Rentals / Rental Taxes Explained
Rental Taxes Explained
Vacation rentals in Lee and Collier counties generally carry state and local taxes when the rental period is six months or less. That includes exactly six months, not only stays under six months. Compare the full rental cost before booking.
Rates checked November 1, 2026. Confirm the rate applicable to your booking with the rental provider and the official tax offices linked below.
Florida State Tax and County Taxes
Florida imposes a 6% sales tax on taxable transient accommodations. A county sales surtax, where applicable, and a separate tourist development tax are added. These are rental transaction taxes, not the owner’s annual property taxes.
| Tax | Lee County | Collier County |
|---|---|---|
| Florida sales tax | 6% | 6% |
| County sales surtax | 0.5% | 0% |
| Tourist development tax | 5% | 5% |
| Combined total | 11.5% | 11% |
Florida Department of Revenue: taxes on rental accommodations · Official county sales surtax table
Lee County Vacation Rentals
11.5% combined
The Lee County Clerk identifies a 5% tourist development tax plus 6.5% state sales tax and county surtax. Examples of Lee County locations include Fort Myers, Cape Coral, Fort Myers Beach, Sanibel and Estero. Use the property’s actual county to determine the tax.
Required charges can be taxable along with the rent, including cleaning and certain administration, amenity and application fees—even when separately listed.
Lee County official tax guidanceCollier County Vacation Rentals
11% combined
Collier’s published tourist development tax is 5%, in addition to Florida’s 6% sales tax. Its county sales surtax is currently 0%. Naples and Marco Island are examples of Collier County locations.
Future-rate notice: a proposed additional 1% tourist development tax is on the November 2026 ballot. It is not included in the current total shown here. Recheck the official rate and any effective date for future stays.
Collier County official tax FAQ · Proposed tax increase informationExample: $3,200 in Taxable Charges
Assume $3,000 rent plus a $200 mandatory cleaning fee, with no exemption or other charges. The taxable amount is $3,200.
| Property county | Tax | Total with tax |
|---|---|---|
| Lee | $368 | $3,568 |
| Collier | $352 | $3,552 |
This illustration is not a booking quote. Ask for an itemized total showing rent, fees, deposits and each tax; the treatment of a particular charge depends on its purpose and the applicable rules.
What About More Than Six Months?
A bona fide written lease for continuous residence longer than six months generally qualifies for the long-term rental exemption. A lease for exactly six months does not qualify merely because it lasts six months.
Without a qualifying longer-term written lease, tax generally applies for the first six months. After continuous occupancy beyond six months and payment of the required tax for those months, the seventh month and later may be exempt while occupancy remains continuous. Have the provider confirm the documentation and eligibility; selecting a monthly or seasonal rate does not establish an exemption.
Before You Book
Request the dates, minimum stay, full price and tax breakdown in writing. If booking through a platform, check which taxes it collects; do not assume every platform handles every tax. Owners and managers should confirm registration, collection and reporting responsibilities with the state and county tax offices.
This page is general information, not individualized tax advice. Rates and rules can change, and exemptions depend on the facts. Confirm your arrangement with the relevant tax office or a qualified tax professional.