What is the bed tax in Destin, Florida?

13% as of Oct. 31, 2026: 6% Florida sales tax, 1% Okaloosa County surtax and a 6% tourist development tax in Okaloosa's original district, according to the Okaloosa County Clerk.

How much tax do I charge on a vacation rental on 30A?

12% south of Choctawhatchee Bay in Walton County, including 30A: 7% state and county sales tax plus a 5% tourist development tax, per the Walton County Clerk. Mandatory cleaning and pet fees are taxed too.

Does Airbnb collect tourist tax in Bay County, Florida?

No. The Bay County tourist development tax FAQ says Bay County is not among the counties where Airbnb collects, so owners or managers register and file the 5% tax themselves.

When is the tourist development tax due in Okaloosa County?

Monthly, by the 20th of the month after the stay. A $0 return is still required, and late returns carry a penalty of at least $50, according to the Okaloosa County Clerk.

Bed tax on the Emerald Coast: what a vacation rental charges in each county and city

As of Oct. 31, 2026, a vacation rental in the Emerald Coast’s beach areas charges guests 12% or 13% in tax on each stay. That total is the 6% Florida sales tax, a 1% county surtax and a county tourist development tax (the “bed tax”) of 5% or 6%, according to the clerks of Okaloosa, Walton, Bay and Santa Rosa counties. Panama City Beach and Panama City add 1% more.

The county tax is the owner’s job. Bay, Santa Rosa and Walton counties all say booking platforms do not file the tourist development tax for you, and each county charges a penalty of at least $50 for a late return.

How much is the bed tax in each Emerald Coast county and city?

Place	Florida sales tax and county surtax	Tourist development tax	Local extra	Total
Destin and south Okaloosa (original district)	7%	6%		13%
Rest of Okaloosa County	7%	5%		12%
South Walton, 30A, Miramar Beach	7%	5%		12%
North Walton (north of Choctawhatchee Bay)	7%	3%		10%
Panama City Beach	7%	5%	1% city business tax	13%
Panama City	7%	5%	1% city merchant fee	13%
Bay County tourist district and Mexico Beach	7%	5%		12%
Bay County outside the tourist district	7%	none		7%
Santa Rosa County, including Navarre	7%	5%		12%

Sources: Okaloosa, Walton, Bay and Santa Rosa county clerks; Florida Office of Economic and Demographic Research, 2026 local option tourist tax rates; Florida Department of Revenue, 2026 discretionary sales surtax rates. Rates as of Oct. 31, 2026.

Where does Okaloosa County charge 6% instead of 5%?

Okaloosa County has two tourist tax districts, according to the Okaloosa County Clerk’s tourist development tax FAQ. The original district, on the south end of the county around Destin, charges 6%, effective Jan. 1, 2023. The expanded district, which covers the rest of the county, began collecting on March 1, 2022, and charges 5%, effective Jan. 1, 2023.

The county’s district expansion summary shows which areas fall in each district. Ask the Clerk at 850-651-7200, ext. 3492, if your address is near the line.

Where does the Walton County line fall?

Choctawhatchee Bay is the line in Walton County, according to the Walton County Clerk’s guide on how much tax to collect. Rentals south of the bay, in ZIP codes such as 32550 (Miramar Beach and Sandestin), 32459 (Santa Rosa Beach and Seaside) and 32461 (Watersound and Alys Beach), are in the South Walton district and collect 12% in total. Rentals north of the bay, such as in Freeport, collect 10%.

The Walton guide says the tax is charged on the total rent for each stay, including mandatory, nonrefundable fees such as cleaning, pet and amenity fees. It also says the county tax applies no matter which booking platform is used, how often the home is rented or who the guest is.

Where does the Bay County tourist tax apply?

Bay County’s 5% tourist development tax covers all property in the city limits of Panama City Beach, Panama City and Mexico Beach, plus the beach strip from the Phillips Inlet Bridge to the Hathaway Bridge south of Panama City Beach Parkway, according to the Bay County tourist development tax FAQ. Outside that district, a rental pays the 7% state and county sales tax only.

Do Airbnb and Vrbo pay the bed tax for me?

No, not the county tourist development tax, in three of the four counties:

Bay County: the county FAQ answers “The short answer is no” and says Bay County is not among the counties where Airbnb collects.
Santa Rosa County: the Santa Rosa County Clerk says the county “is NOT contracted with ANY platform” and that Airbnb and Vrbo do not collect or remit the tax for owners.
Walton County: the Clerk’s guide says no rental platform remits tourist tax to the Walton County tourist development tax department.
Okaloosa County: the Clerk’s FAQ does not address platforms. It says all owners or operators must register and collect the tax from guests.

The 7% sales tax portion goes to the Florida Department of Revenue, while the tourist development tax goes to the county, the Walton guide says. Check with each agency what a platform files for you before you stop filing.

When is the Emerald Coast bed tax due?

The return and payment are due on the first of the month after the stay and are late if not postmarked by the 20th, according to the Okaloosa and Bay county FAQs. January’s tax is due by Feb. 20. Santa Rosa County also uses the 20th.

No rentals that month: you still file a return, for $0.
Quarterly filing: allowed in Okaloosa and Bay counties if you pay $1,000 or less a year.
On-time credit: Okaloosa and Bay counties let on-time filers keep 2.5% of the first $1,200 collected.
Records: Bay County requires records to be kept at least three years.

What happens if I file the tourist tax late?

In Okaloosa and Bay counties, the penalty is 10% of the tax for each 30 days late, up to 50%, with a $50 minimum even on a late $0 return, plus interest at the floating rate set by the Florida Department of Revenue every Jan. 1 and July 1, the county FAQs say. Santa Rosa County charges the greater of $50 or 10% of the tax due and warns that unpaid tax can bring a lien on the property. Walton County’s guide warns of penalties, interest and possible liens.

Who do I call about bed tax on the Emerald Coast?

Okaloosa County Clerk, tourist tax: 850-651-7200, ext. 3492, [email protected]
Walton County Clerk, tourist development tax: 850-267-2040, [email protected]
Bay County tourist development tax: [email protected]
Santa Rosa County Clerk, tourist development tax: 850-983-1950, [email protected]
Florida Department of Revenue, sales tax: floridarevenue.com

Own a rental here? Tell us what the rules mean in practice: email our newsroom through the Contact link at the bottom of this page.

This story is information, not financial or legal advice.

More Finance & Taxes guides and local services ›

Live in the Emerald Coast? Write for us as a Community Contributor and share what you see in your town.