Short-Term Rentals in Martin County, FL (2026)
1 rule for unincorporated Martin County, Florida.
Verified from official government sources
Note: These county rules apply to unincorporated areas of Martin County. If you live within an incorporated city, that city's own rules apply: see the city list below.
Taxes & Fees
Martin County charges a 5% tourist development tax on rentals of six months or less, collected by the Tax Collector on top of state sales tax.
Martin County 5% Tourist Development Tax
Some RestrictionsMartin County Code of Ordinances Sec. 71.239
The tax shall be applicable to each whole and major fraction of each dollar of the total rental charged every person who rents, leases, or lets for consideration any living quarters or accommodations in any hotel, apartment hotel, motel, resort motel, apartment, apartment motel, rooming house, mobile home park, recreational vehicle park, or condominium for a term of six months or less... The ta...
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