West Palm Beach, FL Short-Term Rentals: Taxes & Fees (2026)
Key Facts
- Total Tax
- 13% (6% state + 1% surtax + 6% TDT)
- County TDT
- 6% Palm Beach County
- Auto-Collect
- Airbnb/Vrbo handle most
- State Law
- FL §125.0104 TDT
- City Fee
- ~$250 annual registration
Summary
West Palm Beach STR operators must collect 13% in combined transient taxes: 6% Florida Sales Tax, 1% Palm Beach County discretionary surtax, and 6% Palm Beach County Tourist Development Tax. Annual city registration fees apply plus state DBPR licensing fees.
Palm Beach County Tourist Development Tax (also referred to as "TDT", Tourist Tax, or Bed Tax) is a 6% charge on the revenue from transient rentals (6 months or less). This tax is in addition to state sales tax (6.5% in Palm Beach County). Tourist Development Tax is to be collected from the guest (if not, you are liable) and remitted to the Palm Beach County Tax Collector. Tourist Tax is to be paid on the rental revenue including all mandatory fees such as cleaning and pet fees. The revenue collected is distributed to the Palm Beach County Tourist Development Council to support tourism in our county; including but not limited to promotion, the arts, the beaches, and the sports stadiums. Requirements What is required to rent short term in Palm Beach County? Anyone offering transient accommodations must register a TDT account online with the Tax Collector. Hotels, motels, and bed & breakfasts must obtain a Local Business Tax Receipt. Vacation Rentals must obtain a Short-Term Rental Local Business Tax Receipt for each TDT account. Renew the Business Tax Receipt annually by September 30th. What is required to advertise a vacation rental online? Display the TDT account # and Short-Term Rental Local Business Tax Receipt #. The HOST must collect and remit TDT. Online platforms do not remit TDT to the Palm Beach County Tax Collector. Monthly reporting to the Tax Collector is due on the 1st and deemed late after the 20th, resulting in interest and penalties.
Official source re-checked September 7, 2026: the cited page had not changed since it was quoted.
Full Breakdown
Per FL §212.03, transient rentals (less than 6 months) are subject to 6% state sales tax. Palm Beach County imposes a 1% discretionary sales surtax and a 6% Tourist Development Tax (TDT) under FL §125.0104, totaling 13%. Airbnb and Vrbo collect and remit FL state sales tax automatically; Palm Beach County TDT is also collected by major platforms under a 2017 agreement. Direct bookings require operators to register with the FL Department of Revenue and Palm Beach County Tax Collector and remit monthly. WPB STR registration fee is approximately $250 annually plus inspection fees. State DBPR vacation rental license fees range from $150-$340 depending on classification.
Violations & Fines
Failure to remit TDT: 10% penalty plus interest per FL §125.0104. State sales tax violations: penalties up to 100% of tax due plus criminal charges for willful evasion.
Frequently Asked Questions
What taxes apply to my West Palm Beach short-term rental?
Sources & Official References
Other rules in West Palm Beach
How West Palm Beach compares: Cities with the Highest Short-Term Rental Taxes·Florida rules heatmap·Compare West Palm Beach to another location·View the Florida short-term rentals overview
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Taxes & Fees in Nearby Cities
How other cities in Palm Beach County handle taxes & fees.