Okaloosa County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- State sales tax
- 6% on transient rentals
- County tourist tax
- 6%, six months or less
- Collected by
- Okaloosa County Clerk of Court
- Governing law
- Fla. Stat. 212.03; 125.0104
Summary
A short-term rental in Okaloosa County owes 6% Florida state sales tax plus a 6% county Tourist Development Tax on stays of six months or less, roughly 12% total, remitted to the Clerk of Court.
For the exercise of such taxable privilege, a tax is hereby levied in an amount equal to 6 percent of and on the total rental charged for such living quarters or sleeping or housekeeping accommodations by the person charging or collecting the rental.
Full Breakdown
Okaloosa County vacation rentals carry about 12% in taxes. Florida imposes a 6% state sales tax on living quarters rented six months or less (Fla. Stat. 212.03), remitted to the Department of Revenue, plus any county discretionary sales surtax. On top of that, Okaloosa County levies a 6% Tourist Development Tax under Fla. Stat. 125.0104, filed monthly and remitted to the Okaloosa County Clerk of Court, on any accommodation rented six months or less. A bona fide written lease longer than six months is exempt. Airbnb and Vrbo collect some of these automatically; direct bookings require host registration.
Violations & Fines
Failing to collect or remit the 6% state tax or 6% county Tourist Development Tax exposes the host to back taxes, penalties, and interest from the Florida Department of Revenue and the Okaloosa County Clerk of Court.
Frequently Asked Questions
What taxes does an Okaloosa County vacation rental owe?
Who collects the Okaloosa Tourist Development Tax?
Sources & Official References
Other rules in Okaloosa County
How Okaloosa County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Okaloosa County to another location·View the Florida short-term rentals overview
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