FLSurtax Lookup
Change log · effective 1 January 2026

What changed for 2026

The four Florida counties with discretionary sales surtax activity effective 1 January 2026.

Last updated . Rates on this site come from Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information.

Four counties had discretionary sales surtax activity effective 1 January 2026. Two changed rate. Two kept theirs but moved a sunset date, which matters if you were budgeting for the rate to drop.

Rate changes

Palm Beach: 7% to 6.5%

The county’s 1% infrastructure surtax was repealed effective 31 December 2025 under Ordinance 2025-008. Voters separately approved a new 0.5% school capital outlay surtax effective 1 January 2026. The two together produce a net reduction of half a percent.

Source: FL DOR Tax Information Publication 25A01-15

Martin: 7% to 6.5%

The county’s 0.5% school capital outlay surtax expired on 31 December 2025 and was not renewed, taking the combined rate to 6.5%.

Sunsets extended, rate unchanged

Hillsborough: stays at 7.5%

No rate change, but the sunset moved a long way. Ordinance 24-3 extended the county’s 0.5% local government infrastructure surtax from 30 November 2026 to 31 December 2041. Without it, Hillsborough would have stepped down to 7% at the end of 2026. It will not.

Jackson: stays at 7.5%

The county’s 1% small county surtax was extended rather than being allowed to expire on 31 December 2025.

Why this page exists

County surtaxes are voted in with expiry dates, so a rate can change without anybody legislating a new tax. Martin County’s rate fell because a surtax simply reached its sunset. Hillsborough’s held because a county ordinance pushed a sunset out by fifteen years.

Both are easy to miss if you check a rate once and assume it holds. Rates are reviewed here every November when the Department of Revenue publishes the new DR-15DSS, and whenever a Tax Information Publication announces a mid-year change.

Sources