Short-term rental & Airbnb taxes in Panama City Beach, FL (2026)
Short-term rental guests in Panama City Beach pay roughly 12% in combined occupancy and lodging taxes. Here's the itemized breakdown, who collects each one, and what you may need to remit yourself.
Itemized tax rates
| Tax | Rate | Who collects |
|---|---|---|
| Florida Transient Rental Tax (state sales tax)Applies to rentals of 182 nights or shorter, on the listing price including cleaning fees. Airbnb collects and remits for its bookings; hosts taking direct or unlisted-platform bookings must register with the Florida Department of Revenue and remit. | 6% | varies |
| Bay County Discretionary Sales SurtaxTwo 0.5% surtaxes (expiring Dec 31, 2030 and Dec 31, 2036) remitted with the state sales tax; the $5,000 surtax cap does not apply to transient rentals. Airbnb collects for its bookings; otherwise host remits to the Florida DOR. | 1% | varies |
| Bay County Tourist Development Tax5% bed tax in the special taxing jurisdiction that includes all of Panama City Beach. No platform (Airbnb, Vrbo, etc.) has an agreement with Bay County, so the owner/operator must register and remit monthly (due the 20th) to the Bay County Clerk of Court & Comptroller. In July 2026 the county voted to move TDT administration to the Bay County Tax Collector, expected around October 1, 2026. | 5% | host |
What will guests pay on a Panama City Beach stay?
Enter a nightly rate to see the itemized occupancy-tax cost.
Panama City Beach occupancy tax calculator
| Gross rent | $450.00 |
| Florida Transient Rental Tax (state sales tax) (6%)· collection varies | $27.00 |
| Bay County Discretionary Sales Surtax (1%)· collection varies | $4.50 |
| Bay County Tourist Development Tax (5%)· host remits | $22.50 |
| Total tax (12%) | $54.00 |
| Guest pays | $504.00 |
Estimate only. Platform collection varies by listing site and agreement; verify rates with the taxing authorities.
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Verified July 10, 2026. Informational only — not legal, tax, or financial advice. Tax rates and collection rules change; confirm current requirements with Panama City Beach and your booking platform.