| Rule | Details |
|---|---|
| Regulatory Status | Permitted with registration |
| Permit / License Required | Yes |
| Tax Rate | State Sales Tax: 6% (Florida). Hillsborough County Discretionary Sales Surtax: 1.5% (as of 2026, subject to county referendum outcomes). Hillsborough |
| Night / Day Cap | None established at the county level for unincorporated Hillsborough County. Florida state law restricts local governments from imposing duration or f |
| Minimum Stay | No county-mandated minimum stay for unincorporated Hillsborough County. DBPR defines a vacation rental as a property rented for periods of less than 3 |
| Permit Fee | DBPR Vacation Rental license fee: approximately $170–$195 per unit biennially (varies by unit count and type, subject to DBPR schedule). Hillsborough |
| Primary Residence Required | No. Florida state law (F.S. § 509.032(7)) preempts local governments from banning vacation rentals or requiring owner-occupancy as a condition of oper |
| Occupancy Limit | Subject to Florida Building Code and DBPR licensing standards. DBPR requires a minimum of 37 square feet per sleeping occupant in licensed vacation re |
Short-term rental operations in Hillsborough County, Florida are permitted under an active regulatory framework as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: Yes. The associated permit fees are DBPR Vacation Rental license fee: approximately $170–$195 per unit biennially (varies by unit count .
Short-term rental operators in Hillsborough County should be aware of these tax obligations: State Sales Tax: 6% (Florida). Hillsborough County Discretionary Sales Surtax: 1.5% (as of 2026, subject to county referendum outcomes). Hillsborough County Tourist Development Tax (TDT): 6% (levied on rentals of 6 months or less). Combined effective. Yes. Operators must register with the Florida Department of Revenue for state sales tax and with Hillsborough County Tax Collector for the local Touri.
Key operational rules for vacation rental hosts in Hillsborough County include: Primary residence requirement: No. Florida state law (F.S. § 509.032(7)) preempts local governments from banning vacation rentals or requiring owner-oc. Rental day cap: None established at the county level for unincorporated Hillsborough County. Florida state law restricts local governmen. Occupancy limit: Subject to Florida Building Code and DBPR licensing standards. DBPR requires a minimum of 37 square feet per sleeping oc. Minimum stay: No county-mandated minimum stay for unincorporated Hillsborough County. DBPR defines a vacation rental as a property ren.
Zoning considerations for short-term rentals in Hillsborough County: Unincorporated Hillsborough County zoning regulations apply. Vacation rentals are generally permitted in residential zones subject to compliance with the Land Development Code. Certain Planned Develop. Density rules: No specific density cap or concentration limit (e.g., per-block or per-building quota) has been identified for unincorporated Hillsborough County as o. Insurance: Not explicitly mandated by Hillsborough County ordinance. DBPR licensing does not require proof of a.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Hillsborough County: Airbnb and Vrbo (Expedia Group) have Voluntary Collection Agreements (VCAs) with Hillsborough County and the Florida DOR to collect and remit state sales tax and county TDT on behalf of hosts for book.
Yes, Airbnb and short-term rentals are legal in Hillsborough County with proper registration and permits. Short-term rental owners in Hillsborough County must register their properties with the county by January 2027. All STRs including Airbnbs fall under this requirement. Hosts must complete registration
Yes. Hillsborough County requires the following for short-term rental operation: Yes.
Short-term rental hosts in Hillsborough County are subject to the following tax obligations: State Sales Tax: 6% (Florida). Hillsborough County Discretionary Sales Surtax: 1.5% (as of 2026, subject to county referendum outcomes). Hillsborough County Tourist Development Tax (TDT): 6% (levied on rentals of 6 months or less). Combined effective rate on short-term rental revenue: approximately .
['Registration requirement becomes effective January 2027', 'Applies to all short-term rentals including Airbnb', 'County commissioners unanimously passed the law', 'Registration is mandatory for legal operation']
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