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Statewide lodging tax figures cited to the state revenue department.
Florida's 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates for living quarters or sleeping or housekeeping accommodations rented for six months or less.
Counties may impose local option transient rental taxes in addition to the 6% state sales tax and any applicable discretionary sales surtax.
| Rule | Rule text |
|---|---|
| Statewide lodging tax | Florida's 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates for living quarters or sleeping or housekeeping accommodations rented for six months or less. Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034). As of 2026-10-09. |
| Local lodging taxes | Counties may impose local option transient rental taxes in addition to the 6% state sales tax and any applicable discretionary sales surtax. Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034). As of 2026-10-09. |
Rates are from the Florida revenue department, retrieved 2026-10-09. Primary sources: https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf.
Florida's 6% state sales tax, plus any applicable discretionary sales surtax, applies to rental charges or room rates for living quarters or sleeping or housekeeping accommodations rented for six months or less. Source: Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034), https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf, as of 2026-10-09.
Counties may impose local option transient rental taxes in addition to the 6% state sales tax and any applicable discretionary sales surtax. Source: Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations (GT-800034), https://floridarevenue.com/Forms_library/current/brochure/gt800034.pdf, as of 2026-10-09.
Estimates for planning; not tax/legal advice.