Rental Rules by City / Delray Beach
Delray Beach short-term rental rules & tax calculator
Tax calculator
Rates used: state 6% + Palm Beach surtax 0.5% + local transient 6% = 12.5%. Mandatory cleaning fees are included in the taxable total. Palm Beach County surtax is 0.5% for 2026 (1% infrastructure surtax ended Dec 31, 2025; 0.5% school surtax runs 2026-2035, per FL DOR). County tourist development tax 6% (DOR DR-15TDT).
What Airbnb collects: Airbnb collects state 6% + 0.5% surtax only. Palm Beach County's 6% tourist development tax is NOT on Airbnb's list: register and file it yourself with the Palm Beach County Tax Collector.
Rules
| State license | Florida DBPR vacation rental / transient public lodging license (homestead room-rental exemptions may apply). |
|---|---|
| State tax | 6% state sales tax plus county discretionary surtax on rentals of 6 months or less; register with Florida DOR unless your platform collects and remits for you. |
| Cleaning fees | Mandatory cleaning fees charged to guests are taxable as part of the rental (state, surtax and tourist tax). Only an optional, separately itemized fee the guest can decline is excluded (FL Admin. Code 12A-1.061). |
| Zoning (Transient Residential Use) | Under the city's 2009 rule (LDR 4.3.3), a home with more than six occupancy turnovers a year is a transient residential use: prohibited in Single Family, Rural Residential and Planned Residential districts, allowed in Medium Density Residential (RM). Ord. 21-26 (2026) repealed the stricter 2012 three-turnover rule. Check your parcel's zoning district. |
| Registration | No separate city vacation rental permit found; state DBPR license, FL DOR and Palm Beach County tourist tax registration still apply. Confirm city Business Tax Receipt needs with the city. |
Sources
- Delray Beach: Ordinance 21-26 (Legistar)
- FL DOR: Palm Beach County surtax update
- Airbnb: Florida taxes it collects (help article 2301)
- FL DOR DR-15TDT local transient rental tax rates
- FL DOR DR-15DSS 2026 surtax rates
- FL DOR GT-800034 rental of living accommodations
- FL Admin. Code 12A-1.061 (cleaning fees)
- FL DBPR lodging licensing
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Not legal or tax advice. Last verified Oct 23, 2026. Rules and rates change: confirm with the official sources linked before you rent or file.