LicensedRental

Florida county rules

Okaloosa County, FL vacation rental rules and taxes

Okaloosa County charges a 6% tourist tax countywide since 2023, collected by the Clerk of Courts; Airbnb and VRBO don’t file it for you. The county has no vacation rental registration, but Destin and Fort Walton Beach do. On Okaloosa Island, the B-1 private residential covenant bars renting homes to transients.

Checked against official sources November 5, 2026
Tourist development tax
6%
Countywide since January 1, 2023. State sales tax 7% (6% plus the 1% surtax).Source
Who collects
Clerk of Courts
Not contracted with any platform.Source
County registration
None
A 2020 proposal wasn’t adopted, as far as we can tell.Source
DBPR renewal
June 1
District 6.Source

Some county materials describe a 5% rate in the expansion district; DOR’s 2026 table lists 6% for both. Ask the Clerk which rate applies at your address.

What to do

  1. Register for the tourist tax

    Register with the Clerk of Courts’ tourist tax department and file every period, including for platform bookings.Source

  2. Then your area

    Destin and Fort Walton Beach require registration. Pick your area.

Towns

Full guide

Cinco Bayou

Cinco Bayou has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Crestview

Crestview has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Destin

Destin requires single-family vacation rentals to register every year by March 1 and display a decal. Occupancy is two per bedroom plus four, up to 24. You need a responsible party within 30 miles who responds within an hour, a city business tax receipt, and parking only in the driveway or garage.

Full guide

Fort Walton Beach

Fort Walton Beach adopted short-term vacation rental registration in April 2025: a yearly decal renewed by the end of February, a responsible party within 30 miles who responds within an hour, and, in R-1, R1E, and R2 zoning, two guests per bedroom plus four (up to 24) and one parking space per 2.5 guests.

Full guide

Laurel Hill

Laurel Hill is a small inland city. We found no published code or rental rules. Ask City Hall before you list.

Full guide

Mary Esther

Mary Esther has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Niceville

Niceville has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Full guide

Shalimar

Shalimar is a small town. We found no published code or rental rules. Ask Town Hall before you list.

Full guide

Unincorporated Okaloosa

Unincorporated Okaloosa has no vacation rental registration. You need the DBPR license and the 6% tourist tax. On Okaloosa Island, homes in the B-1 Private Residential Area can’t be rented to transients under covenants that predate the 2011 state law.

Full guide

Valparaiso

Valparaiso has no vacation rental registration or rules in its code. You need the DBPR license and the county tourist tax account.

Sources

A plain-language summary to help you prepare, not legal advice. Rules and fees change; confirm with the office before you apply. Spot something out of date? Email hello@licensedrental.com.