Rental Rules by City / Key West
Key West short-term rental rules & tax calculator
Tax calculator
Rates used: state 6% + Monroe surtax 1.5% + local transient 5% = 12.5%. Mandatory cleaning fees are included in the taxable total. Monroe local option transient rental tax 5% (DOR DR-15TDT), collected by the county.
What Airbnb collects: Airbnb collects state 6% + surtax only. Monroe County's 5% tourist development tax is NOT on Airbnb's list: register and file it yourself with the Monroe 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). |
| Categories | Transient = 28 days or less; non-transient rentals may not be rented for less than 29 days. |
| Registration | All residential rentals need a City of Key West Business Tax Receipt; transient use requires a city transient license (Code Ch. 122, Div. 7). |
Sources
- Key West: Licensing FAQ
- Key West Code: Transient accommodations
- 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.