Applying and moving in
Seasonal vs annual leases in South Florida
Seasonal means a few winter months, usually furnished, at a higher monthly price, and annual means twelve months or more at a lower one. A rental of six months or less is taxed as a transient rental under section 212.03, so on top of the rent you'll pay the 6% state tax, a county surtax of 0.5% to 1% and a tourist tax of 4% to 7%, depending on where you are. A bona fide written lease longer than six months avoids that tax.
Updated Last checked 4 min read
Quick answer
- Six months or less: state transient rental tax of 6%, plus county surtax and tourist tax.
- In Broward and most of Miami-Dade that comes to 13% of the rent, and 12.5% in Palm Beach.
- A bona fide written lease longer than six months is exempt.
- Many condos ban leases shorter than a set minimum, so seasonal options cluster in certain buildings.
- A three-month condo stay can count as transient occupancy, which chapter 83 excludes.
On this page
What makes a rental seasonal
Seasonal rentals follow the winter, when part-time residents and visitors come down. The owner often lives here part of the year or rents to the same family every winter, so the home comes furnished and the price is set for a few months, not a year. Ask for the dates first. Plenty of well-priced listings end the day the owner flies back.
An annual lease runs twelve months or more, usually unfurnished, at a lower monthly rent, with the full protections of chapter 83.
The six-month tax line
Florida taxes rentals of six months or less as transient rentals. Section 212.03 levies 6% of the total rent, and each county adds its discretionary sales surtax and a tourist development tax, at the rates the Department of Revenue publishes for 2026:
| Where | State | County surtax | Tourist tax | Total on the rent |
|---|---|---|---|---|
| Broward | 6% | 1% | 6% | 13% |
| Miami-Dade (most of the county) | 6% | 1% | 6% | 13% |
| Miami Beach | 6% | 1% | 7% | 14% |
| Surfside and Bal Harbour | 6% | 1% | 4% | 11% |
| Palm Beach | 6% | 0.5% | 6% | 12.5% |
| Martin | 6% | 0.5% | 5% | 11.5% |
| St. Lucie | 6% | 1% | 5% | 12% |
The tax doesn't apply to someone with a bona fide written lease for longer than six months of continuous residence. Without that lease, a person who ends up staying longer than six months stops owing it, but only after paying it for the first six.
- Rent
- $13,500
- Transient rental taxes at 13%
- $1,755
- Before any deposit or cleaning fee
- $15,255
Condo rules that say no
Many South Florida condo declarations set a minimum lease term or cap how many times a year a unit can be leased, which rules short stays out of whole buildings. Others welcome them. If you're set on one building, ask the association office for its minimum lease term in writing before you fall for a unit, and expect the same approval application an annual renter goes through.
Your rights in a short stay
Section 83.42 says Florida's residential landlord and tenant act doesn't cover transient occupancy in a hotel, condominium, motel or similar lodging, and the act defines transient occupancy as a stay both sides intend to be temporary. A three-month winter rental in a condo can land in that category, and if a dispute reaches a court, it decides on the facts. Plan as if the contract you sign does all the work, and read its terms on getting your deposit back and on what happens if the unit isn't ready.
Paying for a season
Seasonal owners often ask for a large share of the rent well before arrival, which is the exact pattern scammers copy. Look the owner up on the county property appraiser's site before you send anything, and see the unit or have someone you trust see it. The rental scam guide has the rest of the checks.
When annual is the better deal
If you'll be here more than six months, an annual lease usually costs less. Even at the same monthly rent, the transient tax alone adds $585 a month to a $4,500 seasonal rental in Broward, and an annual lease comes with the deposit protections and notice periods in chapter 83. Some owners will also do a seven- or eight-month lease, which clears the six-month tax line.
Questions people ask
Do I pay sales tax on a monthly rental in Florida?
If the rental is six months or less, yes: 6% state tax plus the county surtax and tourist tax, which totals 13% in Broward and most of Miami-Dade and 12.5% in Palm Beach. A bona fide written lease longer than six months is exempt.
Can I rent a condo for three months?
Only in a building whose declaration allows short leases. Many South Florida condos set minimum lease terms or limit leases per year, so ask the association before you apply.
Does Florida landlord-tenant law protect seasonal renters?
Not always. A stay both sides intend to be temporary in a condo or similar lodging can count as transient occupancy, which section 83.42 excludes from the act, and then your contract sets most of the terms.
Free help from Rentvana
Tell us your dates, and we'll find seasonal or annual homes that fit them.
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Words in this guide
Sources
- Florida Statutes, section 212.03: Transient rentals tax, rate, procedure, enforcement, exemptionsleg.state.fl.us
- Florida Department of Revenue: Local option transient rental tax rates (DR-15TDT)floridarevenue.com
- Florida Department of Revenue: Discretionary sales surtax rates for calendar year 2026 (DR-15DSS)floridarevenue.com
- Florida Statutes, section 83.42: Exclusions from application of partleg.state.fl.us
- Florida Statutes, section 83.43: Definitionsleg.state.fl.us
- Federal Trade Commission: Rental listing scamsconsumer.ftc.gov
Checked against these sources on by Rentvana Editorial. If something has changed, email hello@rentvana.com and we'll fix it.
Questions?
Call 888-601-8344 to talk to a licensed agent, or email hello@rentvana.com and one gets back to you within 1 hour, 8am to 9pm. Renters never pay Rentvana.