Key Facts Full Breakdown Violations FAQ Sources

Miami-Dade County, FL Hotels & Lodging: Transient Occupancy Tax (2026)

Some Restrictions

Verified 1 week ago|Source: Miami-Dade Tax Collector →

Recently verified

Key Facts

Total rate: 13 percent combined
State sales tax: 6 percent
Convention Dev Tax: 4 percent
Tourist Dev Tax: 3 percent
Sports tax: 2 percent

City-specific rules exist: Miami has its own transient occupancy tax rules that differ from Miami-Dade County's county-level regulations. If you live in Miami, check the city-specific page instead.

Summary

Hotels and short-term rentals in Miami-Dade collect a combined 13 percent tax: 6 percent state sales tax, 4 percent Convention Development Tax, 3 percent Tourist Development Tax, and 2 percent Professional Sports Franchise Tax under Chapter 29.

Full Breakdown

Miami-Dade administers some of the nation's most layered lodging taxes. Florida charges 6 percent state sales tax on transient rentals under FL §212.03. The county adds three local-option surtaxes authorized by FL §212.0305 and §125.0104: a 3 percent Tourist Development Tax for marketing and beach renourishment, a 2 percent Professional Sports Franchise Facility Tax for venues like loanDepot park, and a 4 percent Convention Development Tax that funds the Greater Miami Convention and Visitors Bureau and the Adrienne Arsht Center. Total 13 percent. Hosts on Airbnb and Vrbo must register with the Tax Collector and remit monthly.

Violations & Fines

Failure to collect or remit lodging tax brings interest, a 10 percent late penalty, and potential criminal theft-of-state-funds charges under FL §212.15 for willful evasion.

Frequently Asked Questions

Do Airbnb and Vrbo collect this automatically?

Airbnb and Vrbo collect and remit Florida sales tax and the county Tourist Development Tax. Hosts must verify whether the Convention and Sports surtaxes are also collected.

Are long-term stays exempt?

Yes. Rentals of six months or longer to the same tenant under a written agreement are exempt from transient lodging taxes under Florida Statute 212.03.

How does Miami-Dade County compare?

See how Miami-Dade County's transient occupancy tax rules stack up against other locations.

Compare to Another Location View Florida Overview

See something wrong?

Help us keep this page accurate. If you notice an error or outdated information, let us know.

Miami-Dade County, FL Hotels & Lodging: Transient Occupancy Tax (2026)

Key Facts

Summary

Full Breakdown

Violations & Fines

Frequently Asked Questions

Sources & Official References

Related Miami-Dade County Ordinances

Immigration Policy: Sanctuary Policy Preemption

Employment Preemption: Paid Leave Preemption

Employment Preemption: Minimum Wage Preemption

Local Taxes & Fees: Business Tax Classification

Public Conduct: Loud Party Ordinance

Public Conduct: Outdoor Smoking Restrictions

More Hotels & Lodging in Miami-Dade County

Transient Occupancy Tax in Other Cities

How does Miami-Dade County compare?

See something wrong?