Airbnb Host Taxes in Florida - 2026 Guide

Updated for 2026 (Filing 2025 Taxes)

Tax Basics for Airbnb Hosts in Florida

Florida’s sunshine and vibrant tourism industry make it a prime location for short-term rentals, but success as an Airbnb host requires understanding the associated tax obligations. Income earned through Airbnb, VRBO, and similar platforms is generally taxable at both the federal and state levels, though Florida’s state income tax landscape is unique. This guide provides an overview of the key tax considerations for Airbnb hosts in Florida for the 2025 tax year.

Florida State Tax Rules for Rental Income

Florida stands out as one of the few states with no state income tax. This means Airbnb hosts do not file a state income tax return. However, this doesn’t mean you’re exempt from all state-level tax considerations. Sales tax applies to short-term rentals (less than six months) in Florida. The Florida Department of Revenue requires the collection and remittance of both state and local (county) tourist development taxes (TDT), often referred to as “bed tax.” Airbnb typically collects and remits these taxes on behalf of hosts, but it’s crucial to verify this is happening correctly through your Airbnb dashboard. Hosts are responsible for ensuring accurate tax collection and remittance if Airbnb doesn’t handle it. Failure to comply can result in penalties and interest. Furthermore, while you get to skip filing a state income tax return, remember that Florida's high tourism can lead to more aggressive federal audits for cash-based gig work, especially in cities like Miami and Orlando. Staying compliant with IRS rules is crucial. Registration with the state may also be required depending on your business structure. For business registration and information, visit Sunbiz.org.

The Critical Tax Question: Are You a Business or a Rental?

Determining whether your Airbnb activity constitutes a passive rental or an active business is the most important tax question for a host, as it directly impacts whether you owe self-employment tax. The IRS makes this distinction based on the level of services provided.

• Schedule E (Passive Rental Income): Most casual hosts report their rental income and expenses on Schedule E (Supplemental Income and Loss). This applies if you primarily provide basic lodging and minimal services, such as cleaning between guests. Reporting on Schedule E means you are not subject to the 15.3% self-employment tax.
• Schedule C (Active Business Income): If you provide “substantial services” to guests – such as daily cleaning, providing meals, or offering concierge services – the IRS may consider your Airbnb activity an active business. In this case, you report income and expenses on Schedule C (Profit or Loss from Business) and are responsible for paying the 15.3% self-employment tax on your net profits.

Top Tax Write-offs for Florida Hosts

Maximizing your tax deductions is essential to minimizing your tax liability. Here are some common tax write-offs available to Florida Airbnb hosts:

• Platform Fees: Fees charged by Airbnb, VRBO, and other platforms are fully deductible as business expenses.
• Mortgage Interest & Property Taxes: You can deduct the portion of your mortgage interest and property taxes that corresponds to the percentage of your home used for rental purposes and the number of days it was rented.
• Repairs, Maintenance & Cleaning: Expenses for repairing and maintaining your rental property, including professional cleaning services and cleaning supplies, are deductible. Remember, repairs maintain the property; improvements add value.
• Depreciation: This is a powerful deduction that allows you to deduct a portion of the cost of your rental property over its useful life. Depreciation can be complex, and consulting a tax professional is often recommended.