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The Orlando hotel tax is 12.5% in Orange County and 13.5% in Osceola County, where Kissimmee and Disney’s three All-Star resorts sit. It applies to the room rate and to any mandatory resort fee, while hotel parking is taxed at the lower sales-tax rate.
Quick answer: Florida’s 6% state tax, a county surtax and a county tourist development tax add up to 12.5% in Orange County (Universal, International Drive, Lake Buena Vista and most Disney hotels) and 13.5% in Osceola County (Kissimmee, Celebration, ChampionsGate and Disney’s All-Star Movies, Music and Sports). That is $12.50 or $13.50 for every $100 of room charges, mandatory resort fees included. Continuous stays longer than six months are exempt after the sixth month.
Quick verdict
Best overall
Drury Inn & Suites near Universal Orlando Resort
Free parking, free hot breakfast and 5:30 Kickback; 12.5% tax is the only add-on.
Best value
Holiday Inn Express & Suites Nearest Universal Orlando
Free parking and hot breakfast, no resort fee, free Universal and SeaWorld shuttle.
Best near Disney
Fairfield by Marriott Inn & Suites Orlando Kissimmee/Celebration
Free parking and breakfast near Disney; Osceola's 13.5% tax is the only add-on.
Quick comparison
| Hotel | To the parks | Resort fee | Parking | Shuttle | Rates |
|---|---|---|---|---|---|
| Drury Inn & Suites near Universal Orlando Resort | About 2.3 mi to Universal | No | Free | Free to Universal parks | See today’s price |
| Holiday Inn Express & Suites Nearest Universal Orlando | About 1.2-1.7 mi to Universal | No | Free | Free to Universal, SeaWorld | See today’s price |
| Fairfield by Marriott Inn & Suites Orlando Kissimmee/Celebration | About 4.5 mi to Hollywood Studios | No | Free | Listed by Disney; ask | See today’s price |
Fees, parking and shuttles as checked against official sources for this guide; confirm before booking.
Compare Orlando hotels and check the full price
On this page
Orlando hotel tax rates by county in 2026
Every rate below comes from the Florida Department of Revenue: Form DR-15DSS (county surtaxes for 2026) and Form DR-15TDT (tourist development taxes, revised October 2026).
| County | Main visitor areas | State + surtax | Tourist tax | Total |
|---|---|---|---|---|
| Orange | Universal, I-Drive, most Disney hotels | 6% + 0.5% | 6% | 12.5% |
| Osceola | Kissimmee, Celebration, US-192 | 6% + 1.5% | 6% | 13.5% |
| Seminole | Sanford, Lake Mary | 6% + 1% | 5% | 12% |
| Polk | Davenport, Winter Haven | 6% + 1% | 5% | 12% |
| Lake | Clermont, Mount Dora | 6% + 1% | 4% | 11% |
| Brevard | Cocoa Beach, Port Canaveral | 6% + 1% | 5% | 12% |
| Volusia | Daytona Beach, DeLand | 6% + 0.5% | 6% | 12.5% |
| Sumter | Bushnell, part of The Villages | 6% + 1% | None | 7% |
- Orange: 6% tourist tax since September 1, 2006, per the Orange County Comptroller’s FAQ (January 2026 copy).
- Osceola: 6% since July 1, 2004, per the Osceola County Tax Collector, which calls the other 7.5% the “State of Florida Sales Tax”.
- Brevard: both of its 0.5% surtaxes expire December 31, 2026, and both renewals were on the November 3, 2026 ballot. The state’s 2027 table was not out at last check (November 9, 2026), so confirm the rate for 2027 stays.
- Other counties: the Seminole, Polk and Lake tax collectors, Brevard’s tourism office and Volusia’s FAQ confirm the tourist tax rates above (Volusia’s 6% is a tourist and convention development tax). Sumter’s 0% is from the state table only. The state notes that not all counties report rate changes to it.
How the 12.5% and 13.5% are built
- State sales tax, 6%. Section 212.03 levies 6% “on the total rental charged” for hotel rooms, condominiums and timeshares.
- County surtax, 0.5% to 1.5%. The $5,000 cap that limits the surtax on many purchases does not apply to hotel stays, per the Department of Revenue.
- Tourist development tax, 4% to 6%. Section 125.0104 lets counties tax rentals of six months or less. Orange and Osceola collect it themselves.
The tourist tax is built in layers, including a 1% “high tourism impact” tax that the Department of Revenue says Orange and Osceola both levy. There is no separate city hotel tax in the Orlando area: the only city-level rates in DR-15TDT are for Miami Beach, Surfside and Bal Harbour.
Tax per $100 of room charges
This table is arithmetic, not a price: the tax on every $100 of taxable room charges (room rate plus any mandatory fee).
| County | Total rate | Tax on $100 | $100 becomes |
|---|---|---|---|
| Orange or Volusia | 12.5% | $12.50 | $112.50 |
| Osceola | 13.5% | $13.50 | $113.50 |
| Seminole, Polk or Brevard | 12% | $12 | $112 |
| Lake | 11% | $11 | $111 |
| Sumter | 7% | $7 | $107 |
Between Orange and Osceola, the difference is $1 per $100 of room charges; a resort fee or parking charge can matter more, as the examples below show.
Which county is your hotel in?
The county line decides the rate: the state’s tables have no separate rate for Walt Disney World or Universal Orlando Resort, and Walt Disney World extends into Osceola County. Each location was checked with the US Census Bureau geocoder on November 9, 2026.
| Where you stay | County | Hotel tax |
|---|---|---|
| Universal’s on-site hotels, including the Epic Universe hotels | Orange | 12.5% |
| Disney Resort hotels, except the All-Star resorts | Orange | 12.5% |
| Disney’s All-Star Movies, Music and Sports | Osceola | 13.5% |
| Disney Springs area and Bonnet Creek hotels | Orange | 12.5% |
| International Drive and the convention center | Orange | 12.5% |
| Kissimmee, Celebration, ChampionsGate, Reunion | Osceola | 13.5% |
The mailing address does not tell you the county. Disney’s own page gives Disney’s All-Star Sports Resort a “Lake Buena Vista” address, yet the geocoder places it in Osceola County. The Department of Revenue’s Address/Jurisdiction Database identifies the county for any Florida address and shows its sales tax and surtax rates. See where to stay in Orlando, the best hotels in Kissimmee and cheap hotels in Kissimmee with fees compared.
What the hotel tax applies to
Florida taxes the “total rental charged”. Rule 12A-1.061 of the Florida Administrative Code and the county pages draw the lines this way:
| Charge | Taxed as | Orange | Osceola |
|---|---|---|---|
| Room rate | Room rent | 12.5% | 13.5% |
| Mandatory resort fee | Room rent | 12.5% | 13.5% |
| Other required charges | Room rent | 12.5% | 13.5% |
| Parking | Parking rental | 6.5% | 7.5% |
| Refunded damage deposit | Not taxed | 0% | 0% |
| Forfeited guaranteed deposit | Room rent | 12.5% | 13.5% |
Resort fees and other required charges
A charge that you must pay to use the room is room rent, even when the hotel lists it separately. An itemized charge is not room rent only when you can refuse it and the hotel then withholds the service. If every guest gets the service, the charge is room rent even if the hotel waives it for some guests. Osceola County’s Tax Collector lists resort fees, cleaning fees, cribs, rollaways and pool heat as taxable when mandatory. Margaritaville Resort Orlando calls its $48 charge a “taxable resort fee” (at last check on November 9, 2026).
Parking
Section 212.03(6) taxes parking rentals at 6%. The county surtax also applies, but the tourist development tax covers only living quarters, so parking is taxed at 6.5% in Orange County and 7.5% in Osceola County. Hilton Orlando Buena Vista Palace says so in its FAQ: “All parking charges are taxable at 6.5%”. Rule 12A-1.061 does not single out parking inside a mandatory resort fee, so check how your bill taxes such a fee.
Meals, deposits and no-shows
Meals, minibar items, admissions, transportation and laundry itemized on your bill are not room rent. A deposit that only holds a room until a set time, such as 6:00 p.m., is not room rent, but a forfeited deposit that guaranteed the room is taxed. A damage deposit is taxed only if applied to unpaid rent.
Stays longer than six months and other exemptions
Florida taxes hotel stays of six months or less, so a one-month stay is fully taxed. The main exemptions in Section 212.03 and Rule 12A-1.061 are:
- Long stays: a bona fide written lease for continuous residence of more than six months is exempt from the first day. A lease that starts on the first day of a month must run through the first day of the seventh month. Without a lease, you are exempt after six months of continuous, taxed residence.
- Full-time students: exempt with a written declaration from their college or university.
- Active-duty military: exempt only when present under official orders, with a copy of the orders or a military overflow certificate. A leisure trip does not qualify.
- Government and exempt organizations: federal employees are exempt when the government pays or reimburses the room, the stay is not personal and they show the proper documents. State and local employees and exempt organizations are exempt only when the employer or organization pays the hotel directly.
How Booking.com shows Orlando hotel taxes
On Booking.com, a smaller “taxes and fees” line sits under the room price. The price breakdowns at the three hotels below were checked on November 9, 2026, for January 12 to 14 and March 9 to 11, 2027, two adults. Your display may differ by country.
- Orange County hotels: the Drury and the Holiday Inn Express showed “6 % TAX” plus “6.50 % City tax”.
- Osceola County hotel: the Fairfield showed one “13.50 % TAX” line.
- No extra lines: none of the three added a resort fee or service charge.
Booking.com’s “City tax” is not a city tax: the 6.5% is Orange County’s 0.5% surtax plus its 6% tourist tax. Hilton Orlando’s policies page splits the same 12.5% as “6% is lodging and 6.5% is Florida sales tax”, so check the total, not the labels. The FTC’s fee rule (16 CFR Part 464), in force since May 12, 2025, requires lodging prices to show the total with mandatory fees, but government charges such as taxes may be left out. The guide Orlando resort fees explained shows where resort fees appear in the breakdown.
Hilton Orlando lists a “$2.25 Destination Marketing Tax” on top of the 12.5% taxes on its policies page (at last check on November 9, 2026). That charge does not appear in DR-15TDT or DR-15DSS, so ask the hotel what it funds and whether it is mandatory.
What Orlando’s tourist tax pays for
Section 125.0104 lists the permitted uses of the tourist development tax. They include convention centers, sports stadiums and arenas, auditoriums, museums and aquariums, tourism promotion, visitor bureaus and beach or lagoon work, plus certain public facilities under strict conditions.

In Orange County, the Comptroller’s FAQ (January 2026 copy) says Florida law limits the first four cents to convention centers, sports venues, auditoriums, museums, tourism promotion and visitor bureaus. The fifth and sixth cents pay debt service on bonds for professional sports or spring training facilities, and the fifth can also go to a convention center or tourism promotion.
How to estimate your total
Tax the room and the mandatory fees at the county rate, then tax parking at the sales-tax rate:
- Add the nightly room rate and every mandatory nightly fee, then multiply by the number of nights.
- Multiply that subtotal by 1.125 in Orange County or 1.135 in Osceola County.
- If you will park, add parking multiplied by 1.065 in Orange County or 1.075 in Osceola County.
Here is that arithmetic with fees from each hotel’s FAQ (November 9, 2026). Margaritaville says only “plus tax” for parking, so its line uses 7.5%, the 6% state parking rate plus Osceola’s 1.5% surtax.
| Hotel (county) | Fee + tax | Self-parking + tax | Add-on per night |
|---|---|---|---|
| Hilton Orlando Buena Vista Palace (Orange) | $41 + 12.5% = $46.13 | $38 + 6.5% = $40.47 | Rate + 12.5% + $86.60 |
| Margaritaville Resort Orlando (Osceola) | $48 + 13.5% = $54.48 | $20 + 7.5% = $21.50 | Rate + 13.5% + $75.98 |
Our Orlando resort fee list covers 90 hotels, and our list of Orlando hotels with no resort fees shows the alternatives. To budget the whole trip, use our Orlando vacation cost worksheet. The same taxes apply to rented homes, as our Orlando hotel vs vacation home comparison explains.
True nightly cost: fees, parking and perks
At the three hotels below, tax is the only add-on. None showed a resort fee in Booking.com’s breakdowns, and each lists free self-parking on its own page or on Disney’s Good Neighbor hotel page.
| Hotel | Resort fee | Self-parking | True nightly cost |
|---|---|---|---|
| Drury Inn & Suites near Universal Orlando Resort | $0 | $0 | Rate + 12.5% |
| Holiday Inn Express & Suites Nearest Universal Orlando | $0 | $0 | Rate + 12.5% |
| Fairfield by Marriott Inn & Suites Orlando Kissimmee/Celebration | $0 | $0 | Rate + 13.5% |
The arithmetic: your rate + $0 resort fee + $0 parking = your rate + 12.5%, or + 13.5% in Osceola County. At the same room rate, for a guest who parks, the Drury or the Holiday Inn Express costs $86.60 less per night than the Hilton Orlando Buena Vista Palace example, and the Fairfield $75.98 less than the Margaritaville example. All three serve a free breakfast, the Drury adds the free 5:30 Kickback, and both Universal-area hotels run free Universal shuttles.
Low-fee hotels where tax is the only add-on
Facts below were checked on November 9, 2026.
Drury Inn & Suites near Universal Orlando Resort


This Drury at 7301 West Sand Lake Road is in Orange County; Booking.com added only the 12.5%. Drury’s page lists parking as “Free (during stay)”, a free hot breakfast (6:00 to 9:30 a.m. weekdays, 7:00 to 10:00 a.m. weekends) and the free 5:30 Kickback. Its free shuttle serves all of Universal’s theme parks, Epic Universe included; you reserve at the Universal Ticket Center in the lobby. By road, Universal’s garages are about 2.3 miles away. See our Drury Inn & Suites near Universal review.
Book it if:
- You want two free meals a day to cut food costs.
- You want the 12.5% tax to be the only add-on.
- You want a free shuttle that includes Epic Universe.
Skip it if:
- You will spend most days at Disney: the Fairfield near Old Town Kissimmee is on the Disney side (see its rates below).
- You want to walk to CityWalk: Holiday Inn Express & Suites Nearest Universal Orlando is about 1.2 miles on foot (see its rates below).
Holiday Inn Express & Suites Nearest Universal Orlando


This hotel at 5605 Major Boulevard is also in Orange County, with the same 12.5% tax. IHG lists “Complimentary daily self parking” and a complimentary daily hot breakfast. Its free scheduled shuttle serves Universal Orlando Resort and SeaWorld; register in advance at the Universal kiosk in the lobby. Universal’s garages are about 1.2 to 1.7 miles away by road, and CityWalk is about 1.2 miles on foot. Read our Holiday Inn Express Nearest Universal review.
Book it if:
- You want the shortest trip to Universal of these three hotels.
- You want free breakfast and free parking with no resort fee.
- You also plan a SeaWorld day on the hotel shuttle.
Skip it if:
- You want an evening meal included: the Drury Inn & Suites near Universal Orlando Resort adds the 5:30 Kickback (see its rates above).
- Your trip is mostly Disney: the Fairfield near Old Town Kissimmee is closer to Disney’s parks (see its rates below).
See room photos and current prices for Holiday Inn Express & Suites Nearest Universal Orlando
Fairfield by Marriott Inn & Suites Orlando Kissimmee/Celebration


This Fairfield at 6073 West Irlo Bronson Memorial Highway is in Osceola County, so Booking.com added 13.5% and nothing else. Disney’s Good Neighbor hotel page lists complimentary self-parking, a complimentary breakfast with two hot items each day and a shuttle to the Walt Disney World theme parks and Disney Springs, with no times or price shown, so ask the hotel. Marriott’s rooms page lists a microwave and a refrigerator in every room. By road, it is about 4.5 miles to the Hollywood Studios parking lot and about 8 miles to the Magic Kingdom Transportation and Ticket Center. See our Fairfield Kissimmee/Celebration review.
Book it if:
- You want a Disney-side base where the 13.5% tax is the only add-on.
- You want free breakfast and free parking at a Marriott brand.
- You want a microwave and a refrigerator in every room.
Skip it if:
- Your trip is mostly Universal: Holiday Inn Express & Suites Nearest Universal Orlando is about 1.2 to 1.7 miles from the garages (see its rates above).
- You want the lower 12.5% rate: the Drury Inn & Suites near Universal Orlando Resort also has free parking and breakfast (see its rates above).
Frequently asked questions
What is the hotel tax in Orlando, Florida?
The hotel tax in Orlando is 12.5% in Orange County and 13.5% in Osceola County. Orange County covers Orlando, Universal, International Drive and most Walt Disney World hotels. The rate combines the 6% state tax, a county surtax and the county tourist tax, and it applies to the room and any mandatory resort fee.
Is the hotel tax higher in Kissimmee than in Orlando?
Yes, by 1 percentage point. Kissimmee is in Osceola County, where the total is 13.5%, against 12.5% in Orange County, because Osceola’s surtax is 1.5% instead of 0.5%. On every $100 of room charges, you pay $13.50 in tax instead of $12.50.
Are resort fees taxed in Florida?
Yes. Rule 12A-1.061 treats any charge you must pay to use the room as room rent, even when the hotel lists it separately. A mandatory resort fee is taxed at the full hotel rate: 12.5% in Orange County and 13.5% in Osceola County. Osceola County’s Tax Collector names resort fees as taxable.
Do Disney World hotels charge 12.5% or 13.5% tax?
Most Disney Resort hotels are in Orange County, so they carry 12.5%. Disney’s All-Star Movies, All-Star Music and All-Star Sports resorts are in Osceola County, so they carry 13.5%, even though Disney’s page gives All-Star Sports a Lake Buena Vista address. Universal’s on-site hotels are all in Orange County at 12.5%.
Bottom line
The Orlando hotel tax is 12.5% in Orange County and 13.5% in Osceola County, charged on the room and every mandatory fee, while parking is taxed at 6.5% or 7.5%. The county line moves the bill by only $1 per $100, so resort fees and parking can matter more. If you want tax to be the only add-on near Universal, check your dates at Drury Inn & Suites near Universal Orlando Resort.
How we checked this guide: rates come from the Florida Department of Revenue’s 2026 tables, cross-checked on seven county pages; taxable charges and exemptions come from Sections 212.03 and 125.0104 and Rule 12A-1.061; hotel counties come from the US Census Bureau geocoder; and Booking.com tax lines come from price breakdowns for two 2027 sample stays, checked on November 9, 2026. Read how we research our guides.
Sources checked in November 2026: Florida DOR: Local Option Transient Rental Tax Rates (DR-15TDT), Florida DOR: Discretionary Sales Surtax for 2026 (DR-15DSS), Florida Statutes, Section 212.03, Rule 12A-1.061, Florida Administrative Code, Osceola County Tax Collector: Tourist Development Taxes
