Tampa, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
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- 6% Florida state sales tax on transient rentals
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- 6% Hillsborough Tourist Development Tax under FL Stat 212.0306
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- 1.5% Hillsborough discretionary sales surtax (capped on first $5,000)
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- Aggregate bed tax about 13.5%
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- DBPR Vacation Rental license plus city and county Business Tax Receipts required
Summary
Tampa STR operators must collect 6% Florida state sales tax, 6% Hillsborough County Tourist Development Tax under FL Stat 212.0306, and 1.5% Hillsborough discretionary sales surtax, for a combined bed tax commonly cited at about 13.5%. Airbnb and Vrbo collect and remit most of these automatically.
212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. — (1) Any county, as defined in s. 125.011(1), may impose the following additional taxes, by ordinance adopted by a majority vote of the governing body: (a) At the rate of 2 percent on the sale of food, beverages, or alcoholic beverages in hotels and motels only. (b) At the rate of 1 percent on the sale of food, beverages, or alcoholic beverages in establishments that are licensed by the state to sell alcoholic beverages for consumption on the premises, except for hotels and motels; however, the tax shall not apply to any alcoholic beverage sold by the package for off-premises consumption. (2)(a)1. The sales in any establishment licensed by the state to sell alcoholic beverages for consumption on the premises, except for hotels and motels, that had gross annual revenues of $400,000 or less in the previous calendar year, are exempt from the tax authorized by paragraph (1)(b).
Full Breakdown
Tax obligations for Tampa short-term rentals layer multiple jurisdictions. The Florida Department of Revenue collects 6% state sales tax on transient rentals of 6 months or less. Hillsborough County levies a 6% Tourist Development Tax (bed tax) under Florida Statutes 212.0306 and the county's tourist development ordinance, administered by the Hillsborough County Tax Collector. Hillsborough also has a 1.5% discretionary sales surtax that applies to transient rentals on the first $5,000 of each transaction, bringing the aggregate transient rental tax to about 13.5%.
Unlike some Florida jurisdictions, Tampa does not add a separate city-level transient occupancy tax because cities in counties that impose the Tourist Development Tax generally do not layer their own. Platforms such as Airbnb and Vrbo have collection agreements with both the Florida Department of Revenue and Hillsborough County, so for most platform-booked stays the taxes are collected and remitted automatically. Direct bookings and off-platform rentals require the host to register with the Florida DOR for a sales tax account and with the Hillsborough County Tax Collector for a Tourist Development Tax account.
Additionally, STR operators must hold a Florida Department of Business and Professional Regulation Vacation Rental license (condo or dwelling as applicable) and a local Business Tax Receipt from both the City of Tampa and Hillsborough County. Failure to register can result in back taxes, penalties, and interest.
Frequently Asked Questions
Does Airbnb collect Tampa taxes automatically?
Do I need a separate Tampa city tax account?
What if I book directly and not through a platform?
Sources & Official References
Other rules in Tampa
How Tampa compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare Tampa to another location·View the Florida short-term rentals overview
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