Tampa, FL Short-Term Rentals: Taxes & Fees (2026)

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.