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Do Florida landlords charge sales tax on a 30 day furnished rental?
The short answer for Tampa Bay owners of furnished rentals rented for one to six months, with the Florida statutes and Department of Revenue sources linked.
In short: Usually yes. Florida treats a rental of six months or less as a transient rental for tax, so a 30 day to six month furnished stay normally carries the 6 percent state tax, any county discretionary surtax and the county tourist development tax. The separate 30 day line in Florida lodging law affects licensing, not tax. A written lease for continuous residence longer than six months, and some student and military stays, are exempt.
Two different lines: 30 days and six months
Owners of midterm rentals often hear that stays of 30 days or more are outside the short term rules. That is about licensing. Section 509.013 of the Florida Statutes defines a transient public lodging establishment as a unit rented to guests more than three times in a calendar year for periods of less than 30 consecutive days, or advertised as regularly rented that way. Stay on the 30 days or more side and the unit is not a transient public lodging establishment under that definition.
Tax uses a different test. Section 212.03 levies a tax of 6 percent on the total rent charged for living quarters or sleeping or housekeeping accommodations. Subsection (4) says it does not apply to a person with a bona fide written lease for longer than six months for continuous residence, or to a person who has resided continuously longer than six months and paid the tax for those first six months. So the stays a midterm landlord most often hosts, from one month to six months, fall in the taxable band.
| Stay length | Lodging licence test (ch. 509) | Transient rental tax (s. 212.03) |
|---|---|---|
| Under 30 days, more than three times a year | Transient public lodging | Taxable |
| 30 days up to six months | Not transient by that definition | Usually taxable |
| Written lease longer than six months | Not transient | Exempt |
What gets added in Tampa Bay counties
On top of the state tax, counties can add a discretionary sales surtax and a local option transient rental tax, usually called the tourist development tax. The Department of Revenue local option transient rental tax rate chart (revision dated 10/26) lists Hillsborough and Pinellas at 6 percent and Pasco at 5 percent, and marks all three as collected by the county rather than the state. That means the tourist development tax is reported to the county, while the state tax and surtax go to the Department of Revenue. County surtax rates are on the separate discretionary sales surtax chart. Rates change, so check the current charts and your county before you set rent.
Exemptions that matter for midterm tenants
The Department of Revenue rule on transient accommodations lists exemptions that line up with common Tampa midterm guests:
- Full time students at a postsecondary institution, when the owner keeps a written declaration from an official of the institution confirming full time enrolment. Relevant to USF visiting scholars and students, though a visiting scholar who is not enrolled may not qualify.
- Active duty military present in the community under official orders, when the owner gets a copy of the orders. Relevant to MacDill PCS arrivals.
- Continuous residence longer than six months, once tax has been paid for the first six months.
Other guests, such as travelling nurses on a 13 week contract or corporate housing guests, are not named in those exemptions, so their stays are normally taxable.
Practical checks before you list a furnished unit
- Decide your stay band: one to six months is the taxable band; a written lease longer than six months is not.
- Register and collect where required: the state tax and surtax with the Department of Revenue, the tourist development tax with your county.
- Keep the paperwork that supports an exemption: the student declaration or the copy of military orders.
- Price with the tax in mind, so the advertised monthly figure and the total the guest pays are both clear.
- Ask a professional: this is general information, not tax or legal advice. A Florida CPA or the Department of Revenue can confirm how it applies to your unit.
Where furniture fits
Furnishing does not change the tax test. Stay length and the lease do. What furniture changes is who rents: guests booking one to six months expect to move in with a suitcase. The Tampa mid term furnished checklist covers what that setup needs, and the vacancy cost guide shows how fast empty weeks add up. For a Hillsborough address, also read Hillsborough rental registration from 2027.
Viewing Ready furnishes Tampa Bay rentals for stays of 30 days or more. There are no public prices and no direct purchase. Send room photos and dimensions on the quote form and we email a sample layout and a private quote. See the 30 plus day furnished packs.
Frequently asked questions
Is a 30 day rental taxable in Florida?
Usually yes. Florida levies its transient rentals tax on living or sleeping accommodations rented for six months or less, so a stay of 30 days to six months normally carries the 6 percent state tax, any county discretionary surtax and the county tourist development tax, unless an exemption applies.
When does a Florida rental stop being taxable?
Under section 212.03 of the Florida Statutes the tax does not apply to a person who has a bona fide written lease for continuous residence longer than six months. A guest who stays continuously longer than six months and has paid the tax for the first six months is exempt after that while the stay continues.
Does the 30 day rule mean no tax?
No. The 30 day line in chapter 509 decides whether a unit is a transient public lodging establishment for licensing. The six month line in chapter 212 decides tax. A stay can be over 30 days and still be taxable.
Are students or military tenants exempt?
The Department of Revenue rule on transient accommodations exempts full time postsecondary students who give the owner a written declaration from their institution, and active duty military personnel present under official orders who give the owner a copy of those orders.
Sources
- The Florida Senate: Florida Statutes section 212.03, transient rentals tax.
- The Florida Senate: Florida Statutes section 509.013, definitions.
- Florida Department of Revenue: Local option transient rental tax rates (PDF, revision 10/26).
- Florida Department of Revenue: Discretionary sales surtax rates (PDF).
- Florida Administrative Code: rule on rentals, leases and licenses to use transient accommodations.
Checked 26 October 2026. Viewing Ready is not a law or accounting firm. This guide is general information only. See the disclaimer.