Mid-Term Rentals in Florida (1 to 6 Months): Taxes, Rules and Is It Worth It? (2026)
More Florida owners are asking about mid-term rentals: furnished stays of about 1 to 6 months for traveling nurses, families displaced by insurance repairs, and people relocating for work. They can bring in more per month than an annual lease, but they come with tax, licensing and association rules that catch many owners off guard. Here is what owners in Boynton Beach, Palm Beach County and Naples should know before listing one.
Written by Jon C. Schmitt, Licensed Florida Real Estate Broker and Owner of True Patriot Property Management. Last updated October 2026. Checked against F.S. 212.03, 509.013, 720.306 and 83.42, and the Palm Beach County and Collier County Tax Collector websites.
Quick answer
A mid-term rental in Florida is usually a furnished lease of 1 to 6 months. Because it is 6 months or less, the rent is normally taxable: state sales tax plus the county tourist development tax (6% in Palm Beach County, 5% in Collier County). As long as every stay is 30 days or more and you do not advertise shorter stays, it generally does not need a state vacation rental license. Check your HOA or condo rules first, and expect more turnover than an annual lease.
Annual vs mid-term vs vacation rental at a glance
| Annual lease (longer than 6 months) | Mid-term (about 1 to 6 months) | Vacation rental (under 30 days) | |
|---|---|---|---|
| Sales tax and tourist tax | No, with a written lease longer than 6 months | Yes, in most cases | Yes |
| State vacation rental license | No | Generally no, if every stay is 30 days or more | Yes, if rented more than 3 times a year or advertised for under 30 days |
| Florida landlord tenant law (Chapter 83) | Applies | Generally applies | Generally does not apply to transient lodging |
| Furnished | Usually not | Usually yes | Yes |
| Turnover and vacancy | Lowest | Medium | Highest |
| HOA or condo limits | Fewest | Often restricted under 6 months | Often banned |
Taxes: the 6-month line
Florida taxes the rent on stays of 6 months or less (F.S. 212.03). The exemption applies only to a bona fide written lease for longer than 6 months, so a 6-month lease still counts as taxable. The tax is added to the tenant’s bill, and you or your manager must collect and file it.
Palm Beach County (Boynton Beach, Delray Beach, Lake Worth Beach)
- Tourist development tax is 6% of the rent on rentals of 6 months or less, on top of state sales tax, which the Tax Collector lists as 6.5% in Palm Beach County.
- Mandatory fees such as cleaning and pet fees are part of the taxable rent.
- Anyone offering these rentals must register a tourist development tax account with the Palm Beach County Tax Collector. Returns are monthly, due on the 1st and late after the 20th, and you must file a $0 return for months with no rent.
- The Tax Collector says online platforms do not remit this tax for Palm Beach County, so the host is responsible.
- Some tenants are exempt, including active duty military and full-time college students. You need proper documentation to use an exemption.
Collier County (Naples, Marco Island)
- Tourist development tax is 5% on rentals of 6 months or less, plus 6% Florida sales tax.
- The Collier County Tax Collector says Airbnb and VRBO collect this tax for bookings on their platforms, but direct bookings are on you.
- For a full breakdown, see our guide to the Collier tourist tax and the 6-month rule.
Licensing: when a mid-term rental becomes a vacation rental
Florida treats a unit as transient lodging when it is rented more than three times in a calendar year for less than 30 consecutive days, or advertised as regularly rented for less than 30 days (F.S. 509.013). Those units need a state vacation rental license, and in Palm Beach County a Short-Term Rental Local Business Tax Receipt. If every stay is 30 days or more and your listing says so, a mid-term rental generally stays out of that category.
Your HOA or condo association may say no
Florida lets an HOA regulate or prohibit rentals of less than 6 months, and limit rentals to three times a year, even for owners who bought before the rule (F.S. 720.306). Many condos set minimum lease terms or require association approval for every new tenant. Read your documents before you furnish the unit. Our guide to condo and HOA rental rules explains the Florida laws that apply statewide.
Landlord tenant law still applies
A lease of a house, apartment or condo to someone living there is generally a residential tenancy under Chapter 83. That means the security deposit rules apply, and if a tenant will not leave at the end of the term, you need the court eviction process. Chapter 83 does not cover transient occupancy in a hotel, condominium, motel or similar public lodging (F.S. 83.42), which is why the line between a mid-term lease and a vacation rental matters.
Is a mid-term rental worth it?
It can be, for the right home. A furnished mid-term rental often brings in more per month than an annual lease. Before you switch, subtract the costs that do not show up in the monthly rent:
- Furniture, linens, housewares and replacing worn items.
- Utilities, internet and streaming, which the owner usually pays.
- Cleaning and turnover between tenants.
- Empty weeks between stays.
- Sales tax and tourist tax filings every month in Palm Beach County.
- Insurance that covers a furnished rental with frequent tenants. Ask your agent.
An annual lease longer than 6 months avoids the taxes and most turnover, and it is simpler to manage. Compare the numbers in our Boynton Beach annual vs vacation rental guide and Naples annual vs vacation rental guide.
Mid-term or annual: which earns more for your home?
Schedule a free market evaluation with True Patriot Property Management. We will show you what your home or condo should rent for on an annual lease, so you can compare it with mid-term income after taxes, furnishing and vacancy.
Schedule My Free Market Evaluation
Boynton Beach: 561-502-3227 | Naples: 239-497-4693
Frequently asked questions
What is a mid-term rental in Florida?
A mid-term rental is a furnished home or condo rented for about 1 to 6 months. It is a market term, not a legal one. Common tenants include traveling nurses, families waiting on insurance repairs, people relocating for work, and seasonal residents.
Do I pay sales tax and tourist tax on a mid-term rental?
Usually yes. Florida taxes rentals of 6 months or less (F.S. 212.03). In Palm Beach County that means state sales tax, which the Tax Collector lists as 6.5% there, plus a 6% tourist development tax. In Collier County it is 6% state sales tax plus a 5% tourist development tax. A bona fide written lease for longer than 6 months is exempt.
Do I need a vacation rental license for a mid-term rental?
Generally no, if every stay is 30 days or more and you do not advertise the home for shorter stays. Florida treats a unit as transient lodging when it is rented more than three times a year for less than 30 consecutive days, or advertised that way (F.S. 509.013). Those units need a state vacation rental license.
Can my HOA stop me from renting mid-term?
It can. Florida lets an HOA regulate or prohibit rentals of less than 6 months, and limit rentals to three times a year, even for owners who bought before the rule (F.S. 720.306). Condo associations often set minimum lease terms in their documents. Check your documents before you list.
Is a mid-term tenant covered by Florida landlord tenant law?
In most cases, yes. A lease of a house, apartment or condo to someone living there is generally a residential tenancy under Chapter 83, so the security deposit rules and the court eviction process apply. Chapter 83 does not apply to transient occupancy in a hotel, condominium, motel or similar public lodging (F.S. 83.42).
The bottom line
A mid-term rental sits between an annual lease and a vacation rental. Keep every stay at 30 days or more to stay out of vacation rental licensing, plan for sales tax and tourist tax on anything 6 months or less, and check your association rules before you furnish. If the math is close, a written lease longer than 6 months is usually the simpler and more profitable choice.
This article is general information, not tax or legal advice. Rates and rules can change. Confirm with the Florida Department of Revenue, your county Tax Collector, or your CPA before you rent.