Florida Tourist Development Tax: What Travelers Need to Know for 2025

Florida applies several layers of taxes to hotel rooms, resorts, vacation rentals, and short-term accommodation. These include state sales tax, county tourist development tax (often called “bed tax” or “resort tax”), and additional local surcharges depending on the county.

Because Florida’s tourism taxes are county-based, the total tax rate varies significantly by region. This makes Florida one of the most confusing U.S. states for lodging taxes.

Main Types of Florida Lodging Taxes (2025)

1. Florida State Sales Tax

6 percent statewide.

2. County Tourist Development Tax (TDT)

Ranges from 3% to 6% depending on the county.

Examples (December 2025 values):

• Orange County (Orlando/Disney): 6% TDT

• Miami-Dade County: 6% TDT

• Hillsborough County (Tampa): 6% TDT

• Pinellas County (Clearwater/St. Pete): 6% TDT

• Monroe County (Key West): 5% TDT

3. Additional County Surcharges

Some counties add:

• 1% local option tax

• 1% convention development tax

• 1% food & beverage or tourism surtax (varies by locality)

This means total lodging tax can exceed 13% in major tourism counties.

Effective Tax Load for Travelers

Common ranges for December 2025:

• Orlando hotels → 12.5%–13.5%

• Miami hotels → 13%–14%

• Tampa hotels → 13%–14%

• Key West hotels → 12%–13%

Short-term rentals (Airbnb, VRBO, villas) pay the same taxes as hotels.

Who Must Pay These Taxes?

All visitors staying in:

• Hotels and resorts

• Motels and inns

• Short-term rentals (Airbnb, VRBO)

• Condos rented less than 6 months

• Beach houses and vacation rentals

Long-term stays (over 6 months) are typically exempt.

How Are Florida Lodging Taxes Collected?

Taxes are collected by:

• Hotels and resorts (added at check-out)

• Licensed property managers

• Short-term rental hosts

• Airbnb/VRBO → often collect automatically

Visitors will see these charges listed separately on their invoice.

Why Florida Charges These Taxes

Tourist development taxes fund:

• Convention centers

• Beach renourishment and coastal infrastructure

• Tourism marketing

• Local county services

• Sports facilities and event venues

The system is county-managed, so each county allocates funds according to local law.

Important Note for Travelers

Florida has one of the most fragmented and locally administered tax systems in the U.S.
Always expect room rates to be quoted before tax and factor in an additional 12–14 percent in most major destinations.