Florida continues to dominate as one of the hottest markets for short-term rental (STR) investments in the United States. With nearly 143 million visitors recorded in 2024, the Sunshine State’s tourism appeal remains strong. Yet, before diving into the Airbnb or Vrbo hosting game, property owners must navigate a complex patchwork of statewide, county, and city regulations.
This 2025 guide simplifies Florida’s short-term rental laws to help new and seasoned hosts understand what’s legal, what’s required, and how to operate profitably without worry. Whether you’re hosting a beachfront condo in Fort Lauderdale or a cozy bungalow in Cocoa Beach, this guide has you covered.
What Qualifies as a Short-Term Rental in Florida?
Definition According to Florida DBPR
Under the Florida Department of Business and Professional Regulation (DBPR), a short-term rental—or “vacation rental”—refers to any property rented to guests more than three times per calendar year for stays shorter than 30 days or one calendar month.
This includes:
- Single-family homes
- Condos and cooperatives
- Duplexes, triplexes, and quadplexes
Timeshare properties are excluded from this classification.
Key Duration Thresholds: 30 Days and 3 Times/Year Rule
Florida’s threshold is defined by both frequency and duration. If your property is rented:
- More than 3 times per year
- For less than 30 days at a time
…it’s considered a short-term rental and must comply with DBPR regulations.
Exemptions for Home Shares
Owner-occupied rentals where a room is leased but not the entire property may not be subject to state STR regulations. However, local ordinances may still require licensing or safety compliance. Even if you’re renting out just a guest room, it’s smart to check with your local government.
Statewide Licensing Requirements
DBPR License Types: Condo vs. Dwelling
Florida distinguishes between:
- Vacation rental condos: Units in a condominium or cooperative
- Vacation rental dwellings: Single-family homes or multifamily structures (up to 4 units)
Application Classifications: Single, Group, Collective
Licenses can be categorized as:
- Single license: One property
- Group license: Multiple units in the same building
- Collective license: Up to 75 units across one district
These options make it easier for hosts with multiple units to streamline their licensing process.
Required Documentation Checklist
To apply, owners must provide:
- Owner/operator info and rental address
- Property details and classification
- Proof of ownership
- Human trafficking training certificate
- Balcony inspection certificate (if applicable)
Balcony Inspection Mandate
All buildings three stories or taller must submit a Certificate of Balcony Inspection every three years, confirming safety compliance.
Human Trafficking Training Requirement
Florida law mandates human trafficking awareness training for any staff engaged in housekeeping or front desk duties. Even if you don’t have staff, you may need to complete a basic awareness form during the application.
Local Registration and Permits
City and County Autonomy Explained
Unlike states with unified STR laws, Florida allows counties and municipalities to establish their own ordinances. This results in considerable variation from city to city.
Typical Local Licensing Requirements
Local governments may require:
- Business Tax Receipt (BTR)
- Special Use Permits
- Zoning verification
- Noise and waste compliance plans
Examples of Required Permits
Some cities require inspections or public hearings before granting a rental certificate. Failing to secure proper local approval may lead to fines or business shutdowns. It’s best to visit your city or county’s official website and search “vacation rental permit.”
Florida STR Tax Obligations
State Sales Tax and Discretionary Surtax
All STR owners must collect:
- 6% State Sales Tax
- 0.5%-1.5% Discretionary Sales Surtax (county-dependent)
These are usually included in the guest’s booking fees.
Tourist Development Tax by County
Also known as the “bed tax,” this ranges from 2%-6%, funding local tourism promotion and infrastructure. Rates vary significantly by county, so it’s essential to double-check your local rules.
Federal Income Tax and STR Deductions
The IRS classifies properties rented for 14+ days annually (with limited personal use) as eligible for business expense deductions. That means you can reduce your taxable income by writing off many common costs of running your rental.
Tax Deductions and Benefits
Eligible Business Expenses
Owners can deduct:
- Repairs and maintenance
- Utilities and insurance
- Marketing and software
- Legal and accounting fees
- Depreciation
Keeping receipts and using software to track expenses makes filing easier.
Cost Segregation for Accelerated Depreciation
Advanced tax strategy that accelerates depreciation by categorizing assets like appliances and furniture separately. Talk to your accountant to see if this strategy fits your business.
Homestead Exemption and Rental Limitations
Renting your primary residence for more than 30 days per year can forfeit the Florida homestead tax exemption. If this exemption is important to you, be sure to limit your rental use or speak with a tax expert.
Insurance Requirements and Liability
Standard vs. STR Insurance
Traditional homeowner policies typically don’t cover business activities like STR. Consider dedicated short-term rental insurance to protect your investment.
Airbnb/Vrbo Host Protection Limitations
These platforms offer limited protection. You’re still personally responsible for injuries, property damage, and more serious issues that occur during a guest’s stay.
Legal Liability for Injuries
Florida law holds you responsible if a guest is injured due to unsafe conditions. Safety inspections, routine maintenance, and posted emergency contacts are all good practices.
Setting Up Your STR Business Entity
LLC vs. Sole Proprietorship
Most experts recommend forming an LLC to protect your personal assets. It also allows you to separate business finances and qualify for business deductions.
EIN and Tax Setup
Apply for an Employer Identification Number (EIN) from the IRS. This helps open business bank accounts and keep taxes organized.
Benefits of Business Structuring
Aside from liability protection, formalizing your STR as a business can make accounting easier, simplify tax reporting, and increase trust with guests.
Renewal and Compliance Maintenance
State License Renewal Calendar by District
Licenses expire yearly. Each Florida district has specific deadlines—for example, District 4 (Orlando) renews by April 1.
Local Permit Renewal Considerations
Renewals often require proof of continued compliance—like new inspections, updated affidavits, or renewal fees.
Compliance Checklists and Audit Readiness
Keep all documentation in a shared digital folder. Include licenses, permits, tax receipts, inspection reports, and training certificates.
Statewide Rules and Safety Standards
Cleanliness and Sanitation Standards
Florida requires clean linens, pest-free environments, and properly maintained bathrooms and kitchens.
Mandatory Safety Equipment
You must have smoke detectors, fire extinguishers, and pool safety equipment if applicable.
Accessibility and Fire Code Requirements
Multifamily and condo buildings may need ADA-accessible features or fire alarm systems. Always verify with your local building code authority.
City-by-City Regulation Breakdown
Miami
Tight regulations and zoning restrictions. Rentals must often be owner-occupied.
Orlando
Only owner-occupied short-term rentals are allowed. A special exception may be required.
Tampa
Fairly permissive. State registration is usually sufficient.
Jacksonville
Short-term rentals require conditional use permits in certain districts.
Fort Lauderdale
Requires registration and inspections. Properties must meet noise and safety standards.
Clearwater Beach
Extremely limited. Rentals under 31 days are banned in many residential areas.
Sarasota
Requires a minimum stay of 7 nights. Zoning and safety checks apply.
St. Petersburg
Allows only a few STRs per year without full registration. Zones are restrictive.
Destin & Fort Walton Beach
Zoned STR areas only. Capacity and safety regulations strictly enforced.
Cocoa Beach
Short-term rentals in Cocoa Beach are allowed only in certain zoning districts. Licensing, occupancy caps, and a local responsible party are required. For the full 2025 update, read this detailed Cocoa Beach Vacation Rental Laws Guide.
Kissimmee
STRs are allowed only in designated overlay districts. Developers must meet specific land and housing requirements.
Impact of Senate Bill 280 and Legislative Updates
Overview of SB280 Intentions
Senate Bill 280 aimed to take STR oversight from local governments and give the state unified authority.
Governor DeSantis’s Veto and Local Control
Despite passing in the Florida legislature, SB280 was vetoed in 2024 to preserve local control. As a result, local ordinances still apply.
Future Outlook for STR Laws
Expect more legislative efforts in 2025 and beyond to revisit statewide regulation. Stay updated to avoid sudden legal changes.
Operating Legally on Airbnb and Vrbo
Displaying License and Registration Numbers
These must be visible on your listing. Florida may penalize unregistered listings.
Following Platform Requirements for Hosts
Each platform may have unique rules, including cancellation policies and guest screening features.
Advertising Compliance and Penalties
Marketing your rental without meeting licensing and zoning laws can lead to serious penalties, including removal from platforms.
Common Mistakes to Avoid
Zoning Misunderstandings
Not all homes in tourist zones are STR-friendly. Always verify zoning before buying or listing.
Tax Oversights
Platforms might collect state taxes, but local and federal filings are your responsibility.
Ignoring HOA or Condo Board Rules
Your neighborhood or building may have its own restrictions, even if the city allows STRs.
Professional Help and Tools
When to Hire Legal or Accounting Experts
Use professionals when forming an LLC, handling taxes, or dealing with disputes.
STR Management Software Recommendations
Platforms like Lodgify, Hostaway, and iGMS help manage bookings, automate messages, and sync calendars.
Florida-Specific Real Estate Advisors
Local brokers and property managers can offer zoning insights, permit help, and trusted contractor referrals.
Conclusion
Florida remains one of the most attractive markets for short-term rental investments in 2025. The combination of tourism demand, flexible property types, and income potential continues to drive hosts to the Sunshine State. However, understanding and complying with state and local rules is crucial.
By staying informed on licensing, taxation, safety, and zoning requirements, you’ll protect your investment, avoid penalties, and position yourself for long-term success.
Whether you’re renting out a condo in Miami or a beach house in Cocoa Beach, a well-informed host is a profitable host. Review this guide regularly, seek professional advice when needed, and always check local laws for changes.
FAQs
1. What cities in Florida are the most STR-friendly? Tampa, Fort Lauderdale, and parts of Cocoa Beach (in commercial zones) are currently considered more accommodating to STR businesses.
2. Can I keep my homestead exemption if I rent out occasionally? Yes, but only if you rent for less than 30 days a year and not for two consecutive years. Exceeding this may result in disqualification.
3. Are STR laws expected to get stricter in 2026? Possibly. Although SB280 was vetoed in 2024, similar legislation may resurface in 2026. Always monitor legal developments.
4. What happens if I operate without a DBPR license? You may face substantial fines, a cease-and-desist order, and even the forced closure of your rental business.
5. Do Airbnb and Vrbo handle all my taxes for me? Not entirely. These platforms may collect and remit state taxes, but hosts are responsible for ensuring all local and federal tax obligations are met.
