towels, linens and dishes.
• Meals and beverages, and items bought from an in-unit refrigerator or similar device.
• Laundry services, valet service and transportation services.
• Admissions such as golf, tennis or cultural events billed to the guest’s account.
• Communications services.

Several of these are taxed under other Department rules that the list cross-references, so “not rent” does not always mean “not taxable.” Under (4)(g), a charge that is folded into taxable rent is not taxed a second time as a sale of goods or services.

Are tips, application fees and assessments taxable?

Gratuities are part of the rent under (4)(c)1 unless two conditions are met: the charge is stated separately as a gratuity or tip, and the owner or the owner’s representative receives no direct or indirect monetary benefit from it. A credit card company’s fee is not treated as the owner keeping part of the tip.

Fees for processing a rental application are not taxable under (4)(d), unless they are used to offset or reduce the rent for a guest who is approved. Under (4)(e), assessments a guest must pay the owner as a term of the stay, such as maintenance fees or membership dues, are rent.

How are deposits and cancellations taxed?

Rule 12A-1.061(6) separates deposits by what they buy:

Payment	Taxable?	Rule
Deposit that only holds a reservation until a set time and does not give the right to use the property	No	(6)(a)1
Refundable security deposit, including one kept for damage	No	(6)(a)2
Security deposit withheld and applied to unpaid rent	Yes	(6)(a)2
Prepayment that secures the right to the property for the dates, forfeited by a no-show	Yes	(6)(b)
Deposit applied to the rent once the stay is provided	Yes	(6)(c)

The rule’s own example in (6)(a)1 is a management company that takes a $100 reservation deposit to hold a beach house until 6:00 p.m. on the first night; when the guest neither arrives nor cancels, the kept $100 is not taxable. By contrast, (6)(b)1 describes a condo reserved for a week with a refund allowed up to 48 hours before arrival; when the guest misses the deadline and the owner charges the full weekly rent, that rent is taxable even though nobody stayed.

Under (6)(d)1, a deposit or prepayment applied to the rent is treated as already including the applicable taxes when the guest was put on notice that it does. The rule’s example has the hotel remitting those taxes.

Are pet fees and other add-on fees taxable?

Rule 12A-1.061 does not mention pet fees, early check-in fees or similar add-ons by name. The tests above are what the rule provides: a fee required as a condition of the stay, or charged to every guest, is rent, and a separately itemized fee for something withheld from guests who decline it is not. A refundable pet deposit fits the security deposit language in (6)(a)2 only if it meets that definition.

For a fee that does not fit cleanly, the Department’s GT-800034 brochure gives a Taxpayer Services email for written replies to tax questions.

Do platforms tax the cleaning fee?

Airbnb’s Florida tax page says it calculates the state tax, the surtax and the county taxes it collects on the listing price “including any cleaning fee.” Our guide to what Airbnb and Vrbo collect covers which counties that applies to.

What about the owner’s own purchases?

Rule 12A-1.061(5)(a) makes an owner’s or manager’s purchases of bedding, furnishings, fixtures, toiletries, consumables and taxable cleaning services subject to sales tax, but not to the tourist development tax, tourist impact tax or convention development tax. Under (5)(b), an owner can buy property tax-free only when it is bought exclusively for resale or re-rental and the guest’s charge for it is not part of the taxable rent.

How Florida Hosts helps

Our own cleaning and maintenance staff work across Florida, and guests get 24/7 communication. We also help owners set up their Department of Revenue and county tax accounts, along with the DBPR license and any local registration. Short-term management runs 18–25% of booking revenue, quoted in writing (see pricing), and a free rental projection comes back within one business day.

This guide is general information, not legal or tax advice. Confirm how a specific fee is taxed with the Florida Department of Revenue or a tax professional.