Sales tax rates at Disney World run 6.5% in most of the resort and 7.5% in the southern portion, because the property sits across two Florida counties with different local surtaxes. Hotel rooms carry a combined 12.5% or 13.5% once the county tourist development tax is layered on top. None of this appears on posted prices, menus, or ticket pages, so it pays to know the math before checkout.
Why the Rate Depends on Where You Are
Florida charges a flat 6% state sales tax on retail purchases, restaurant meals, and theme park admissions.1The Florida Legislature. Florida Code 212.05 – Sales, Storage, Use Tax Each county then adds its own discretionary surtax.2The Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection Walt Disney World spans roughly 25,000 acres across Orange County and Osceola County, and those two counties set their surtaxes differently.
For 2026, Orange County’s surtax is 0.5%, for a combined rate of 6.5%. Osceola County’s surtax totals 1.5% (a 1% infrastructure surtax plus a 0.5% school capital outlay surtax), for a combined rate of 7.5%.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 Most of the property falls in Orange County, including Magic Kingdom, EPCOT, Hollywood Studios, and Disney Springs. The southern end crosses into Osceola County, where the higher rate applies.
Hotel Room Taxes
Lodging is where the tax bite is biggest. On top of sales tax, Florida counties can charge a tourist development tax on any rental stay of six months or less.4The Florida Legislature. Florida Code 125.0104 – Tourist Development Tax; Procedure for Levying; Authorized Uses; Referendum; Enforcement Both Orange and Osceola currently charge a 6% tourist development tax.5Florida Department of Revenue. Local Option Transient Rental Tax Rates
That stacks up as:
- Orange County resorts: 6.5% sales tax plus 6% tourist development tax, for 12.5% total. Most Disney resort hotels sit in this zone, including the Contemporary, Polynesian Village, Grand Floridian, and the Disney Springs hotels.6Orange County Florida Comptroller. Frequently Asked Questions – Tourist Development Tax
- Osceola County resorts: 7.5% sales tax plus 6% tourist development tax, for 13.5% total. Disney’s All-Star Movies, All-Star Music, and All-Star Sports resorts are in Osceola County.7Osceola County Tax Collector. Tourist Development Taxes
On a $300 nightly rate in Orange County, that’s about $37.50 a night in tax. The same rate at an Osceola resort runs about $40.50. Across a seven-night stay, the county alone accounts for roughly $21 in difference.
Mandatory Fees Get Taxed at the Hotel Rate
The tourist development tax reaches beyond the base room rate. Under Florida Administrative Code Rule 12A-1.061, any charge a guest must pay to stay at the hotel counts as taxable rental revenue. That covers mandatory resort fees, pet fees, rollaway charges, and cleaning fees. If you can’t avoid the charge, it’s taxed at the full combined hotel rate rather than plain sales tax.
Theme Park Ticket Taxes
Park admission is a taxable sale under the same framework as retail.1The Florida Legislature. Florida Code 212.05 – Sales, Storage, Use Tax The rate follows the county of the entrance or the point of sale. Tickets to Magic Kingdom, EPCOT, and Hollywood Studios are taxed at 6.5%. Animal Kingdom sits closer to the Osceola line, and admissions purchased at Osceola locations are taxed at 7.5%.3Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
For multi-day tickets and annual passes that work across both counties, the tax applied depends on where the sale happens. A $700 pass at 6.5% carries $45.50 in tax; the same pass sold at the 7.5% rate carries $52.50. Standard and preferred parking are taxed the same way, by the county of the lot, and Disney confirms its posted parking fees include applicable sales tax.8Walt Disney World Resort. Parking
Food, Drinks, and the In-Park Rule
Restaurant meals and quick-service food are taxed at the county rate for the location where you pay. That’s 6.5% at most locations, including Disney Springs and the Orange County parks, and 7.5% at Osceola County resorts and inside Animal Kingdom.
Here is the detail that catches careful shoppers: inside a theme park, every food item is taxable. Florida exempts most unprepared grocery items from sales tax, but that exemption does not apply to food sold for immediate consumption inside a venue that charges admission.9Florida Senate. Florida Code 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions A sealed bag of chips from a Publix is tax-free; the same bag from a cart inside Magic Kingdom is not. Bottled water, pre-packaged snacks, and anything else grabbed from a park kiosk fall under the same rule.
Outside the parks it works differently. At Disney Springs or at resort gift shops that don’t require park admission, pre-packaged items like sealed candy or bottled drinks may qualify for the grocery exemption, provided they aren’t sold as prepared meals. The test is whether the item is ready to eat at that location and whether the location has seating or counters.
Souvenirs and High-Dollar Purchases
Merchandise is taxed at the county rate like everything else. One wrinkle matters for expensive items: Florida’s discretionary surtax applies only to the first $5,000 of a single item of tangible personal property.10Florida Senate. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection The 6% state tax still covers the full price, but the county surtax stops at the $5,000 mark. On a $6,000 piece in Orange County, that’s $360 in state tax plus $25 in surtax (0.5% on $5,000), for $385 instead of a straight 6.5% calculation of $390.
Shipping and Delivery
If you ship a purchase home, whether the shipping charge is taxed depends on how it’s billed. Under Florida Administrative Code Rule 12A-1.045, a delivery charge is taxable when it’s mandatory.11Legal Information Institute. Florida Administrative Code 12A-1.045 – Transportation Charges If the charge is separately stated and you had the option to pick the item up instead, the shipping portion is not taxable. That distinction can matter when using package delivery or ship-to-home services for larger buys.
A Note for Nonprofit Groups
If you’re traveling with a nonprofit or school group, federal tax-exempt status alone won’t get you out of Florida sales tax. Florida requires a separate state-issued Consumer’s Certificate of Exemption (Form DR-14) for tax-free purchases.12Florida Department of Revenue. Sales Tax Exemption Certificates A federal determination letter or an out-of-state certificate won’t substitute. Qualifying groups include 501(c)(3) charities, certain youth development nonprofits, state-chartered credit unions, and nonprofit fair associations, and each applies through the Florida Department of Revenue using Form DR-5.13Florida Department of Revenue. Nonprofit Organizations and Sales and Use Tax One trap: the purchase must be paid for with the organization’s own funds. A group leader who pays personally and gets reimbursed later owes the tax. Federal government agencies are the exception and don’t strictly need the Florida certificate, though sellers often prefer to see one.