Florida Sales Tax Rates by County
Florida charges a 6% state sales tax everywhere, and most counties add a discretionary sales surtax on top. This page lists all 67 counties for 2026 from the Florida Department of Revenue's official surtax table (Form DR-15DSS): each county's surtax, the combined rate, and the date each surtax started and ends. For the state rate, exemptions and a calculator, see the Florida sales tax rate 2026 page.
Florida sales tax rates by county, 2026
All 67 counties, alphabetical. A county with more than one surtax lists each one; 32 counties do.
| County | County surtax | Combined rate | Surtaxes in effect |
|---|---|---|---|
| Alachua | 1.5% | 7.5% | 0.5% since January 1, 2019, expires December 31, 2030; 1% since January 1, 2023, expires December 31, 2032 |
| Baker | 1% | 7% | 1% since January 1, 1994, no sunset date |
| Bay | 1% | 7% | 0.5% since January 1, 2011, expires December 31, 2030; 0.5% since January 1, 2017, expires December 31, 2036 |
| Bradford | 1% | 7% | 1% since March 1, 1993, no sunset date |
| Brevard | 1% | 7% | 0.5% since January 1, 2015, expires December 31, 2026; 0.5% since January 1, 2017, expires December 31, 2026 |
| Broward | 1% | 7% | 1% since January 1, 2019, expires December 31, 2048 |
| Calhoun | 1.5% | 7.5% | 1% since January 1, 1993, no sunset date; 0.5% since January 1, 2009, expires December 31, 2028 |
| Charlotte | 1% | 7% | 1% since April 1, 1995, expires December 31, 2026 |
| Citrus | None | 6% | No county surtax |
| Clay | 1.5% | 7.5% | 1% since February 1, 1990, expires December 31, 2039; 0.5% since January 1, 2021, expires December 31, 2050 |
| Collier | None | 6% | No county surtax |
| Columbia | 1.5% | 7.5% | 1% since August 1, 1994, no sunset date; 0.5% since January 1, 2023, expires December 31, 2042 |
| DeSoto | 1.5% | 7.5% | 1% since January 1, 1988, no sunset date; 0.5% since January 1, 2015, expires December 31, 2035 |
| Dixie | 1% | 7% | 1% since April 1, 1990, expires December 31, 2029 |
| Duval | 1.5% | 7.5% | 0.5% since January 1, 1989, no sunset date; 0.5% since January 1, 2001, expires December 31, 2030; 0.5% since January 1, 2021, expires December 31, 2035 |
| Escambia | 1.5% | 7.5% | 1% since June 1, 1992, expires December 31, 2028; 0.5% since January 1, 1998, expires December 31, 2037 |
| Flagler | 1% | 7% | 0.5% since January 1, 2003, expires December 31, 2032; 0.5% since January 1, 2013, expires December 31, 2032 |
| Franklin | 1.5% | 7.5% | 1% since January 1, 2008, no sunset date; 0.5% since January 1, 2023, expires December 31, 2042 |
| Gadsden | 1.5% | 7.5% | 1% since January 1, 1996, no sunset date; 0.5% since January 1, 2009, expires December 31, 2038 |
| Gilchrist | 1% | 7% | 1% since October 1, 1992, no sunset date |
| Glades | 1% | 7% | 1% since January 1, 2022, expires December 31, 2031 |
| Gulf | 1% | 7% | 1% since January 1, 2010, no sunset date |
| Hamilton | 2% | 8% | 1% since July 1, 1990, expires December 31, 2029; 1% since January 1, 2025, expires December 31, 2036 |
| Hardee | 1% | 7% | 1% since January 1, 1998, no sunset date |
| Hendry | 1.5% | 7.5% | 1% since January 1, 1988, no sunset date; 0.5% since January 1, 2023, expires December 31, 2042 |
| Hernando | 0.5% | 6.5% | 0.5% since January 1, 2016, expires December 31, 2035 |
| Highlands | 1.5% | 7.5% | 1% since November 1, 1989, expires December 31, 2033; 0.5% since January 1, 2017, expires December 31, 2036 |
| Hillsborough | 1.5% | 7.5% | 0.5% since December 1, 1996, expires December 31, 2041; 0.5% since October 1, 2001, no sunset date; 0.5% since January 1, 2019, expires December 31, 2028 |
| Holmes | 1.5% | 7.5% | 1% since October 1, 1995, expires December 31, 2028; 0.5% since January 1, 2021, expires December 31, 2032 |
| Indian River | 1% | 7% | 1% since June 1, 1989, expires December 31, 2034 |
| Jackson | 1.5% | 7.5% | 1% since June 1, 1995, no sunset date; 0.5% since July 1, 1996, expires December 31, 2035 |
| Jefferson | 1% | 7% | 1% since June 1, 1988, no sunset date |
| Lafayette | 1% | 7% | 1% since September 1, 1991, no sunset date |
| Lake | 1% | 7% | 1% since January 1, 1988, expires December 31, 2032 |
| Lee | 0.5% | 6.5% | 0.5% since January 1, 2019, expires December 31, 2028 |
| Leon | 1.5% | 7.5% | 1% since December 1, 1989, expires December 31, 2039; 0.5% since January 1, 2003, expires December 31, 2027 |
| Levy | 1% | 7% | 1% since October 1, 1992, no sunset date |
| Liberty | 1.5% | 7.5% | 1% since November 1, 1992, no sunset date; 0.5% since January 1, 2017, expires December 31, 2026 |
| Madison | 1.5% | 7.5% | 1% since August 1, 1989, no sunset date; 0.5% since January 1, 2007, no sunset date |
| Manatee | 1% | 7% | 0.5% since January 1, 2003, expires December 31, 2032; 0.5% since January 1, 2017, expires December 31, 2031 |
| Marion | 1.5% | 7.5% | 1% since January 1, 2017, expires December 31, 2044; 0.5% since January 1, 2025, expires December 31, 2034 |
| Martin | 0.5% | 6.5% | 0.5% since January 1, 2025, expires December 31, 2034 |
| Miami-Dade | 1% | 7% | 0.5% since January 1, 1992, no sunset date; 0.5% since January 1, 2003, no sunset date |
| Monroe | 1.5% | 7.5% | 1% since November 1, 1989, expires December 31, 2048; 0.5% since January 1, 1996, expires December 31, 2035 |
| Nassau | 1% | 7% | 1% since March 1, 1996, no sunset date |
| Okaloosa | 1% | 7% | 0.5% since January 1, 2019, expires December 31, 2028; 0.5% since January 1, 2021, expires December 31, 2030 |
| Okeechobee | 1% | 7% | 1% since October 1, 1995, no sunset date |
| Orange | 0.5% | 6.5% | 0.5% since January 1, 2003, expires December 31, 2035 |
| Osceola | 1.5% | 7.5% | 1% since September 1, 1990, expires December 31, 2045; 0.5% since January 1, 2017, expires December 31, 2036 |
| Palm Beach | 0.5% | 6.5% | 0.5% since January 1, 2026, expires December 31, 2035 |
| Pasco | 1% | 7% | 1% since January 1, 2005, expires December 31, 2039 |
| Pinellas | 1% | 7% | 1% since February 1, 1990, expires December 31, 2029 |
| Polk | 1% | 7% | 0.5% since January 1, 2004, expires December 31, 2033; 0.5% since January 1, 2005, expires December 31, 2044 |
| Putnam | 1% | 7% | 1% since January 1, 2003, expires December 31, 2032 |
| Santa Rosa | 1% | 7% | 0.5% since October 1, 1998, expires December 31, 2028; 0.5% since January 1, 2017, expires December 31, 2026 |
| Sarasota | 1% | 7% | 1% since September 1, 1989, expires December 31, 2039 |
| Seminole | 1% | 7% | 1% since January 1, 2015, expires December 31, 2034 |
| St. Johns | 0.5% | 6.5% | 0.5% since January 1, 2016, expires December 31, 2035 |
| St. Lucie | 1% | 7% | 0.5% since July 1, 1996, expires December 31, 2036; 0.5% since January 1, 2019, expires December 31, 2028 |
| Sumter | 1% | 7% | 1% since January 1, 1993, no sunset date |
| Suwannee | 1% | 7% | 1% since January 1, 1988, no sunset date |
| Taylor | 1% | 7% | 1% since August 1, 1989, expires December 31, 2037 |
| Union | 1% | 7% | 1% since February 1, 1993, no sunset date |
| Volusia | 0.5% | 6.5% | 0.5% since January 1, 2002, expires December 31, 2031 |
| Wakulla | 1.5% | 7.5% | 1% since January 1, 1988, expires December 31, 2037; 0.5% since January 1, 2023, expires December 31, 2032 |
| Walton | 1% | 7% | 1% since February 1, 1995, no sunset date |
| Washington | 1.5% | 7.5% | 1% since November 1, 1993, no sunset date; 0.5% since January 1, 2019, expires December 31, 2028 |
How many counties charge each rate
| Combined rate | Counties | Which |
|---|---|---|
| 6% | 2 | Citrus, Collier |
| 6.5% | 7 | Hernando, Lee, Martin, Orange, Palm Beach, St. Johns, Volusia |
| 7% | 35 | Baker, Bay, Bradford, Brevard, Broward, Charlotte, Dixie, Flagler, Gilchrist, Glades, Gulf, Hardee, Indian River, Jefferson, Lafayette, Lake, Levy, Manatee, Miami-Dade, Nassau, Okaloosa, Okeechobee, Pasco, Pinellas, Polk, Putnam, Santa Rosa, Sarasota, Seminole, St. Lucie, Sumter, Suwannee, Taylor, Union, Walton |
| 7.5% | 22 | Alachua, Calhoun, Clay, Columbia, DeSoto, Duval, Escambia, Franklin, Gadsden, Hendry, Highlands, Hillsborough, Holmes, Jackson, Leon, Liberty, Madison, Marion, Monroe, Osceola, Wakulla, Washington |
| 8% | 1 | Hamilton |
Changes in 2026 and what ends this year
New for 2026: Palm Beach (0.5% from January 1, 2026). Scheduled to expire on December 31, 2026: Brevard (1%), Charlotte (1%), Liberty (0.5%), Santa Rosa (0.5%). Voters can extend a surtax before it lapses, so check the 2027 table before relying on a lower rate.
The Department of Revenue publishes the next year's DR-15DSS each November. This page re-reads it and updates when the new table is out.
The $5,000 surtax limit on single items
The county surtax applies only to the first $5,000 of the price of any one item of tangible personal property (Fla. Stat. §212.054(2)(b)). The 6% state tax still applies to the full price, so on a car, boat or other big-ticket item the effective rate falls toward 6% as the price rises. The limit is per item, not per receipt: a cart of small items pays the surtax on the whole total. The limit does not apply to prepaid calling arrangements, admissions, transient rentals or services, which pay the surtax on the full amount.
Which county's rate applies
The Department of Revenue's rule is that surtax "is collected at the county rate where the delivery is made", whether the seller is in that county, another Florida county or out of state; a delivery into a county with no surtax owes none. ZIP codes cross county lines, so for an address near one, the DOR's Address/Jurisdiction Database identifies the county. For a single amount, the sales tax calculator and the Miami sales tax calculator (which applies the $5,000 limit) work out the tax.
Frequently asked questions
What is the sales tax rate in Miami-Dade County in 2026?
7%: the 6% state rate plus Miami-Dade's 1% county surtax, which is made up of 0.5% and 0.5% levies with no sunset date. Broward is also 7%.
Which Florida county has the highest sales tax?
Hamilton, at 8% (a 2% surtax on top of the 6% state rate). On the 2026 form, county surtaxes run from 0.5% to 2%, and 2 counties levy none.
Which Florida counties have no county sales tax?
Citrus and Collier levy no discretionary sales surtax in 2026, so purchases delivered there pay only the 6% state rate.
Does the county surtax apply to the whole price of a car or other big purchase?
No. The surtax applies only to the first $5,000 of any single item of tangible personal property (Fla. Stat. §212.054(2)(b)). The 6% state tax still applies to the full price. The limit is per item, not per receipt, and it does not apply to prepaid calling arrangements, admissions, transient rentals or services.
Which county's rate applies when I buy something?
The surtax rate of the county where the item is delivered, wherever the seller is. A seller delivering into a county with no surtax collects none.
Will Florida county rates change in 2027?
Surtaxes in 4 counties are set to expire on December 31, 2026 (Brevard 1%, Charlotte 1%, Liberty 0.5%, Santa Rosa 0.5%), unless voters extend them. The Florida Department of Revenue publishes the 2027 table each November, and this page updates from it.
Sources
Related insights
Use these guides for rule explanations, planning context, and follow-up questions beyond the calculator result.