Martin County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Tax rate
- 5% of rental consideration
- Applies to stays
- Six months or less
- Collected by
- Martin County Tax Collector
- Remittance due
- 1st of month, delinquent after 20th
- Admin cap
- County retains up to 2% for costs
Summary
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.
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 tax is hereby increased by an additional one percent... for a total tax of five percent, beginning on July 1, 2015.
Official source re-checked September 7, 2026: no newer edition of the code had been published (publisher’s edition: Code of Ordinances: Supplement 62 | Land Development Regulations: Supplement 62).
Full Breakdown
Anyone renting a hotel, motel, apartment, condominium, mobile home park, or recreational vehicle park space for six months or less must charge and collect a 5% tourist development tax on the total rental consideration. The tax stacks on top of Florida's chapter 212 sales tax and is remitted monthly to the Martin County Tax Collector, who audits dealer books and records. Hosts cannot advertise that they will absorb or refund the tax to guests.
Violations & Fines
Failing to collect or remit the tax makes the dealer personally liable for it; refusing a Tax Collector audit or absorbing the tax for guests is a violation punishable under F.S. § 125.69, and unpaid tax becomes a lien on the dealer's property.
Frequently Asked Questions
Does this tax apply to Airbnb and VRBO rentals in Martin County?
Is this tax in addition to Florida sales tax?
Sources & Official References
Other rules in Martin County
How Martin County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Martin County to another location·View the Florida short-term rentals overview
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