Compliance · 2026
Palm Beach's 2026 rental rules, licenses and lodging taxes
The rules that decide your year here come from the town that zones the house, the association that runs the building, the county tax office and the state, and they don't line up neatly. On the island, the Town keeps nightly stays out of its residential districts and its officials have said the same of timeshares, so the furnished seasonal lease is the product, and any shared-ownership pitch for an island house needs a zoning check first. The surprise for most owners comes on the tax side. Palm Beach County treats any rental of six months or less as transient, so a season-long lease on the island is taxed the same way as a weekend stay in West Palm Beach unless it runs past that line. Enforcement often starts at the tax office: in 2023, South Palm Beach's town attorney told condo owners that the county Tax Collector runs an online program, and that an owner whose unit she sees advertised can expect a bill.
The six-month tax line and the new 12.5% rate
Palm Beach County charges a 6% Tourist Development Tax, the bed tax, on the revenue from transient rentals of six months or less. The sales tax rides on top, and it changed this year. The county's 1% infrastructure surtax was repealed effective December 31, 2025, a 0.5% school capital-outlay surtax replaced it, and the combined sales tax fell from 7% to 6.5% on January 1, 2026, which is Florida's 6% plus the county's 0.5%. Add the bed tax, and a short stay that carried 13% in 2025 carries 12.5% now. If your direct-booking engine, invoice template or channel manager still adds 13%, you're overcharging guests and remitting the wrong split, so fix it before the first arrival of the season. The exit from the system is length. The county exempts a continuous residence agreement longer than six months, and Airbnb stops collecting state tax on reservations longer than 182 nights. A lease that ends short of that line is taxed on every dollar of rent, and the cleaning fee counts too.
Who collects what, on Airbnb and on your own site
On Airbnb, the platform collects Florida's 6% and the county's 0.5% surtax on reservations of 182 nights and shorter, figured on the listing price including the cleaning fee. It doesn't collect the 6% bed tax. The Tax Collector says online platforms don't remit Tourist Development Tax to it, so the host collects that share from the guest and sends it in, and even an Airbnb-only owner has a county account to run. The setup goes in order: open a Tourist Development Tax account for each listing using the parcel's property control number, then get a Short-Term Rental Local Business Tax Receipt tied to that account, and print both numbers in every ad. Recent processing times run 1-3 business days online and 10-15 business days by mail, and the receipt renews every year online. Returns are due on the 1st of each month for the month before and turn late after the 20th, and a month with no bookings still needs a $0.00 return. On a direct booking nobody collects anything for you, so your site charges the full 12.5%, the sales-tax share goes to the state and the bed tax goes to the county. Confirm the current figures with the Palm Beach County Tax Collector, and have an accountant who files county bed-tax returns set your calendar before the season opens.
The towns around the island that write their own rules
Off the island the county is a patchwork, and the town line sets the rules. Florida defines a vacation rental around stays shorter than 30 days or one calendar month, and a 2011 state law keeps most cities from regulating them, which is why rules already on the books before it carry so much weight here. South Palm Beach, the condo strip just south of the Town, kept a town-code minimum of at least 30 days because its rule predates that 2011 law, and its condo owners who rent need state and county licenses. North Palm Beach has required a certificate of registration for every vacation rental since October 1, 2021, with an inspection to register, an annual inspection to renew, renewal due by October 1 each year, a village minimum stay, and any change reported within 30 days. West Palm Beach runs its own business tax receipt for rentals, separate from the county's. Any association can be tighter than all of them. Treat this as a list of questions, and take the final answer from each town's clerk and a local real-estate attorney.