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Florida Sales & Use Tax – Rental Income

Sales & Use Taxes are payable on short term rental income (individual bookings of less than six months).  Filed monthly to the Florida Department of Revenue (DOR), due by 1st of month; late filing penalties effective after 20th of month.

In Florida, Sales and Use Tax is payable on all short term rental income, regardless of where it is received. Your management company will usually collect and report all Sales and Use Tax on the rentals that they handle. However, if you receive rental income in your home country you will need to collect and report Sales and Use Tax on this income either through your management company or direct with the relevant authorities. If you choose to deal directly, you can make application to the Florida Department of Revenue to set up your account, alternatively we will prepare and file the application on your behalf to set up your account and assist with the initial filings..

Filing Deadline

Unless otherwise advised, Sales & Use Tax Returns must be completed monthly and submitted to the Department of Revenue along with your tax payment by the 20th of the month following the reporting month. Thus rental income received during July should be reported and tax paid by 20th August. A $50 penalty is payable for any late filing (even where there was no income received) and interest is calculated on any late tax payment.

Please note – the information and filing deadlines provided  are specific to the State of Florida. Please contact our office for information relating to the State where your property is located.

Tax Rates

Reporting Sales & Use Tax Collected on Owner Bookings
The rental income that you collect on your own bookings is subject to both Sales & Use Tax and Tourist Development Tax.
The Florida state tax rate is 6% plus a discretionary rate applied per county.  The current rates of tax are for Lake, Osceola & Polk county are as follows: 

 Sales and Use TaxTourist Development TaxCombined
Lake County7%4%11%
Osceola County7.5%6%13.5%
Polk County7%5%12%
Downloads
Reporting Sales & Use Tax – PAPER FILE
Reporting Sales & Use Tax Collected– E-FILE
Other Website Links
Florida Department of Revenue Website
Related Articles
Voluntary Disclosure of Florida State Sales & Use Tax

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