Calendar year 2026 · 67 counties · effective 1 January 2026

What sales tax do I charge in this Florida county?

Florida charges 6% state sales tax everywhere. Sixty-five of the sixty-seven counties add a discretionary sales surtax on top, from 0.5% to 2%. Pick a county for its current rate, the $5,000 cap position, and the rule that decides whether the transaction belongs to that county at all.

All 67 counties are listed at the full rate table.Type to search 67 counties by name, county seat or city. The rate updates as you choose; the full table compares all of them.

6.0%

Statewide base rate · select a county to add its surtax
Florida state sales tax6.0%
County discretionary sales surtax

Choose a county to see whether the $5,000 cap applies and what it changes.

Cap calculator · one item of tangible personal property

Florida state sales tax6.0% of $12,000.00$720.00
Total tax due$720.00

Select a county above to add its surtax. The $5,000 cap only bites once there is a county surtax to cap.

The cap is per item of tangible personal property. It does not apply to services, admissions, warranties, transient rentals or parking and storage space — see the exclusions.

Florida surtax at a glance

  • 6%state rate, every county
  • 2counties with no surtax at all: Citrus and Collier
  • 8%highest combined rate, in Hamilton County
  • $5,000cap on tangible personal property
  • 4counties with surtax activity for 2026

The three things that catch people out

The bit that catches people out

The county surtax stops at the first $5,000 of a single item of tangible personal property. State sales tax at 6% applies to the whole amount. Charge the combined rate on a $12,000 machine and you have overcollected by more than a hundred dollars.

On services, admissions, warranties, transient rentals and parking or storage space there is no cap at all. How the cap works

It follows the delivery, not your address

A Tampa business shipping to Orlando charges Orange County's rate, not Hillsborough's. Motor vehicles follow the buyer's registered address instead. The sourcing rules

Rates move on 1 January

Counties vote surtaxes in with expiry dates, so a rate can drop simply because a surtax hit its sunset. Two counties dropped for 2026 and two extended surtaxes that were due to expire. What changed for 2026

Counties with surtax activity for 2026

Read what changed

About these figures

Rates are taken from the Florida Department of Revenue's Form DR-15DSS and are dated on every county page. This is a reference, not tax advice. Methodology