Florida Sales Tax Rate Table

Florida statewide sales tax rate: 6.00%. Local governments in Florida may add their own sales tax on top of the state rate, so the total rate you charge depends on the address of the sale. Combined state and local rates average about 6.98%. Florida’s sales tax is administered by the Florida Department of Revenue.

Rates reviewed August 2026. State rates reflect statutory rates in effect as of July 1, 2026. Local rates change frequently — always confirm the rate for the exact delivery address before you file.

Florida Sales Tax Rates at a Glance

Florida sales tax rate summary — reviewed August 2026
Statewide sales tax rate6.00%
Local sales taxesYes — up to 2.00% additional
Average local rate0.98%
Average combined rate6.98%
Administered byFlorida Department of Revenue
Registration documentFlorida Annual Resale Certificate and Certificate of Registration
Rate data reviewedAugust 2026

How Local Sales Tax Works in Florida

Florida counties may levy a discretionary sales surtax on top of the 6% state rate, currently up to 2%. Florida’s surtax has a feature no other state shares: on sales of tangible personal property, the county surtax applies only to the first $5,000 of a single sale, while the 6% state rate applies to the whole amount. The surtax is determined by the county where the item is delivered.

Which Florida Rate Should You Charge?

Florida is destination-sourced for the county surtax, so the relevant county is the one where the buyer takes delivery or where the item is used. Florida also taxes commercial rent, which is unusual, so landlords need to watch the separate rate that applies to leases.

What Florida Taxes — and What It Doesn’t

Groceries and prescription drugs are exempt. Most professional services are untaxed, but commercial rent, admissions, and certain repairs of tangible property are taxable. Florida runs annual sales tax holidays, which temporarily change what is taxable.

Look Up an Exact Florida Sales Tax Rate

Publishing a fixed list of every Florida city and county rate would be out of date within weeks, so we do not reproduce one here. The Department of Revenue publishes a discretionary sales surtax table by county and updates it each year. Open the official Florida Department of Revenue website at floridarevenue.com and use its rate lookup for the exact delivery address.

Registering to Collect Sales Tax in Florida

Before you can legally charge Florida sales tax you need to be registered with the Florida Department of Revenue and hold a Florida Annual Resale Certificate and Certificate of Registration. Our sales tax application service files the paperwork for you. See the Florida sales tax application page for what Florida asks for. The Florida sales tax guide covers filing frequency, agency contacts and licensing.

Ready to register in Florida? Apply for your Florida sales tax permit online – it only takes a few minutes.

Start your application »

Florida Sales Tax Rate FAQs

What is the sales tax rate in Florida?

The Florida statewide rate is 6.00%. With local taxes added, the total rate at a given address is typically higher — the average combined rate is about 6.98% and local add-ons can reach 2.00%.

Do I need a permit before I collect sales tax in Florida?

Yes. Collecting sales tax without a valid Florida Annual Resale Certificate and Certificate of Registration is not permitted in Florida. Register first, then start charging tax. You can apply for your Florida sales tax permit here.

Do remote and online sellers have to collect Florida sales tax?

Generally yes, once you cross Florida’s economic nexus threshold or have a physical presence in the state. Marketplace facilitators such as Amazon and Etsy usually collect on their own sales, but sales through your own website normally remain your responsibility. See our sales tax registration overview for how nexus works.

How often do Florida sales tax rates change?

The statewide rate changes rarely — local rates change far more often, frequently on 1 January, 1 April, 1 July or 1 October. Confirm the current rate with the Florida Department of Revenue before filing a return.

Sales Tax Rates in Other States

Compare every state on our state sales and use tax rate hub, or check a neighbouring state:

Need to check a number you already have? Use our sales tax number verification page.

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