What Is the Gas Tax in Florida? County Rates, Diesel, Federal

In 2026, the gas tax in Florida comes to roughly 38 to 43 cents per gallon in combined state and local charges, depending on which county you fill up in. Add the 18.4-cent federal excise tax, and the total tax baked into a gallon of gasoline runs from about 56 cents to 62 cents. The rates changed on January 1, 2026, when the Florida Department of Revenue applied its annual inflation adjustment.¹

These taxes are already included in the price on the pump. You never see them as a separate line item.

What the State Portion Includes

Florida’s gas tax is not one levy but a bundle collected at the wholesale level before fuel reaches the station. For 2026, the statewide components on every gallon of gasoline are:²

Excise tax of 4 cents, made up of a 2-cent constitutional fuel tax, a 1-cent county fuel tax, and a 1-cent municipal fuel tax.
Fuel sales tax of 18 cents. Despite the name, it is a flat per-gallon charge rather than a percentage of the pump price.
SCETS tax (State Comprehensive Enhanced Transportation System) of 9.9 cents.
Inspection fee of 0.125 cents, roughly one-eighth of a cent.

Those uniform statewide pieces add up to 32.025 cents per gallon everywhere in Florida.¹ Everything else stacks on top at the county level.

How Your County Changes the Total

Two local charges sit on top of the statewide base. Every county levies a mandatory 6-cent local option tax, and a county commission can add up to 5 more cents through a vote, for a maximum local option of 11 cents.³ Many counties also levy a discretionary ninth-cent fuel tax of 1 cent per gallon.⁴

That 5-cent swing in the additional local option is why pump prices can jump when you cross a county line. For 2026, counties fall into roughly three tiers:²

Lowest, about 38 cents per gallon in state and local tax: counties with only the 6-cent local option base and no additional local option, including Bay, Brevard, Orange, and Pinellas.
Mid-range, about 39 to 41 cents: counties like Hendry (2 cents additional), Escambia (3 cents), Miami-Dade (3 cents), and Okaloosa (3 cents).
Highest, about 43 cents: counties that levy the full 5-cent additional local option, including Alachua, Broward, Collier, Lee, Leon, Palm Beach, Polk, Sarasota, Seminole, and Volusia.

A Few Large Counties for Reference

Here is what the state-plus-local gasoline tax looks like per gallon in several major counties for 2026:²

Orange County (Orlando): about 38 cents
Hillsborough County (Tampa): about 38 cents
Miami-Dade County: about 41 cents
Broward County (Fort Lauderdale): about 43 cents
Duval County (Jacksonville): about 43 cents

Diesel Is Taxed Differently

Diesel does not vary by county. The ninth-cent tax on diesel is mandatory at 1 cent statewide, and the local option is fixed at 6 cents everywhere.⁵ For 2026, the total state and local tax on undyed diesel is 38.9 cents per gallon in all 67 counties: 4 cents excise, 18 cents fuel sales tax, 1 cent ninth-cent, 6 cents local option, and 9.9 cents SCETS.²

The Federal Layer on Top

The federal government adds an excise tax under 26 U.S.C. § 4081 of 18.3 cents per gallon on gasoline and 24.3 cents on diesel, plus a 0.1-cent surcharge for the Leaking Underground Storage Tank Trust Fund. That brings the effective federal rate to 18.4 cents for gasoline and 24.4 cents for diesel.⁶ The federal rate is not indexed to inflation and has not changed in decades.

Put the layers together and a 2026 Florida driver pays roughly 56 to 62 cents per gallon on gasoline (about 56.4 cents in Orange County, about 61.4 cents in Broward County) and about 63.3 cents per gallon on diesel statewide.

Why the Rate Goes Up Every January

Florida law ties the fuel sales tax and the SCETS tax to the National Consumer Price Index. The Department of Revenue recalculates both each year using the average CPI for the 12 months ending September 30, and the new rates take effect January 1.⁷ For 2026, the combined state tax rate on motor fuel rose from 21.5 to 22 cents per gallon and the SCETS rate rose from 9.7 to 9.9 cents.¹ The statutory framework lives in Florida Statutes section 206.41.⁸

Who Can Get Some of It Back

Certain users can apply for a refund of the fuel sales tax, SCETS tax, and local option taxes they paid. Qualifying uses include agriculture, aquaculture, commercial fishing, and commercial aviation, and public transit systems also qualify for a refund or credit on those same components.⁹ The constitutional fuel tax and the county and municipal fuel taxes are generally not refundable.

To claim a state refund, apply for a Fuel Tax Refund Permit using Form DR-185 through the Department of Revenue, then file refund applications quarterly once approved.¹⁰ At the federal level, qualifying off-highway and agricultural users can claim a credit for the 18.4-cent gasoline tax or the 24.4-cent diesel tax by filing IRS Form 4136. Keep your fuel purchase records for at least three years to support the credit.¹¹

If You Drive an Electric Vehicle

Electric vehicle owners do not pay fuel taxes because they do not buy gasoline or diesel. Florida instead charges battery electric vehicle owners an additional $250 annual registration fee, collected at initial registration and each renewal, with the revenue going into the State Transportation Trust Fund.

1
Florida Department of Revenue. Fuel Tax Rates Adjusted Beginning January 1, 2026
2
Florida Department of Revenue. 2026 Florida Fuel Tax, Collection Allowance, Refund, and Pollutants Tax Rate Chart
3
The Florida Legislature. Florida Code 336 – County Transportation System – Section 336.025
4
The Florida Legislature. Florida Code 336 – County Transportation System – Section 336.021
5
The Florida Legislature. Florida Code 206 – Section 206.87 Levy of Tax
6
Office of the Law Revision Counsel. 26 USC 4081 – Imposition of Tax
7
Florida Department of Revenue. Fuel Tax
8
The Florida Legislature. Florida Code 206 – Motor and Other Fuel Taxes
9
Florida House of Representatives. Florida Statutes 206.41 – State Taxes Imposed on Motor Fuel
10
Florida Department of Revenue. Fuel Tax Refunds
11
IRS.gov. Instructions for Form 4136 – Credit for Federal Tax Paid on Fuels