Jump to a county:
Miami Dade Broward Hillsborough Orange Palm Beach Pinellas Duval Polk Lee Nassau Citrus Marion
All 67 counties, 2026
Combined rate = 6% state + the county surtax. Source: Florida DOR Form DR-15DSS for 2026. Remember the cap: the county surtax applies only to the first $5,000 of a single item of tangible personal property — the calculator below handles that automatically.
| 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% |
Check a specific sale
Enter the amount and county — the calculator applies the 2026 rates above, including the $5,000 single-item surtax cap:
Rates source: Florida Department of Revenue, Form DR-15DSS (Calendar Year 2026). Verify current rates before filing.
How Florida's county surtax works
The surtax (formally the "discretionary sales surtax") is levied county by county, usually to fund schools, infrastructure, or indigent care, which is why the rate ranges from 0% to 2% depending on where the buyer takes delivery. That last part matters: the rate is set by the delivery county, not where your business sits. If you sell across county lines — deliveries, installations, mobile services — you collect at the destination county's rate, which is exactly the kind of detail that's easy to get wrong twelve months in a row.
Rates change on January 1. The DOR publishes the new DR-15DSS table each fall; we update this page and the calculator when the new table lands. Filing rhythm is the other half of the job — the DOR assigns your business a monthly, quarterly, semiannual, or annual frequency based on how much tax you collect, and returns are generally due on the 1st and late after the 20th of the following month. If sales tax is part of your monthly close, the filing becomes a report you copy, not a scramble — that's part of what monthly bookkeeping covers, and our small-business sales tax guide and restaurant & bar guide go deeper.
Frequently asked questions
As of the 2026 DR-15DSS table, Hamilton County has the highest combined rate at 8% (6% state + 2% surtax). Most counties fall between 6.5% and 7.5%.
Citrus and Collier counties impose no discretionary surtax in 2026, so the combined rate there is the 6% state rate.
The Florida Department of Revenue publishes the discretionary sales surtax table (Form DR-15DSS) each year, typically in November, with changes effective January 1. This page reflects the 2026 table.
The county surtax applies only to the first $5,000 of the sales price of a single item of tangible personal property. The 6% state rate still applies to the full amount, and the cap does not apply to rentals or leases of real property.
This page is educational, not tax advice. Rates and rules change, and specific transactions can be taxed differently. Confirm specifics with the Florida Department of Revenue or a qualified professional.