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Taxes›Florida›Collier County›Naples

Naples
short-term rental taxes.

Data date: Jun 2026

Start with the recorded local taxes and permit overview for Naples, Florida. Check the current requirements for your exact address.

Rental conditions are recorded in Naples
grandfathered pre-2011 (2008-era) code: transient lodging (<30 days/1 month, >3x/yr) not a permitted use in most single-family residential districts. short stays allowed only in certain zones.
Find published guidance for your Naples address
Check published permit and tax guidance for Naples.

Source disagreement: | BTR fee amount not confirmed ⚠ third-party reports of recent liberalization conflict with grandfathered code - confirm with city; Collier Co. registration does not apply inside city

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What you need to do in Naples

Sources disagree
  1. To do
    Meet the local rental conditions

    grandfathered pre-2011 (2008-era) code: transient lodging (<30 days/1 month, >3x/yr) not a permitted use in most single-family residential districts. short stays allowed only in certain zones.

  2. To do
    Get the Naples short-term rental license or registration

    The record does not state the fee or term. The licensing office lists both.

  3. To do
    Register for your Florida sales tax account

    Sales tax and any discretionary sales surtax on transient rentals are always reported and paid to the Florida Department of Revenue (Form DR-15), so you need a Department sales tax account. Confirm registration and any county tourist tax account before renting.

    State source

  4. To do
    Airbnb, Vrbo and Booking.com collect the 5% Collier County occupancy tax for you

    That is per the record. On direct bookings, you collect and remit it yourself.

  5. To do
    File monthly returns for direct bookings

    The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

Source disagreement: | BTR fee amount not confirmed ⚠ third-party reports of recent liberalization conflict with grandfathered code - confirm with city; Collier Co. registration does not apply inside city Confirm the disputed steps with the authority. Source

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What to know.

grandfathered pre-2011 (2008-era) code: transient lodging (<30 days/1 month, >3x/yr) not a permitted use in most single-family residential districts. short stays allowed only in certain zones. The published guide for Naples lists 5% county occupancy tax. The state table lists a 6% Florida state sales tax in addition. County discretionary sales surtax and local transient rental taxes may apply in addition. State registration applies even when a platform collects the tax: Florida sales tax account. A license or registration is required.

At a glance.

County tax
5%
State tax
6%
Total for a direct booking
11%
License
Required
Local filing
Platform collects
SourceSources & confidenceHow we researchReport a problem with this page

Tax details

Exemptions, penalties, filing information, and effective dates from the linked sources.

Collier County: Recorded exemptions

Applies to the rental or lease of living, sleeping, or housekeeping accommodations for a term of six months or less; the local tax is in addition to the 6% state sales tax and any applicable discretionary sales surtax (FL DOR DR-15TDT, R. 10/26).

Collier County: Recorded remittance instructions

Collier County Tax Collector : TouristExpress (https://collier.county-taxes.com/tourist); TouristTax@colliertax.com (239-252-8171)

Collier County: Recorded filing schedule

Filing frequency: Monthly.

Collier County: County tax applicability

The county tax is shown separately from municipal tax.

Source for these notes: colliertaxcollector.com: tourist development tax

Platform tax collection guidance for Naples

Collection is shown separately for each booking channel. Direct-booking taxes are paid by the host.

PlatformStateLocal
AirbnbPlatform collectsPlatform collects
VrboPlatform collectsPlatform collects
Booking.comPlatform collectsPlatform collects
DirectYou collect and remitYou collect and remit

Platform collects means the platform pays that tax. You collect and remit means you pay it. Collection details unavailable identifies a missing answer for that channel. Filing duties are listed separately.

Your next steps

  • Get the required license or registration

    Apply for the required license or registration with the licensing office before you list.

  • Collection of the 5% county tax

    Platforms collect this tax. You collect and remit tax on direct bookings.

  • File your tax returns

    File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.

  • Florida sales tax account

    Sales tax and any discretionary sales surtax on transient rentals are always reported and paid to the Florida Department of Revenue (Form DR-15), so you need a Department sales tax account. Confirm registration and any county tourist tax account before renting.

  • Check the state tax requirements

    Use the linked state tax instructions to register and file.

Sources & confidence

How we collect and check this information · Report a problem with this page

FigureValueSourceStatus
Collier County occupancy tax5%
Source
Source linked
Florida state sales tax6%
Source
Source linked
Florida sales tax accountState requirement
Source
Source linked
Licensing recordRequired
Source
Source linked
Official sources for the taxes and permit requirements shown above.

Naples STR tax FAQ

Does Airbnb pay my Naples occupancy taxes?

Airbnb collects this tax. You collect and remit tax on direct bookings.

Do I need a license to Airbnb in Naples?

A license or registration is required.

What happens if I don't file?

Penalties and interest depend on the tax and authority. Check the applicable rules and contact the authority about any missed filings or payments.

How often do I file?

File monthly returns for direct bookings. The record does not state the due day; the tax office's calendar has it. If every booking goes through a collecting platform, ask the tax office whether you still file.