Miami-Dade County, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- County Tax
- 6% total
- FL Sales Tax
- 6% state
- Total Typical
- ~12-13%
- Collected By
- RER since Oct 2024
- Platforms
- Auto-collect most taxes
Summary
Miami-Dade County collects a 6% Convention and Tourist Tax on short-term rentals: 3% Convention Development Tax, 2% Tourist Development Tax, and 1% Sports Franchise Tax. Combined with 6% FL sales tax, total burden is approximately 12-13%.
Hotels, restaurants and rental living accommodations are subject to three types of taxes: bed tax, food and beverage taxes, and homeless and domestic violence taxes. Together, these are known as Convention and Tourist Taxes. All business owners and operators that collect Convention and Tourist Taxes must submit a tax return monthly, even if no taxes are collected... If you are renting a private residence, you must obtain a Certificate of Use.
Full Breakdown
Miami-Dade County levies a 6% tax on transient rental accommodations for periods of six months or less, collected by the Department of Regulatory and Economic Resources (RER) Business Section as of October 1, 2024. The 6% breaks down as 3% Convention Development Tax, 2% Tourist Development Tax, and 1% Sports Franchise Tax. Florida state sales tax of 6% also applies. Platforms like Airbnb and Vrbo auto-collect state sales tax and most county tourist development taxes. Miami Beach has a separate 7% municipal resort tax. STR operators must register with the Florida Department of Revenue for tax purposes.
Violations & Fines
Failure to collect and remit required taxes may result in penalties, interest, and back-tax assessments. Florida Department of Revenue can audit and assess unpaid sales tax with penalties.
Frequently Asked Questions
What taxes do STR operators owe in Miami-Dade?
Who collects the county tourist tax?
Sources & Official References
Other rules in Miami-Dade County
How Miami-Dade County compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Miami-Dade County to another location·View the Florida short-term rentals overview
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