Polk County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tourist Development Tax
- 5%
- Applies to
- Rentals of six months or less
- Combined with sales tax
- ~12% total
- Remittance
- Monthly; delinquent after the 20th
- Who remits
- Owner / property manager / operator
Summary
Polk County levies a 5% Tourist Development Tax on rentals of six months or less. Combined with Florida's 7% sales tax, short-term guests pay about 12%. Owners and property managers collect and remit it monthly.
The Tourist Development Tax rate in Polk County is set at 5%. ... Remittance payments are due on the first of the month following collection and are considered delinquent if not paid by the 20th of that same month.
Full Breakdown
The Tourist Development Tax (TDT), or 'bed tax,' is 5% in Polk County and applies to transient accommodations, hotels, rental houses, condos, RV parks and similar, rented for six months or less. Owners, property managers and operators collect the tax from tenants and remit it monthly. Remittances are due the first of the month following collection and are delinquent after the 20th. Combined with the 7% state sales and use tax, the total on short-term stays is roughly 12%.
Violations & Fines
Payments not made by the 20th of the month are delinquent; the Tax Collector may assess penalties, interest and pursue collection for unremitted tourist development tax.
Frequently Asked Questions
How much is Polk County's bed tax?
When is the tax due?
Sources & Official References
Other rules in Polk County
How Polk County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Polk County to another location·View the Florida short-term rentals overview
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