Florida sales tax rates by county range from 6% to 8%, because every county adds its own discretionary surtax on top of the flat 6% state rate. The state piece is the same everywhere. The local piece, set by each of Florida’s 67 counties and usually approved by voter referendum, is what makes the register total different in Miami than it is in Naples. Most Floridians pay somewhere between 6.5% and 7.5%.
Because counties can change their surtax when a new ballot measure passes, the Florida Department of Revenue republishes every county’s rate each November for the following calendar year on Form DR-15DSS.1Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026
2026 County Surtax Rates
For 2026, county surtaxes run from 0% to 2%, producing combined rates of 6% to 8%.1Florida Department of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 Grouped by what you actually pay at checkout:
- 6% total (no surtax): Citrus and Collier.
- 6.5% total (0.5% surtax): Hernando, Lee, Martin, Orange, Palm Beach, St. Johns, and Volusia.
- 7% total (1% surtax): the most common tier, including Broward, Miami-Dade, Pinellas, Polk, Sarasota, Seminole, and many others.
- 7.5% total (1.5% surtax): Alachua, Clay, Duval, Escambia, Hillsborough, Leon, Monroe, Osceola, and several smaller counties.
- 8% total (2% surtax): Hamilton County, the only county at this level in 2026.
The surtax is authorized under Section 212.054 of the Florida Statutes, and the revenue stays in the county that collects it, funding things like road construction, school facilities, hospitals, and transit.2The Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection
Which County’s Rate Applies to Your Purchase
The rate is tied to where the sale happens or where the item is delivered, not where you live. Drive from Orange County (6.5%) to a furniture store in Osceola County (7.5%) and you pay 7.5%. Order the same couch online for home delivery and the rate matches your delivery address.
The Department of Revenue offers an address-based lookup on its website for pinning down the exact rate at any Florida location.3Florida Department of Revenue. Discretionary Sales Surtax
The $5,000 Cap on Big-Ticket Items
On any single item of tangible personal property, the county surtax only applies to the first $5,000 of the price.2The Florida Legislature. Florida Code 212.054 – Discretionary Sales Surtax; Limitations, Administration, and Collection The 6% state tax still applies to the full price. The local piece caps out.
Buy a $40,000 vehicle in Hillsborough County, where the surtax is 1.5%. State tax is 6% of $40,000, or $2,400. County surtax is 1.5% of just $5,000, or $75. Without the cap, that surtax would have been $600. The cap saved $525 on one purchase.
One wrinkle to know: items normally sold together in bulk, or parts that assemble into a single working unit, count as one item for the cap. A seller can’t split a machine into 50 parts to apply the cap 50 times.
What Florida Does Not Tax
Plenty of common purchases carry no sales tax at any rate, which affects how often the county rate actually matters to you.
Groceries are the big one. Food products for human consumption, including meat, produce, dairy, cereal, frozen dinners, canned goods, eggs, baking ingredients, coffee, and tea, are exempt.4Florida Senate. Florida Statutes Chapter 212 Section 08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions The exemption does not reach prepared meals served for on-premises consumption, hot prepared food ready to eat, soft drinks, or candy.
Prescription medicine, medical supplies, prosthetic devices, eyeglasses, hearing aids, and crutches are exempt under the same statute.4Florida Senate. Florida Statutes Chapter 212 Section 08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Over-the-counter remedies commonly sold to treat or prevent illness also qualify. Cosmetics and toiletries do not.
Water delivered through pipes and mailed newspaper and magazine subscriptions are exempt as well. Most services aren’t taxable in Florida at all. The taxable list is short: nonresidential cleaning, nonresidential pest control, investigation and security services, and service warranty contracts.5Florida Department of Revenue. Florida Sales and Use Tax Legal work, accounting, haircuts, home repairs, and most other professional and personal services are not taxed.
Online Purchases Shipped to Florida
Buying from an out-of-state retailer doesn’t skip the tax. Since 2021, Florida has required remote sellers with more than $100,000 in taxable Florida sales in the prior calendar year to register and collect both the 6% state tax and the county surtax tied to your delivery address. Marketplace platforms like Amazon and eBay carry the same duty on sales they facilitate. In practice, most online checkouts already include the right Florida rate.
If a smaller out-of-state seller doesn’t collect it, the equivalent amount is technically owed as use tax on your annual return, though enforcement against individual consumers is minimal.
Sales Tax Holidays
Florida periodically suspends both the state tax and the county surtax on specific categories for a limited window. The legislature authorizes each holiday one at a time, so the dates, qualifying items, and per-item price caps change year to year. Recent holidays have covered back-to-school supplies and clothing, disaster preparedness items like generators and batteries, and outdoor recreation gear including firearms and fishing equipment.
Because these are created through standalone legislation rather than a permanent rule, the reliable move is to check the Department of Revenue’s website as the season approaches. When a holiday is active, both the state and local pieces come off, which makes the savings meaningful on larger purchases.