Rental Rules by City / Miami
Miami short-term rental rules & tax calculator
Tax calculator
Rates used: state 6% + Miami-Dade surtax 1% + local transient 6% = 13%. Mandatory cleaning fees are included in the taxable total. Miami-Dade county bed taxes total 6%: 3% Convention Development + 2% Tourist Development + 1% Professional Sports Franchise (Miami-Dade County).
What Airbnb collects: Airbnb collects state 6% + 1% surtax and Miami-Dade's 6% county bed taxes (3% Convention Development + 2% Tourist Development + 1% Sports Franchise).
Rules
| State license | Florida DBPR vacation rental / transient public lodging license (homestead room-rental exemptions may apply). |
|---|---|
| State tax | 6% state sales tax plus county discretionary surtax on rentals of 6 months or less; register with Florida DOR unless your platform collects and remits for you. |
| Cleaning fees | Mandatory cleaning fees charged to guests are taxable as part of the rental (state, surtax and tourist tax). Only an optional, separately itemized fee the guest can decline is excluded (FL Admin. Code 12A-1.061). |
| Where allowed | Single-family homes and duplexes in T3 and T4-R transect zones are not eligible for short-term rental/lodging use (City of Miami v. Airbnb). Other zones: confirm with the city's GIS zoning map / Zoning Dept. |
| Definition | 'Transient' = a unit rented more than three times a year for periods under 30 days. |
| Approvals | Certificate of Occupancy, Florida DBPR lodging license, City Certificate of Use (renewed annually), City Business Tax Receipt, and any Miami-Dade County approvals before operating. |
| Condos/apartments | Conversion needs the city's STR/Lodging Evaluation Form and an Operational Management Plan certified by the COA/HOA; if more than 25% of a building's units are transient, the whole building must meet R-1 (hotel) code. |
Sources
- City of Miami: Short-Term Rental/Lodging procedures
- Miami-Dade: Tourist and restaurant taxes
- Airbnb: Florida taxes it collects (help article 2301)
- FL DOR DR-15TDT local transient rental tax rates
- FL DOR DR-15DSS 2026 surtax rates
- FL DOR GT-800034 rental of living accommodations
- FL Admin. Code 12A-1.061 (cleaning fees)
- FL DBPR lodging licensing
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Not legal or tax advice. Last verified Oct 23, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.