Airbnb Host Taxes in Miami, Florida - 2026

Updated for 2026 (Filing 2025 Taxes)

Tax Basics for Airbnb Hosts in Miami, Florida

The vibrant Miami rental market, fueled by sunshine and year-round tourism, presents exciting opportunities for Airbnb hosts, but also introduces specific tax obligations. Income earned through Airbnb, VRBO, or similar platforms is generally taxable at both the federal and state levels, regardless of how frequently you rent your property. Understanding these rules is essential for maximizing profits and avoiding penalties.

Florida State Tax Rules for Rental Income

Florida is unique in that it does not have a state income tax. This means you won’t be filing a Florida state income tax return reporting your Airbnb income. However, this doesn’t mean you’re off the hook entirely. 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. The IRS closely scrutinizes income reported from popular vacation rental destinations. Staying compliant with IRS rules is crucial. Accurate record-keeping is paramount, documenting all income and expenses related to your Miami Airbnb. Consider the unique challenges of operating in Miami, such as potential parking issues for guests, high demand during peak seasons (Art Basel, South Beach Wine & Food Festival), and any city-specific regulations regarding short-term rentals. It's important to be aware of any local ordinances impacting your rental activity. You'll still need to report your rental income on your federal tax return. For business registration and information, visit the Florida Division of Corporations, known as Sunbiz: Sunbiz.org. Even without state income tax, maintaining meticulous records is vital for defending against potential IRS inquiries.

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

This is arguably the most important tax question for an Airbnb host, as it determines whether you owe self-employment tax. The IRS classifies rental activities differently, impacting your tax liability.

• Schedule E (Passive Rental Income): Most casual hosts report on Schedule E (Supplemental Income and Loss). This applies if you primarily provide basic lodging and cleaning between guests. If you fall into this category, you are generally exempt from the 15.3% self-employment tax.
• Schedule C (Active Business Income): However, if you provide "substantial services" to guests – think daily cleaning, providing meals, or offering concierge-style services – the IRS may consider your rental activity an active business. In this case, you report on Schedule C (Profit or Loss from Business) and must pay the 15.3% self-employment tax on your net profits.

Top Tax Write-offs for Miami, Florida Hosts

Maximizing deductions is key to reducing your tax burden. Here are some common write-offs for Airbnb hosts in Miami:

• 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 period it was rented.
• Repairs, Maintenance & Cleaning: Deduct costs associated with fixing items in your rental property, professional cleaning services, and cleaning supplies. In Miami, this might include costs for hurricane preparedness or pest control.
• Depreciation: This is a powerful, but often complex, deduction that allows you to deduct a portion of the cost of your rental property over its useful life. It accounts for the wear and tear on your property. Consulting a tax professional is highly recommended for depreciation calculations.