How Florida sales tax works
Florida charges a 6% state sales tax on most sales of tangible personal property. On top of that, most counties add a discretionary sales surtax — a local rate that, for 2026, ranges from 0.5% to 2%, with a couple of counties (Citrus and Collier) charging none at all. The total rate you collect depends on the county where the buyer takes delivery.
The piece that trips people up is the $5,000 cap: the county surtax applies only to the first $5,000 of the price of a single item of tangible personal property. The 6% state tax still applies to the full amount. So on a $20,000 piece of equipment in a 1% county, you collect 6% state tax on the whole $20,000, but the 1% surtax only on the first $5,000. The cap does not apply to rentals or leases of real property.
2026 sales tax rates for every Florida county
Combined rate = 6% state + the county surtax below. These are the rates published in the Florida Department of Revenue's 2026 surtax table (Form DR-15DSS).
| County | County surtax | Combined rate |
|---|---|---|
| Alachua County | 1.5% | 7.5% |
| Baker County | 1.0% | 7.0% |
| Bay County | 1.0% | 7.0% |
| Bradford County | 1.0% | 7.0% |
| Brevard County | 1.0% | 7.0% |
| Broward County | 1.0% | 7.0% |
| Calhoun County | 1.5% | 7.5% |
| Charlotte County | 1.0% | 7.0% |
| Citrus County | None | 6.0% |
| Clay County | 1.5% | 7.5% |
| Collier County | None | 6.0% |
| Columbia County | 1.5% | 7.5% |
| DeSoto County | 1.5% | 7.5% |
| Dixie County | 1.0% | 7.0% |
| Duval County | 1.5% | 7.5% |
| Escambia County | 1.5% | 7.5% |
| Flagler County | 1.0% | 7.0% |
| Franklin County | 1.5% | 7.5% |
| Gadsden County | 1.5% | 7.5% |
| Gilchrist County | 1.0% | 7.0% |
| Glades County | 1.0% | 7.0% |
| Gulf County | 1.0% | 7.0% |
| Hamilton County | 2.0% | 8.0% |
| Hardee County | 1.0% | 7.0% |
| Hendry County | 1.5% | 7.5% |
| Hernando County | 0.5% | 6.5% |
| Highlands County | 1.5% | 7.5% |
| Hillsborough County | 1.5% | 7.5% |
| Holmes County | 1.5% | 7.5% |
| Indian River County | 1.0% | 7.0% |
| Jackson County | 1.5% | 7.5% |
| Jefferson County | 1.0% | 7.0% |
| Lafayette County | 1.0% | 7.0% |
| Lake County | 1.0% | 7.0% |
| Lee County | 0.5% | 6.5% |
| Leon County | 1.5% | 7.5% |
| Levy County | 1.0% | 7.0% |
| Liberty County | 1.5% | 7.5% |
| Madison County | 1.5% | 7.5% |
| Manatee County | 1.0% | 7.0% |
| Marion County | 1.5% | 7.5% |
| Martin County | 0.5% | 6.5% |
| Miami-Dade County | 1.0% | 7.0% |
| Monroe County | 1.5% | 7.5% |
| Nassau County | 1.0% | 7.0% |
| Okaloosa County | 1.0% | 7.0% |
| Okeechobee County | 1.0% | 7.0% |
| Orange County | 0.5% | 6.5% |
| Osceola County | 1.5% | 7.5% |
| Palm Beach County | 0.5% | 6.5% |
| Pasco County | 1.0% | 7.0% |
| Pinellas County | 1.0% | 7.0% |
| Polk County | 1.0% | 7.0% |
| Putnam County | 1.0% | 7.0% |
| St. Johns County | 0.5% | 6.5% |
| St. Lucie County | 1.0% | 7.0% |
| Santa Rosa County | 1.0% | 7.0% |
| Sarasota County | 1.0% | 7.0% |
| Seminole County | 1.0% | 7.0% |
| Sumter County | 1.0% | 7.0% |
| Suwannee County | 1.0% | 7.0% |
| Taylor County | 1.0% | 7.0% |
| Union County | 1.0% | 7.0% |
| Volusia County | 0.5% | 6.5% |
| Wakulla County | 1.5% | 7.5% |
| Walton County | 1.0% | 7.0% |
| Washington County | 1.5% | 7.5% |
Surtax rates change annually and take effect January 1. This table reflects 2026 rates from Form DR-15DSS — always confirm the current rate with the Florida Department of Revenue before filing.
Frequently asked questions
Florida's statewide sales tax rate is 6%. Each county may add a discretionary sales surtax on top, so the combined rate ranges from 6% (in counties with no surtax, like Citrus and Collier) up to 8% (Hamilton County). The surtax applies only to the first $5,000 of a single item of tangible personal property.
The county discretionary surtax applies only to the first $5,000 of the sales price of a single item of tangible personal property. The 6% state tax still applies to the full amount. So on a $12,000 single item in a 1% county, you'd pay 6% state tax on the full $12,000, but the 1% surtax only on the first $5,000. The cap does not apply to rentals or leases of real property.
As of the 2026 rate table, Citrus and Collier counties impose no discretionary surtax, so the combined rate there is just the 6% state rate. All other counties add a surtax between 0.5% and 2%.
Yes. The Florida Department of Revenue updates the discretionary sales surtax table each year, typically published in November (Form DR-15DSS), with changes taking effect January 1. Always verify the current rate before filing. This calculator uses the 2026 rates.
Most professional and personal services are not subject to Florida sales tax, though there are exceptions (such as certain commercial cleaning, security, and detective services). Sales tax generally applies to tangible personal property. When in doubt, check with the Florida Department of Revenue or your bookkeeper.
Tracking sales tax shouldn't be a year-end surprise
Collecting the right rate is step one; the harder part is keeping the liability visible so your monthly filings are accurate and on time. That's a core part of what we do. SoFlo360 helps Florida small businesses keep clean books — bookkeeping, payroll support, AP/AR, and QuickBooks cleanup — with Spanish-friendly support available.
Learn more in our Florida sales tax guide for small businesses, see our bookkeeping services, or book a free consultation.
This tool and page are educational, not tax advice. Tax situations vary, and rates and rules change. Confirm specifics with the Florida Department of Revenue or a qualified professional.