Rental Rules by City / Miami Beach
Miami Beach short-term rental rules & tax calculator
Tax calculator
Rates used: state 6% + Miami-Dade surtax 1% + local transient 7% = 14%. Mandatory cleaning fees are included in the taxable total. Verified: the 7% is 3% Miami-Dade Convention Development Tax + 4% City of Miami Beach Resort Tax (Miami Beach is exempt from the county's 2% Tourist Development and 1% Sports taxes). The 4% resort tax is not on Airbnb's collection list, so file it with the city.
What Airbnb collects: Airbnb collects state 6% + 1% surtax and the 3% Convention Development Tax. The 4% Miami Beach Resort Tax is not on Airbnb's list: file it with the City of Miami Beach.
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 | Prohibited in all single-family homes and in many multifamily buildings; allowed only in qualified zoning districts (city zoning map). |
| Registration | Vacation/Short-Term Rental Business Tax Receipt + Resort Tax account; Certificate of Use required. |
| Advertising | Every listing must display the BTR number and Resort Tax certificate number (City Code Sec. 102-386). |
Sources
- Miami Beach: Vacation/Short-Term Rentals
- Miami Beach: Resort Tax
- 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.