Florida County Surtax Rates for 2026: The Complete Chart
Every Florida County's State Rate, Discretionary Surtax Rate, and Total Combined Sales Tax Rate
By: James H. Sutton, Jr., CPA, Esq.
Law Offices of Moffa, Sutton & Donnini, P.A. — Tampa, Fort Lauderdale, Tallahassee
813-775-2131 | JamesSutton@FloridaSalesTax.com | www.FloridaSalesTax.com
Florida's total sales tax rate is never just 6%. Every one of Florida's 67 counties may add its own discretionary sales surtax on top of the state rate, and those county rates change from year to year as surtaxes are extended, expire, or get voter approval. This article is a quick-reference chart of the state rate, the county surtax rate, and the total combined rate for every Florida county for 2026 — pulled directly from the Department of Revenue's Form DR-15DSS.
The 6% State Rate Plus County Surtax
Florida imposes a statewide sales and use tax rate of 6% on most taxable transactions. On top of that, individual counties are authorized under section 212.054, Florida Statutes and section 212.055, Florida Statutes, to impose a discretionary sales surtax, sometimes called a local option county tax. The surtax rate is set county by county, typically through voter referendum, and is dedicated to specific local purposes such as school capital outlay, indigent care, or infrastructure. Two counties — Citrus and Collier — currently impose no surtax at all, while Hamilton County imposes the highest rate in the state at 2%, for a total combined rate of 8%.
Remember: the discretionary surtax only applies to the first $5,000 of the sales amount on a single item of tangible personal property. See our companion article in the Additional Resources section below for a full breakdown of how that cap works and when it is commonly missed. ALSO remember, this chart does not list the additional local taxes that many counties impose on hotels and transient rentals, but we have a separate article covering this topic at the end.
2026 Florida County Surtax Rate Chart
The chart below reflects the Department of Revenue's official 2026 rates as published in Form DR-15DSS (R. 11/25), effective January 1, 2026.
Rates confirmed current as of August 2026.
County | State Rate | County Surtax Rate | Total Combined Rate |
|---|---|---|---|
Alachua | 6% | 1.5% | 7.5% |
Baker | 6% | 1% | 7% |
Bay | 6% | 1% | 7% |
Bradford | 6% | 1% | 7% |
Brevard | 6% | 1% | 7% |
Broward | 6% | 1% | 7% |
Calhoun | 6% | 1.5% | 7.5% |
Charlotte | 6% | 1% | 7% |
Citrus | 6% | 0% | 6% |
Clay | 6% | 1.5% | 7.5% |
Collier | 6% | 0% | 6% |
Columbia | 6% | 1.5% | 7.5% |
DeSoto | 6% | 1.5% | 7.5% |
Dixie | 6% | 1% | 7% |
Duval | 6% | 1.5% | 7.5% |
Escambia | 6% | 1.5% | 7.5% |
Flagler | 6% | 1% | 7% |
Franklin | 6% | 1.5% | 7.5% |
Gadsden | 6% | 1.5% | 7.5% |
Gilchrist | 6% | 1% | 7% |
Glades | 6% | 1% | 7% |
Gulf | 6% | 1% | 7% |
Hamilton | 6% | 2% | 8% |
Hardee | 6% | 1% | 7% |
Hendry | 6% | 1.5% | 7.5% |
Hernando | 6% | 0.5% | 6.5% |
Highlands | 6% | 1.5% | 7.5% |
Hillsborough | 6% | 1.5% | 7.5% |
Holmes | 6% | 1.5% | 7.5% |
Indian River | 6% | 1% | 7% |
Jackson | 6% | 1.5% | 7.5% |
Jefferson | 6% | 1% | 7% |
Lafayette | 6% | 1% | 7% |
Lake | 6% | 1% | 7% |
Lee | 6% | 0.5% | 6.5% |
Leon | 6% | 1.5% | 7.5% |
Levy | 6% | 1% | 7% |
Liberty | 6% | 1.5% | 7.5% |
Madison | 6% | 1.5% | 7.5% |
Manatee | 6% | 1% | 7% |
Marion | 6% | 1.5% | 7.5% |
Martin | 6% | 0.5% | 6.5% |
Miami-Dade | 6% | 1% | 7% |
Monroe | 6% | 1.5% | 7.5% |
Nassau | 6% | 1% | 7% |
Okaloosa | 6% | 1% | 7% |
Okeechobee | 6% | 1% | 7% |
Orange | 6% | 0.5% | 6.5% |
Osceola | 6% | 1.5% | 7.5% |
Palm Beach | 6% | 0.5% | 6.5% |
Pasco | 6% | 1% | 7% |
Pinellas | 6% | 1% | 7% |
Polk | 6% | 1% | 7% |
Putnam | 6% | 1% | 7% |
St. Johns | 6% | 0.5% | 6.5% |
St. Lucie | 6% | 1% | 7% |
Santa Rosa | 6% | 1% | 7% |
Sarasota | 6% | 1% | 7% |
Seminole | 6% | 1% | 7% |
Sumter | 6% | 1% | 7% |
Suwannee | 6% | 1% | 7% |
Taylor | 6% | 1% | 7% |
Union | 6% | 1% | 7% |
Volusia | 6% | 0.5% | 6.5% |
Wakulla | 6% | 1.5% | 7.5% |
Walton | 6% | 1% | 7% |
Washington | 6% | 1.5% | 7.5% |
Frequently Asked Questions
What is Florida's base sales tax rate?
Florida's statewide sales and use tax rate is 6%. This applies in every county, regardless of whether a county surtax also applies.
Which county has the highest combined sales tax rate?
Hamilton County has the highest total rate in Florida at 8% (6% state rate plus a 2% discretionary surtax).
Which counties charge no discretionary surtax?
Citrus and Collier Counties currently impose no discretionary sales surtax, so the total rate in those counties is the 6% state rate only.
Does the county surtax apply to the full purchase price?
Not always. Under Rule 12A-15.004, F.A.C., the surtax applies only to the first $5,000 of the sales amount on a single item of tangible personal property. Amounts above $5,000 on that item are not subject to the surtax, though the 6% state rate still applies to the full amount.
How often do county surtax rates change?
The Department of Revenue updates Form DR-15DSS annually, typically in November, with any rate changes taking effect the following January 1. Counties can add, extend, or allow surtaxes to expire based on local ordinances or voter referenda.
Which county rate applies to a sale — the seller's county or the buyer's?
Florida is a destination-based state for sales tax purposes. The surtax rate that applies is generally the rate for the county where the customer takes delivery, not the county where the selling dealer is located. One notable exception is for registered vehicles, which are taxed at the rates for where the car is registered (usually owner’s home address).
Are there different tax rates for short term rentals (hotels/AirBnB’s)?
Yes – there are additional taxes imposed on “transient accommodations,” subject to exceptions for written leases for longer than six months. See link to article on this topic below.
About the Author
James H. Sutton, Jr., CPA, Esq. is a State and Local Tax (SALT) attorney and Shareholder at the Law Offices of Moffa, Sutton & Donnini, P.A. James has an almost exclusive focus on Florida sales and use tax controversy. He can be reached at 813-775-2131 or JamesSutton@FloridaSalesTax.com. His full bio is available here. If you have any questions, then Mr. Sutton has a FREE INITIAL CONSULTATION policy.
About the Firm
The Law Offices of Moffa, Sutton & Donnini, P.A. practices almost exclusively in the area of Florida state and local tax (SALT) controversy, with offices in Tampa, Fort Lauderdale, and Tallahassee, and over 200 years of combined experience among its attorneys.
Additional Resources
FL Sales Tax: $5,000 Surtax Cap on Bulk Sales, published July 4, 2018, by James H Sutton, Jr, CPA, Esq.
2026 FL TRANISIENT/HOTEL RENT TAX RATES BY COUNTY, published January, 26, 2026, by James H Sutton, Jr, CPA, Esq.
Florida Sales Tax Audits of Convenience Stores, published July 14, 2026, by James H Sutton, Jr, CPA, Esq.
Florida Sales Tax: Public Works Contracts Guide, published July 11, 2026, by James H Sutton, Jr, CPA, Esq.
Is Software as a Service (SaaS) Taxable in Florida?, published July 7, 2026, by James H Sutton, Jr, CPA, Esq.
Florida Sales Tax Voluntary Disclosure — The Best Kept Secret, published May 26, 2026, by James H Sutton, Jr. CPA, Esq.
© Copyright 2026. James H. Sutton, Jr. All rights reserved.