Independent reference site — not a government website. Not affiliated with, endorsed by or connected to the Florida Department of Revenue or any government agency. Information only; nothing here is tax, legal or financial advice. Read the full disclaimer.
Florida Sales Tax Guide
Florida sales & use tax

2026 rates and the county discretionary sales surtax

Six percent statewide, plus a county surtax that runs from nothing to two percent — charged at the rate of the county where delivery happens, and capped at the first $5,000 of a single item.

Reviewed against published state sources on August 21, 2026. Rules and figures change — always confirm with the agency before acting.

State rates

Florida's general sales and use tax rate is 6%. A handful of categories carry their own statutory rate.

CategoryRateAuthority / note
General sales and use tax6%s. 212.05(1)(a)1.a — tangible personal property sold at retail
Commercial real property rentalsRepealedTax ended for occupancy periods after September 30, 2025 (HB 7031, 2025)
Transient rentals (six months or less)6%Still taxable; plus any local option transient rental taxes
Electricity6.95% as collected4.35% sales tax under s. 212.05(1)(e)1.c plus 2.6% gross receipts tax under s. 203.01(1)(b)4
Amusement machine receipts4%s. 212.05(1)(h)1
New mobile homes3%s. 212.05(1)(n)
A discrepancy in the Department's own material

The Department's own discretionary surtax page describes county rates as ranging “from .5% to 1.5%.” The rate table it publishes for 2026, Form DR-15DSS, shows a range of 0% to 2%. Where the two disagree, the form is the operative document. Both are linked in the sources at the bottom of this page.

Discretionary sales surtax

Counties may levy a discretionary sales surtax on top of the state rate. Three rules matter most:

  • Delivery governs. The applicable rate is that of the county where the customer takes delivery, regardless of where the seller is located.
  • The $5,000 cap. Under s. 212.054(2)(b)1, the sales amount above $5,000 on any single item of tangible personal property is not subject to surtax. The 6% state tax still applies to the full amount.
  • The cap has exceptions. It does not apply to sales of admissions, transient rentals, or sales of services, nor to prepaid calling arrangements.

Surtax and total tax calculator

Applies the published 2026 county rates and the statutory $5,000 single-item cap. An arithmetic illustration only — it does not determine whether a particular sale is taxable or exempt.

The $5,000 cap applies per single item, not per invoice. Where several separate items appear on one invoice, each is tested against the cap on its own — so this tool applies no cap to that option. Items normally sold as a set or unit are treated as a single item. Confirm any specific transaction with the Department or Form DR-15DSS.

2026 discretionary sales surtax by county

All 67 counties, as published in Form DR-15DSS (R. 11/25) for calendar year 2026. Rates are reset each January, so this table has a shelf life.

County2026 surtaxCombined with 6% stateExpiration as printed on DR-15DSS
Alachua1.5%7.5%0.5% 12/31/2030; 1% 12/31/2032
Baker1%7%None
Bay1%7%0.5% 12/31/2030; 0.5% 12/31/2036
Bradford1%7%None
Brevard1%7%0.5% 12/31/2026; 0.5% 12/31/2026
Broward1%7%12/31/2048
Calhoun1.5%7.5%1% None; 0.5% 12/31/2028
Charlotte1%7%12/31/2026
CitrusNone6%No surtax
Clay1.5%7.5%1% 12/31/2039; 0.5% 12/31/2050
CollierNone6%No surtax
Columbia1.5%7.5%1% None; 0.5% 12/31/2042
DeSoto1.5%7.5%1% None; 0.5% 12/31/2035
Dixie1%7%12/31/2029
Duval1.5%7.5%0.5% None; 0.5% 12/31/2030; 0.5% 12/31/2035
Escambia1.5%7.5%1% 12/31/2028; 0.5% 12/31/2037
Flagler1%7%0.5% 12/31/2032; 0.5% 12/31/2032
Franklin1.5%7.5%1% None; 0.5% 12/31/2042
Gadsden1.5%7.5%1% None; 0.5% 12/31/2038
Gilchrist1%7%None
Glades1%7%12/31/2031
Gulf1%7%None
Hamilton2%8%1% 12/31/2029; 1% 12/31/2036
Hardee1%7%None
Hendry1.5%7.5%1% None; 0.5% 12/31/2042
Hernando0.5%6.5%12/31/2035
Highlands1.5%7.5%1% 12/31/2033; 0.5% 12/31/2036
Hillsborough1.5%7.5%0.5% 12/31/2041; 0.5% None; 0.5% 12/31/2028
Holmes1.5%7.5%1% 12/31/2028; 0.5% 12/31/2032
Indian River1%7%12/31/2034
Jackson1.5%7.5%1% None (upon repeal); 0.5% 12/31/2035
Jefferson1%7%None
Lafayette1%7%None
Lake1%7%12/31/2032
Lee0.5%6.5%12/31/2028
Leon1.5%7.5%1% 12/31/2039; 0.5% 12/31/2027
Levy1%7%None
Liberty1.5%7.5%1% None; 0.5% 12/31/2026
Madison1.5%7.5%1% None; 0.5% None
Manatee1%7%0.5% 12/31/2032; 0.5% 12/31/2031
Marion1.5%7.5%1% 12/31/2044; 0.5% 12/31/2034
Martin0.5%6.5%12/31/2034
Miami-Dade1%7%0.5% None; 0.5% None
Monroe1.5%7.5%1% 12/31/2048; 0.5% 12/31/2035
Nassau1%7%None
Okaloosa1%7%0.5% 12/31/2028; 0.5% 12/31/2030
Okeechobee1%7%None
Orange0.5%6.5%12/31/2035
Osceola1.5%7.5%1% 12/31/2045; 0.5% 12/31/2036
Palm Beach0.5%6.5%12/31/2035
Pasco1%7%12/31/2039
Pinellas1%7%12/31/2029
Polk1%7%0.5% 12/31/2033; 0.5% 12/31/2044
Putnam1%7%12/31/2032
St. Johns0.5%6.5%12/31/2035
St. Lucie1%7%0.5% 12/31/2036; 0.5% 12/31/2028
Santa Rosa1%7%0.5% 12/31/2028; 0.5% 12/31/2026
Sarasota1%7%12/31/2039
Seminole1%7%12/31/2034
Sumter1%7%None
Suwannee1%7%None
Taylor1%7%12/31/2037
Union1%7%None
Volusia0.5%6.5%12/31/2031
Wakulla1.5%7.5%1% 12/31/2037; 0.5% 12/31/2032
Walton1%7%None
Washington1.5%7.5%1% None; 0.5% 12/31/2028
What moved, and what moves next

Two counties changed for 2026: Martin fell from 1% to 0.5% when a school capital outlay surtax expired, and Palm Beach fell from 1% to 0.5% when a 1% infrastructure surtax was repealed and a 0.5% school surtax began. Jackson County's 1% small county surtax was extended but its total rate is unchanged at 1.5%.

Four counties have components expiring 12/31/2026: Brevard (both halves), Charlotte, Liberty and Santa Rosa. Unless those levies are extended, those rates move on January 1, 2027.

Common questions

What is the total sales tax rate in my Florida county?
Add the 6% state rate to your county's discretionary sales surtax. For 2026 the combined rate ranges from 6% in Citrus and Collier counties, which levy no surtax, to 8% in Hamilton County. The full table is published in Form DR-15DSS.
Which county's surtax rate do I charge?
The rate of the county where delivery to the customer is made, regardless of where the seller is located, according to the Department of Revenue.
How does the $5,000 surtax cap work?
Under s. 212.054(2)(b)1, Florida Statutes, the sales amount above $5,000 on any single item of tangible personal property is not subject to surtax. The 6% state tax still applies to the entire amount. The cap does not apply to admissions, transient rentals or services.
Which Florida counties have no sales surtax in 2026?
Citrus and Collier counties impose no discretionary sales surtax for 2026, so the combined rate in those counties is the 6% state rate alone.
Is Florida's commercial rent tax still charged?
No. HB 7031 (2025) repealed the state sales tax on commercial real property rentals effective October 1, 2025. Rent covering occupancy periods through September 2025 remains taxable regardless of when it is paid.

Sources

  1. Form DR-15DSS (R. 11/25), Discretionary Sales Surtax Information for Calendar Year 2026 — https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf
  2. Florida Dept. of Revenue — Discretionary Sales Surtax — https://floridarevenue.com/taxes/taxesfees/Pages/discretionary.aspx
  3. s. 212.05, Florida Statutes — rates — https://www.flsenate.gov/Laws/Statutes/2025/212.05
  4. s. 212.054, Florida Statutes — surtax and the $5,000 cap — https://www.flsenate.gov/Laws/Statutes/2025/212.054
  5. s. 203.01, Florida Statutes — gross receipts tax on electricity — https://www.flsenate.gov/Laws/Statutes/2025/203.01
  6. Florida Department of Revenue — Sales and Use Tax — https://floridarevenue.com/taxes/taxesfees/Pages/sales_tax.aspx