The 2026 Tax Stack on a Miami Short-Term Rental

Last updated: July 2026

Miami short-term rental taxes stack in three layers on gross rents, and only one layer goes to Tallahassee. The first is Florida's 6 percent state sales tax, which applies to the rental of living, sleeping, or housekeeping accommodations for a term of six months or less [1]. The second is the Miami-Dade discretionary sales surtax, listed at 1 percent for calendar year 2026, and the $5,000 surtax cap that applies to tangible goods does not apply to transient rentals [2][3]. The third is the local option transient rental tax, which Miami-Dade administers itself rather than through the state. The Department of Revenue publishes that county rate as 6 percent for most of Miami-Dade, 7 percent in Miami Beach, and 4 percent in Surfside and Bal Harbour [4].

Stacked, the all-in rate on a nightly booking comes to 13 percent across most of the county, 14 percent in Miami Beach, and 11 percent in Bal Harbour and Surfside. This article covers the tax stack only. Licensing, registration with the city, and zoning are a separate body of rules and are not addressed here.

Layer one: the 6 percent state sales tax

Florida taxes transient accommodations at the state sales tax rate of 6 percent. The Department of Revenue defines the taxable category broadly: hotel and motel rooms, condominium units, single-family homes, apartments, and beach or vacation houses all fall inside it when the rental term is six months or less [1].

The dividing line matters more than the rate. Rental charges paid by a person who entered into a bona fide written lease for continuous residence longer than six months are exempt [1]. That is the structural difference between a nightly-rental business and an annual lease.

Every person who rents, leases, or grants a license to use transient accommodations must register with the Department of Revenue to collect, report, and remit the tax. Each place of business is separately registered, and anyone who receives rent on behalf of an owner is also required to register [1].

Layer two: the Miami-Dade discretionary sales surtax

Miami-Dade carries a 1 percent discretionary sales surtax, composed of two half-percent levies with effective dates in 1992 and 2003 and no scheduled expiration [2]. It is reported and remitted to the Department of Revenue alongside the state sales tax on the same return.

One detail catches investors who are used to the surtax rules on equipment purchases. The $5,000 surtax limitation does not apply to charges for transient rentals [1][3]. A $40,000 month of gross rents carries surtax on the full $40,000, not on the first $5,000.

Layer three: the county local option stack

The Department of Revenue's county rate table lists Miami-Dade's local option transient rental tax at 6 percent, collected by the county rather than by the state [4]. Miami-Dade breaks that 6 percent into three separate levies: a 3 percent Convention Development Tax, a 2 percent Tourist Development Tax, and a 1 percent Professional Sports Franchise Facility Tax [5].

These are the layers most often missing from a spreadsheet built off a platform payout summary, because they never touch the state return. Sales tax and surtax are always reported to the Department of Revenue, while the local option tax goes directly to the county [4].

Where the municipal resort taxes take over

Three Miami-Dade municipalities levy their own resort tax, and the county levies are carved back accordingly.

Miami Beach is excluded from the Tourist Development Tax and the Professional Sports Franchise Facility Tax but remains subject to the 3 percent Convention Development Tax [5]. On top of that, the city imposes a 4 percent resort tax on the rent of rooms in any hotel, motel, rooming house, or apartment house for rentals of six months or less, plus a 2 percent tax on food and beverage sales [6]. Three plus four is the 7 percent the state table shows for Miami Beach [4]. If you are underwriting on the barrier island, the Miami Beach stack is the highest in the county.

Bal Harbour and Surfside are excluded from all three county levies [5]. Bal Harbour imposes a 4 percent resort tax on room rentals under Ordinance No. 411, with operators required to register with the Finance Director within 30 days of commencing business and to remit by the 20th of the following month [7]. Surfside's charter authorizes a municipal resort tax not to exceed 4 percent on the rent of rooms and not to exceed 2 percent on food and beverages consumed on premises [8]. Both show up in the state table at 4 percent [4].

Everywhere else, including Brickell and Coconut Grove, the county's 6 percent applies with no municipal resort tax layered on top.

Who collects and remits on platform bookings versus direct

Miami-Dade County states that it has agreements in place with HomeAway and its affiliated entities including Expedia, VRBO, and VacationRentals, with Airbnb, and with Misterbandb, to collect and remit all required short-term rental taxes on behalf of their hosts [5].

The consequence is specific and narrow. If an owner rents Miami-Dade property solely through a platform that is registered with the Miami-Dade Office of the Tax Collector, the owner is not required to register with the Tax Collector [5]. Owners who make transient rentals are otherwise typically required to register as dealers to collect and remit Convention and Tourist Tax [5].

The moment a single direct booking enters the mix, the analysis changes. One booking taken by phone, by email, or through a personal website puts the collection and remittance obligation back on the owner for that transaction. Agreements are also platform-specific, so a two-channel operator can be covered on one channel and exposed on another. Confirm what a payout statement actually includes before treating a tax as handled.

Municipal resort taxes are administered by the cities themselves. Miami Beach requires a Business Tax Receipt and a separate Resort Tax Account, with monthly filers due by the 20th of the month for the preceding month's collections [6]. Bal Harbour requires registration with the Finance Director and posting of the registration certificate on the premises [7].

What the stack does to an underwriting model

Transient rental tax is collected from the guest and passed through, so on paper it is not an owner expense. In an underwriting model, it still moves two numbers.

The first is achievable rate. A guest comparing an all-in checkout total does not distinguish a 13 percent tax load from a 14 percent one, but the booking engine shows the difference. On a $500 nightly rate, the county stack adds $65 in most of Miami-Dade and $70 in Miami Beach before cleaning fees. Two comparable units in different jurisdictions do not compete at the same net rate.

The second is working capital and administrative drag. Taxes collected are held funds with monthly filing deadlines across as many as three agencies: the Department of Revenue for state sales tax and surtax, the Miami-Dade Tax Collector for the county levies, and the municipality for a resort tax where one applies. Every one of those is a separate account, a separate return, and a separate penalty exposure.

Against an annual lease, the comparison is cleaner than most models suggest. A bona fide written lease for continuous residence longer than six months is exempt from the state sales tax on transient rentals [1], and it carries none of the county or municipal transient layers. The nightly-rental premium has to clear that entire gap plus turnover, furnishing, and management costs before it beats a stabilized annual lease. If you are running that comparison on a specific unit, a listing valuation gives you the rent and price side to model against.

Rates change. Confirm every figure against the current Department of Revenue forms and the relevant county and city pages before you commit capital, and have a Florida CPA review the filing structure.

Frequently asked questions

What is the total tax rate on a Miami short-term rental in 2026?

In most of Miami-Dade the stack is 6 percent state sales tax plus 1 percent county surtax plus the 6 percent county local option transient rental tax, for 13 percent [1][2][4]. Miami Beach reaches 14 percent because its local option figure is 7 percent [4]. Bal Harbour and Surfside come to 11 percent because their local option figure is 4 percent [4].

Does the tax apply to cleaning fees and other charges?

Florida taxes rental charges or room rates paid for the right to use or occupy the accommodation [1]. How ancillary charges are treated depends on how they are structured and billed, which is a facts-specific question. Confirm the treatment of each line item with a Florida tax professional before you set your fee schedule.

At what point does a rental stop being taxable as transient?

The threshold is six months. Rentals for a term of six months or less are taxable, and charges paid under a bona fide written lease for continuous residence longer than six months are exempt [1].

If Airbnb collects the tax, do I still need to register?

Miami-Dade states that an owner renting solely through a platform registered with the Tax Collector is not required to register with the Tax Collector [5]. That relief is limited to the county registration and to owners with no other booking channel. State registration with the Department of Revenue and any municipal resort tax account are governed by their own rules [1][6][7].

Which Miami-Dade cities have their own resort tax?

Miami Beach, Bal Harbour, and Surfside. Miami Beach levies 4 percent on room rents and remains subject to the county's 3 percent Convention Development Tax [5][6]. Bal Harbour levies 4 percent under Ordinance No. 411 [7], and Surfside's charter authorizes up to 4 percent on room rents [8]. All three are excluded from the county's Tourist Development Tax [5].

Gabriel

Sources

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Gabriel A. Moyers, PA. eXp Realty. Florida License #3407280. Equal Housing Opportunity. This article is general information as of July 2026 and is not legal, tax, or financial advice. Verify current figures against authoritative sources before acting.