Florida Short-Term Rental Laws (2026)

Florida vacation rental compliance combines a state lodging license, state and local taxes, and address-specific city or county rules. An operator can satisfy Florida Department of Business and Professional Regulation requirements and still be prohibited by local zoning or lack a required local registration.

This 2026 guide uses current official DBPR, Florida Department of Revenue, Miami-Dade County, City of Orlando, and City of Fort Lauderdale materials. Verify the exact jurisdiction before purchasing, advertising, or accepting a booking.

Florida Short-Term Rental Laws - Quick Answer

State license: DBPR generally requires a Vacation Rental license when an entire qualifying unit is rented more than three times in a calendar year for stays shorter than 30 days or one calendar month, whichever is less, or is held out as regularly rented to guests.
Room rentals: DBPR says rental of a room or rooms rather than the whole unit is not classified as public lodging for its vacation-rental license, though local rules and taxes can still apply.
State sales tax: Florida applies 6% sales tax to transient accommodations rented for six months or less, plus the county's current discretionary surtax.
Local lodging taxes: Tourist development and other local-option transient rental taxes can apply in addition to state tax and surtax.
Local authorization: Cities and counties may require zoning approval, a Certificate of Use, business tax receipt, registration, inspection, local contact, and operating standards.
Platform collection: A marketplace may collect some taxes, but hosts must verify which state and local accounts, channels, returns, and direct bookings remain their responsibility.

Florida DBPR Vacation Rental License

The Florida DBPR Guide to Vacation Rentals defines a vacation rental as a qualifying condominium, cooperative unit, or individually or collectively owned one-family, two-family, or four-family house or dwelling unit that is a transient public lodging establishment and is not a timeshare project.

When a DBPR License Is Required

For an entire unit, a DBPR vacation-rental license is generally required when the property is:

rented more than three times in a calendar year;
for periods shorter than 30 days or one calendar month, whichever is less; or
advertised or held out to the public as a place regularly rented to guests.

DBPR states that renting a single room or rooms rather than the whole unit is not classified as public lodging for this license. That limited state classification does not override city home-sharing rules, local business registration, zoning, or tax obligations.

License Classifications

Vacation Rental - Condominium: a unit or group of units in a condominium or cooperative.
Vacation Rental - Dwelling: a single-family house, townhouse, or units in a duplex, triplex, quadruplex, or other dwelling containing no more than four units collectively.

DBPR also uses Single, Group, and Collective license structures. A Collective license covers a licensed agent's units at separate locations, is limited to 75 units, and is restricted to counties in one DBPR district.

2026 Application and License Fees

A new application includes a $50 application fee, $10 Hospitality Education Program fee, and the applicable full-year or half-year license fee. Current Single and Group license fees include:

one rental unit: $170 full year or $90 half year;
2-25 units: $180 full year or $95 half year;
26-50 units: $195 full year or $102.50 half year; and
higher capacity tiers listed on DBPR's live fee schedule.

Fees depend on unit count, district, application date, and remaining time before renewal. Do not use an all-in fee from an older article because DBPR calculates the total from current components.

DBPR Renewal Districts

District 1 - Miami, Dade and Monroe: October 1.
District 2 - Fort Lauderdale, Broward, Martin and Palm Beach: December 1.
District 3 - Tampa-area counties: February 1.
District 4 - Orlando-area counties: April 1.
District 5 - Jacksonville-area counties: June 1.
District 6 - Panama City-area counties: June 1.
District 7 - Fort Myers-area counties: December 1.

Check the county list and half-year date in the current DBPR guide. Properties in separate DBPR districts require separate licenses.

Florida State Safety and Operating Requirements

DBPR requires a licensed establishment to display current licenses conspicuously and keep the premises clean, safe, free of vermin, and in good physical condition. Official guidance also addresses:

clean bedding and linens;
soap and guest supplies;
dish and glassware sanitization or the required exception notice;
safe cribs when provided;
smoke detectors in every living unit;
hearing-impaired smoke detectors based on licensed unit count;
safe electrical systems without extension cords;
NFPA 101 Life Safety Code compliance; and
automatic sprinklers in specified multi-story vacation-rental condominiums.

For buildings of three stories or more, a Certificate of Balcony Inspection is generally filed every three years unless qualifying balconies and stairs are condominium common elements and the licensee provides proof of the exemption.

Public lodging establishments must provide annual human-trafficking awareness training to covered housekeeping and front-desk or reception employees. New covered employees must be trained within the statutory timeframe.

Florida Taxes on Transient Rentals

The Florida Department of Revenue's current transient accommodations guidance applies 6% state sales tax, plus any applicable discretionary sales surtax, to rental charges for living, sleeping, or housekeeping accommodations rented for six months or less.

Three Potential Tax Layers

Florida sales tax: 6%.
County discretionary sales surtax: the rate shown on Florida DOR's 2026 schedule.
Local-option transient rental tax: tourist development, convention development, tourist impact, or municipal resort taxes where imposed.

County rates change. Use Florida DOR's 2026 discretionary sales surtax schedule and current local-option transient rental tax schedule rather than a statewide range copied from an older article.

A bona fide written lease for continuous residence longer than six months is generally outside this transient-rental tax treatment. Preserve the written agreement and occupancy records supporting an exemption.

Marketplace and Direct Booking Duties

Florida sales tax and discretionary surtax are reported to the Department of Revenue. Depending on the county, local transient tax may be remitted to the county or DOR. A platform agreement can cover specified bookings and taxes, but operators should confirm:

which taxes the platform collected;
whether a state or county registration is still required;
whether returns remain due;
how cleaning fees and other charges are treated; and
how direct and uncovered-platform bookings are reported.

Local Regulation and State Preemption

Florida law limits some local prohibition and duration or frequency regulation adopted after June 1, 2011, while preserving qualifying older local ordinances and allowing local governments to apply generally applicable zoning, registration, inspection, parking, noise, occupancy, and related rules within statutory limits. The practical result is not one uniform statewide permission.

Always determine whether the property is inside a municipality or in unincorporated county territory. County guidance often does not govern a property inside a city, and city rules may coexist with county tax obligations.

Miami-Dade County Vacation Rental Rules

Miami-Dade County's Short-Term Vacation Rentals program applies to qualifying properties in unincorporated Miami-Dade County. Do not use it as a substitute for the City of Miami, Miami Beach, or another municipality's rules.

Miami-Dade Certificate of Use

A responsible party must obtain a Certificate of Use before listing, advertising, or operating the property.
The CU must be renewed or reapplied for annually.
An inspection is scheduled as part of the application process.
Outstanding fines or liens can prevent issuance or renewal.
The CU must be displayed conspicuously for guests.

The current County page lists a $139.44 CU fee and separate inspection and surcharge amounts, but the total displayed by the page does not reconcile with its components. Verify the amount in the County portal before payment rather than relying on a calculated total.

Miami-Dade Occupancy and Responsible Party

Maximum overnight occupancy is two people per bedroom plus two additional people per property, capped at 12, excluding children under three and subject to the building-code occupant load. The responsible party must be available 24 hours a day, seven days a week, maintain required records and notices, and address compliance issues.

For Miami-area operations, confirm the actual municipality. Checkmate's Miami Gardens Airbnb management page covers a separate city with its own rules.

Orlando Short-Term Rental Rules

The City of Orlando defines a short-term rental as a rental for fewer than 30 days and distinguishes owner- or tenant-occupied Home Sharing from a Commercial Dwelling Unit.

Orlando Home Sharing

Under the city's Home Sharing Registration program:

the registrant must live onsite and be present while hosting;
only one booking is allowed at a time;
no more than half of the dwelling or bedrooms may be used for home sharing;
the registration proof must be included or linked in online advertising;
a tenant needs notarized owner permission; and
a property in a mandatory HOA needs the required HOA approval.

Rental of an entire home by an individual owner for stays of 1-29 days is generally not permitted through Home Sharing. Whole-unit transient rental is treated as a Commercial Dwelling Unit, which is limited by zoning and requires the applicable Business Tax Receipt.

The city currently lists $275 for the first registration year and renewal amounts based on occupancy or ownership status. Verify the live page before renewal.

For local operations support, see Checkmate's Orlando Airbnb management page.

Fort Lauderdale Vacation Rental Rules

Fort Lauderdale requires registration for a qualifying residential dwelling or condominium advertised to transient occupants for stays of 30 days or less. The property cannot operate until the city issues its Certificate of Compliance.

Fort Lauderdale Registration and Inspection

The current city page lists an $880 registration fee for up to four units under one folio, including the first inspection.
Safety reinspection or no-show fees are listed at $100.
The city business tax account is invoiced after the vacation-rental application is approved.
The property is scheduled for inspection after vacation-rental registration and business-tax fees are paid.
Registration expires September 30, and renewal is due at least 60 days before expiration.

These amounts replace the obsolete $350 registration and $75 inspection figures that still appear in older fee materials.

Fort Lauderdale Occupancy and Responsible Party

Overnight occupancy is limited to two people per legal sleeping room, subject to the ordinance's child exception and verified by inspection. The owner must appoint a natural person as responsible party who:

resides within 25 miles of the property;
is available 24 hours a day;
can respond in person within one hour;
provides required guest rules and notices;
maintains the guest register; and
inspects the property after each rental period.

The city's inspection checklist includes fire extinguishers, evacuation maps, compliant smoke and carbon-monoxide detection, and a noise-level detection device with specified record retention. Review the live Vacation Rental Registration page before applying.

Other Florida Jurisdictions

Tampa, Jacksonville, Clearwater, Sarasota, Destin, Fort Walton Beach, St. Petersburg, Kissimmee, and other Florida destinations use different zoning, minimum-stay, registration, and operating rules. This article does not repeat older exact fees or tax rates for those cities without current official confirmation.

For market support, see Checkmate's Tampa, Clearwater, and Clearwater Beach Airbnb management pages. Verify legal eligibility directly with the responsible city or county before relying on a market page.

Florida Host Compliance Checklist

Identify the jurisdiction. Confirm incorporated city or unincorporated county status.
Confirm zoning and property eligibility. Check permitted use, minimum stays, HOA rules, and any grandfathered ordinance.
Classify the rental. Determine entire-unit DBPR licensing and the correct condo or dwelling classification.
Apply for DBPR licensing. Add every rental address and pay current district-based fees.
Complete local authorization. Obtain city or county registration, business tax receipt, CU, inspection, and local contact approval.
Register for taxes. Establish Florida DOR and local transient-rental accounts as required.
Audit booking channels. Document what each marketplace collects and remit uncovered bookings.
Prepare safety systems. Complete state and local fire, balcony, pool, sanitation, occupancy, and notice requirements.
Calendar renewals. Track DBPR district renewal, local permits, inspections, business tax, and returns.
Preserve records. Keep licenses, inspections, training, bookings, guest registers, exemptions, taxes, and complaint responses.

Common Florida Compliance Mistakes

Obtaining a DBPR license but skipping local zoning or registration.
Applying the entire-unit DBPR license rule to a room rental without checking DBPR's room-rental distinction.
Using a statewide county surtax range instead of the current county rate.
Assuming Airbnb or Vrbo remits every state and local tax for every channel.
Applying unincorporated Miami-Dade rules to a property inside Miami or Miami Beach.
Treating Orlando Home Sharing as permission for an absent host to rent the whole home.
Using Fort Lauderdale's old $350 registration and $75 inspection fees after the city posted its newer schedule.
Missing the DBPR district renewal date or a separate local renewal deadline.

Official Sources

Bottom Line

Florida hosts need three separate compliance checks - DBPR licensing, state and local tax registration, and property-specific city or county authorization. Verify the address before listing, keep every license and tax account current, and document the taxes handled by each platform. This guide is general information, not legal or tax advice.