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What taxes apply to rental income in Florida?

On Behalf of | May 14, 2025 | Tax Law

Renting out property in Florida comes with several tax obligations. Whether you rent residential or commercial spaces, rental income is subject to various taxes. Here’s what you need to know to stay compliant.

State income tax and Florida rental income

Florida’s lack of a state income tax benefits rental property owners, as the state does not tax rental income. This makes Florida an attractive option for property investors. However, rental income still must be reported on your federal tax return, where the federal government will tax it according to your total income.

Sales tax on short-term rentals

Renting out property for short-term stays triggers a sales tax obligation. Florida imposes a sales tax on rental properties leased for six months or less. The statewide rate for this tax is 6%, though counties can apply additional taxes. It’s crucial to know the specific sales tax rate in your county to ensure accurate tax collection and compliance.

Local taxes and resort taxes

In addition to the state sales tax, certain Florida counties and municipalities impose a “tourist development tax” or “resort tax” on short-term rental properties. This tax is typically levied in areas popular with tourists. Rates can vary between 3% and 6%, depending on the location. Be sure to research the local tax regulations in the area where your property is located to avoid penalties.

Property taxes and rental income

As a property owner in Florida, you’ll be subject to property taxes, which depend on the value of your property rather than the rental income you generate. Property tax rates differ by county but generally hover around 1% of the property’s assessed market value.

To avoid fines, rental property owners must properly report rental income and follow both state and local tax laws.