What taxes do I have to collect on a short-term rental in Palm Beach or Broward County?

For stays of six months or less, you generally collect Florida's 6% transient rental tax plus the county discretionary sales surtax, and also the county tourist development tax, which is 6% in both Palm Beach and Broward County as of 2026. Using the 2026 surtax rates, that adds up to 12.5% of taxable rent in Palm Beach County (6% + 0.5% + 6%) and 13% in Broward County (6% + 1% + 6%). Short-term rent in Florida is subject to the 6% state transient rental tax plus any county surtax. Both Palm Beach and Broward charge a 6% tourist development tax on rentals of six months or less as of 2026. In Palm Beach County, mandatory cleaning and pet fees are treated as taxable rental revenue for TDT. Palm Beach County says booking platforms do not remit its TDT, so hosts file and pay it themselves. Tax rules and rates change, so confirm current rates with DOR and the county and ask a CPA about your situation.

Short-Term Rental Taxes in Palm Beach and Broward

The state tax: 6% plus the county surtax

Section 212.03 of the Florida Statutes levies a 6% tax on the total rent charged for transient accommodations, and the Department of Revenue lists condo units, single-family homes and beach or vacation houses among taxable accommodations. Rent under a bona fide written lease for continuous residence longer than six months is exempt.

Any applicable county discretionary sales surtax is added to the 6%. For calendar year 2026, Florida DOR lists Broward's surtax at 1% and Palm Beach County's at 0.5%. Palm Beach's previous 1% infrastructure surtax was repealed effective December 31, 2025, and a 0.5% school capital outlay surtax began January 1, 2026.

Each rental location must be registered separately with DOR.
Someone who collects rent for the owner must also register; an employee of the owner does not.[1][2][3]

Palm Beach County tourist development tax

The Palm Beach County Tax Collector administers a 6% tourist development tax (TDT) on transient rentals of six months or less, and says mandatory fees such as cleaning and pet fees are part of taxable rental revenue. Each vacation rental needs its own TDT account and its own Short-Term Rental Local Business Tax Receipt, renewed each year by September 30.

Monthly returns are due on the 1st and late after the 20th, and you must file a $0 return for months with no rentals. The Tax Collector states that online platforms do not remit TDT to it, so the host must collect and pay it.[4]

Broward County tourist development tax

Broward County's tourist development tax is 6% on accommodations rented for six months or less, including condos and single-family homes. You register by submitting a form to the county's Tourist Development Tax Section, which assigns a monthly, quarterly, semi-annual or annual filing schedule, and you may also need a Broward County Local Business Tax Receipt.

Returns are due on the first of the month after the collection period and are delinquent if not postmarked by the 20th. Fort Lauderdale's registration process accepts a platform statement when a booking platform collects and remits the state tax or Broward tourist tax, so confirm in writing exactly which taxes your platform pays for you.[5][6]

Key takeaways

Short-term rent in Florida is subject to the 6% state transient rental tax plus any county surtax.
Both Palm Beach and Broward charge a 6% tourist development tax on rentals of six months or less as of 2026.
In Palm Beach County, mandatory cleaning and pet fees are treated as taxable rental revenue for TDT.
Palm Beach County says booking platforms do not remit its TDT, so hosts file and pay it themselves.
Tax rules and rates change, so confirm current rates with DOR and the county and ask a CPA about your situation.

Sources

Reviewed October 11, 2026. General real-estate information for Florida, not legal, tax, lending or insurance advice. Laws, rates and deadlines change — confirm property-specific facts with the agency cited, a Florida real-estate attorney, CPA or licensed insurance agent.