Florida state law does not specifically address subleasing of residential property. Typically, a tenant’s lease will either allow subleasing under certain conditions or it will prohibit subleasing entirely. When a landlord’s permission to sublease is required, consider using a Landlord Consent Form.

In Florida, a short-term rental is defined as a unit that is rented more than three times per year for a duration of 30 days or less.^[1] While the state charges sales tax, counties and cities may charge additional taxes and fees. However, this varies significantly by area.

Florida short-term rental taxes:

• 6% state sales tax^[2]
• County sales tax (most counties)
• County tourist tax (most counties)
• City sales tax (some cities)

Additionally, a license from the Florida Department of Business & Professional Regulation is required to operate short-term rentals.^[3]