Rental Rules by City / West Palm Beach
West Palm Beach short-term rental rules & tax calculator
Tax calculator
Rates used: state 6% + Palm Beach surtax 0.5% + local transient 6% = 12.5%. Mandatory cleaning fees are included in the taxable total. Palm Beach County surtax is 0.5% for 2026 (1% infrastructure surtax ended Dec 31, 2025; 0.5% school surtax runs 2026-2035, per FL DOR). County tourist development tax 6% (DOR DR-15TDT).
What Airbnb collects: Airbnb collects state 6% + 0.5% surtax only. Palm Beach County's 6% tourist development tax is NOT on Airbnb's list: register and file it yourself with the Palm Beach County Tax Collector.
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). |
| Rental license | Every rental unit, including Airbnb-style short-term rentals, needs a city Rental Tax Application / Certificate of Use with zoning review and a code compliance inspection (fire inspection for 3+ units under one roof). |
| State license | If the property will be a vacation rental, the city application requires proof of your Florida DBPR vacation rental license. |
| Resident agent | Owners who don't live in Palm Beach County must designate a local resident agent (City Code Sec. 22-31). |
Sources
- West Palm Beach: Rental Property Guidelines
- West Palm Beach: Rental Tax Application (PDF)
- FL DOR: Palm Beach County surtax update
- 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.