If you own a short-term rental near Walt Disney World, taxes are part of every booking. Florida treats stays of six months or less as transient rentals, so guests pay state tax plus local taxes on top of the rent. This guide explains the main taxes for vacation homes in Osceola County (Kissimmee), Polk County (Davenport) and Lake County (Clermont). It is general information, not tax advice, so always confirm current rules with the county and the Florida Department of Revenue.
The two layers of tax on every stay
1. Florida transient rental tax. The state charges 6% on transient rental income, plus the county's discretionary sales surtax. That surtax is 1.5% in Osceola County and 1% in Polk and Lake counties, so the combined state and surtax rate is about 7.5% in Kissimmee and 7% in Davenport and Clermont.
2. Tourist Development Tax (TDT). Each county adds its own tourist tax, collected and filed locally:
- Osceola County: 6% tourist development tax
- Polk County: 5% tourist development tax
- Lake County: 4% tourist development tax
Together, a typical stay in Kissimmee carries about 13.5% in taxes, Davenport about 12% and Clermont about 11%.
Kissimmee (Osceola): 7.5% state + surtax, 6% TDT
Davenport (Polk): 7% state + surtax, 5% TDT
Clermont (Lake): 7% state + surtax, 4% TDT
What is taxable?
In general, the nightly rent and mandatory fees charged as part of the stay, such as cleaning or resort fees, are part of the taxable rental amount. Optional add-ons may be treated differently. Your accountant or the Department of Revenue can confirm how each fee should be handled.
Do Airbnb and Vrbo collect it for me?
Airbnb and Vrbo collect and remit some Florida taxes on bookings made through their platforms, but what they cover can differ by county and change over time. Bookings from your own website or other channels are your responsibility. Check each platform's tax pages and keep records for every channel.
Registration, filing and deadlines
- Register with the Florida Department of Revenue for sales and transient rental tax.
- Register for a tourist development tax account with your county tax collector.
- Florida also requires a vacation rental license from the Division of Hotels and Restaurants (DBPR), and some areas need a local business tax receipt.
- County TDT returns are usually due on the 1st and late after the 20th of the month after collection. Polk and Lake both use this schedule.
Avoid common mistakes
- Forgetting tax on direct bookings while assuming the platforms cover everything
- Leaving taxable fees out of the calculation
- Missing monthly filings during slow months (many counties still require a return)
- Applying the wrong county rate when you own homes in more than one county
Rates shown are based on county and state sources as of late 2026 and can change. This article is for general information only and is not tax or legal advice.