What sales tax do I charge?
Enter the sale and pick the buyer's county. The total updates as you type.
Florida is destination-based: use the county where the buyer takes delivery, not where your business is. Motor vehicles and mobile homes are the exception — those use the buyer's home address.
The pre-tax amount you're charging the customer.
Total tax
$70.00
The customer pays $1,070.00 — sale plus tax.
- State tax (6% of sale)
- $60.00
- Lake County surtax (1%)
- $10.00
- Combined effective rate
- 7%
Get the surtax cap right — before an audit does
Miscalculating the $5,000 surtax cap or missing the electronic payment cutoff are the two mistakes that show up in audits as back tax owed. Get a free review of how you're collecting and filing Florida sales tax.
When is my DR-15 due?
Pick your assigned filing frequency. The Department of Revenue assigns your frequency — you don't choose it.
Electronic payment cutoff
October 18, 2026
Initiate payment and receive a confirmation number by 5:00 p.m. ET on this date — the business day before the 20th.
Return due date
September 30, 2026
Reporting period: Q3 2026 (July–September). Returns are due the 1st and late after the 20th.
Don't treat the 20th as your deadline. Treating the 20th itself as the cutoff for an electronic payment is the most common way to end up one day late. This is an estimate — confirm against DOR Form DR-659.
A return is required for every assigned period even with no tax collected. A missed zero return still triggers a minimum $50 penalty.
Collection allowance: 2.5% of the first $1,200 of tax due, capped at $30 — available only on returns filed and paid electronically and on time. That's money paper filers and late filers leave behind.
Florida county sales tax rates
Figures from Florida Department of Revenue Form DR-15DSS (R. 11/25) for calendar year 2026, effective January 1, 2026. Combined rate = 6.0% state + county surtax. Click a column header to sort.
| Alachua | 1.5% | 7.5% |
|---|---|---|
| Baker | 1% | 7% |
| Bay | 1% | 7% |
| Bradford | 1% | 7% |
| Brevard | 1% | 7% |
| Broward | 1% | 7% |
| Calhoun | 1.5% | 7.5% |
| Charlotte | 1% | 7% |
| Citrus | None | 6% |
| Clay | 1.5% | 7.5% |
| Collier | None | 6% |
| Columbia | 1.5% | 7.5% |
| DeSoto | 1.5% | 7.5% |
| Dixie | 1% | 7% |
| Duval | 1.5% | 7.5% |
| Escambia | 1.5% | 7.5% |
| Flagler | 1% | 7% |
| Franklin | 1.5% | 7.5% |
| Gadsden | 1.5% | 7.5% |
| Gilchrist | 1% | 7% |
| Glades | 1% | 7% |
| Gulf | 1% | 7% |
| Hamilton | 2% | 8% |
| Hardee | 1% | 7% |
| Hendry | 1.5% | 7.5% |
| Hernando | 0.5% | 6.5% |
| Highlands | 1.5% | 7.5% |
| Hillsborough | 1.5% | 7.5% |
| Holmes | 1.5% | 7.5% |
| Indian River | 1% | 7% |
| Jackson | 1.5% | 7.5% |
| Jefferson | 1% | 7% |
| Lafayette | 1% | 7% |
| Lake | 1% | 7% |
| Lee | 0.5% | 6.5% |
| Leon | 1.5% | 7.5% |
| Levy | 1% | 7% |
| Liberty | 1.5% | 7.5% |
| Madison | 1.5% | 7.5% |
| Manatee | 1% | 7% |
| Marion | 1.5% | 7.5% |
| Martin | 0.5% | 6.5% |
| Miami-Dade | 1% | 7% |
| Monroe | 1.5% | 7.5% |
| Nassau | 1% | 7% |
| Okaloosa | 1% | 7% |
| Okeechobee | 1% | 7% |
| Orange | 0.5% | 6.5% |
| Osceola | 1.5% | 7.5% |
| Palm Beach | 0.5% | 6.5% |
| Pasco | 1% | 7% |
| Pinellas | 1% | 7% |
| Polk | 1% | 7% |
| Putnam | 1% | 7% |
| Santa Rosa | 1% | 7% |
| Sarasota | 1% | 7% |
| Seminole | 1% | 7% |
| St. Johns | 0.5% | 6.5% |
| St. Lucie | 1% | 7% |
| Sumter | 1% | 7% |
| Suwannee | 1% | 7% |
| Taylor | 1% | 7% |
| Union | 1% | 7% |
| Volusia | 0.5% | 6.5% |
| Wakulla | 1.5% | 7.5% |
| Walton | 1% | 7% |
| Washington | 1.5% | 7.5% |
Frequently asked questions
What is the discretionary sales surtax?
The discretionary sales surtax is a county-level tax added on top of Florida's 6% state sales tax, set by each county commission and collected at the same time as the state rate. It ranges from 0% to 2% depending on the county, and you remit it to the Florida Department of Revenue on the same DR-15 return as the state tax.
Does the county surtax apply to the whole sale?
The surtax applies only to the first $5,000 of a single item of tangible personal property, so any amount above $5,000 on one item is not subject to surtax. The 6% state rate still applies to the full sale amount. If you sell multiple items or services on one invoice, the $5,000 cap is applied per item, not per invoice.
Which county's rate do I use if I deliver to a customer?
Florida is a destination-based sales tax state, so you use the surtax rate of the county where the buyer takes delivery of the goods, not the county where your business is located. For most sales that means the buyer's delivery address. Motor vehicles and mobile homes are the exception — those use the buyer's home address.
What happens if I file late?
A late DR-15 return is subject to a 10% penalty on the unpaid tax plus interest that accrues daily, and a minimum $50 penalty applies even if no tax was owed. Missing the electronic payment cutoff — the business day before the 20th — is the most common way to end up one day late. File and pay electronically and on time to keep the 2.5% collection allowance.
Do I still have to file if I had no sales?
Yes — you must file a zero return for every assigned reporting period even if you collected no sales tax. A missed zero return still triggers the minimum $50 penalty. Filing the return is what keeps your account in good standing with the Department of Revenue.
Is commercial rent still taxable?
State sales tax on commercial real property rentals was repealed effective October 1, 2025, so commercial lease payments are no longer subject to the 6% state sales tax. Local discretionary surtax treatment of commercial rent should be confirmed separately with the county. Confirm the current treatment before you stop collecting.
Don't leave the collection allowance on the table
If you're still paper-filing or filing late, you're walking away from the 2.5% collection allowance — and risking the minimum $50 penalty on missed zero returns. Get help setting up electronic filing that keeps you on time.