Palm Beach County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tourist Development Tax rate
- 6% of total rental charge
- Registration required
- BTR + TDT account before advertising
- Return filing
- Monthly TDT return, even if $0
- BTR renewal deadline
- September 30 annually
- Covered stays
- 180 days or less per year
Summary
Unincorporated Palm Beach County levies a 6% Tourist Development Tax on stays of six months or less, and hosts must hold an active Business Tax Receipt and TDT account with the Tax Collector before advertising or renting.
The levy and imposition of the tourist development tax (hereinafter the "tax") throughout Palm Beach County, Florida, is hereby reestablished and reenacted herein at a rate of one (1) percent which commenced on the first day of the month following approval of the referendum held September 7, 1982; which increased to two (2) percent on January 1, 1984; to three (3) percent on February 1, 1989; to four (4) percent on January 1, 1994; to five (5) percent on December 1, 2006; and to six (6) percent on February 1, 2015, of 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, roominghouse, mobile home park, recreational vehicle park, or condominium for a term of six (6) months or less
Full Breakdown
The county's Tourist Development Tax reached 6% of the total rental charge on February 1, 2015, per Code § 17-113(a), collected on top of state sales tax. Under § 17-117, a host offering Home Sharing or a Vacation Rental must first register for a Business Tax Receipt (BTR) and TDT account with the Tax Collector, file a monthly TDT return even in months with no activity, and renew the BTR annually by September 30. Hosting Platforms and Booking Services must collect TDT on rental activity and transfer it to the host for remittance. This governs unincorporated areas only; municipalities like West Palm Beach, Boca Raton, Delray Beach, Boynton Beach and Jupiter set their own STR rules.
Violations & Fines
Advertising or renting a short-term unit without a registered BTR and TDT account, or a Hosting Platform/Booking Service listing one without a valid account number on the ad, violates § 17-117(c)-(g); the Tax Collector may administratively open a TDT account, and a revoked registration cannot be reapplied for one year.
Frequently Asked Questions
How much tax do I owe on a short-term rental in unincorporated Palm Beach County?
Do I need a license before listing my property?
What if I never registered and the county finds out?
Sources & Official References
Other rules in Palm Beach County
How Palm Beach County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Palm Beach County to another location·View the Florida short-term rentals overview
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