Florida has a statewide sales tax rate of 6% in 2026, but the total amount you pay can be higher depending on the county where a taxable purchase occurs. Most Florida counties charge an additional local sales tax, officially called a discretionary sales surtax. As a result, the combined Florida sales tax rate generally ranges from 6% to 8%.

Understanding the Florida sales tax rate is important for residents, visitors, online shoppers, and business owners. Different county rates, product exemptions, and special tax rules can affect the final amount charged. For example, a $100 taxable purchase may carry different taxes in Orlando, Miami, Tampa, or Jacksonville.

This guide explains Florida’s state and county sales tax rates for 2026, including how local surtaxes work, which purchases are taxable, and how to calculate the amount owed. You will also learn about common exemptions, online purchases, tax collection requirements, and mistakes to avoid.

What Is the Florida Sales Tax Rate in 2026?

The general Florida state sales tax rate is 6% in 2026. This tax applies to most taxable retail purchases, including clothing, electronics, furniture, and many other physical products. However, the total rate may be higher because counties can impose additional discretionary sales surtaxes on eligible transactions.

Florida’s combined sales tax rates generally range from 6% to 8%, depending on the county. Citrus and Collier counties have no discretionary sales surtax, while Hamilton County has a 2% surtax. Other counties typically add between 0.5% and 1.5% to the statewide rate.

Florida also uses special state tax rates for certain transactions. Retail sales of new mobile homes are generally taxed at 3%, amusement machine receipts at 4%, and electricity at 6.95%. These exceptions mean the standard 6% rate should not automatically be applied to every taxable transaction.

How Florida State Sales Tax Works

Florida’s state sales tax is collected on taxable transactions involving goods and certain services. Businesses usually add the applicable tax at checkout and collect it from customers. The collected amount is then reported and remitted to the Florida Department of Revenue according to the business’s filing requirements.

For example, purchasing a taxable item priced at $100 creates $6 in state sales tax before any applicable county surtax. If the county charges an additional 1%, the combined tax becomes $7. The final purchase price would therefore be $107, assuming no other charges or exemptions apply.

The state sales tax system also includes rules for exemptions, resale transactions, use tax, and special categories of purchases. Not every product or service is taxed in the same way. Understanding these differences helps customers recognize correct charges and assists businesses in meeting their tax obligations.

What Is Florida’s County Sales Tax?

Florida county sales tax is formally known as the discretionary sales surtax. Counties may impose this additional tax under specific state laws to support approved local purposes. Depending on the type of surtax, revenue may help fund infrastructure, schools, transportation, or other authorized public services.

The applicable local rate depends on the county connected to a taxable transaction. For ordinary merchandise delivered to a Florida address, the destination county’s rate generally applies. Motor vehicles and certain mobile homes have different location rules based on the purchaser’s home address.

County surtax rates are not necessarily permanent because local taxes may expire, be extended, or change through authorized processes. A rate used during a previous year may no longer be correct. Businesses and consumers should verify the current county rate before calculating important purchases.

Florida Sales Tax Rates by County in 2026

Florida has 67 counties, and their combined sales tax rates differ according to local surtax requirements. The combined rate is generally calculated by adding the 6% state tax to the applicable county surtax. For ordinary taxable retail purchases, this provides a useful starting point.

The following table groups all 67 Florida counties by their combined general sales tax rates for 2026. These figures apply to transactions subject to the standard state sales tax and the relevant discretionary surtax. Special transaction rules, exemptions, and the $5,000 county surtax limitation may affect the actual tax due.

Hamilton County has the highest general combined sales tax rate in Florida at 8%. Citrus and Collier counties have the lowest combined rate at 6%, because neither currently imposes a discretionary sales surtax. These differences demonstrate why checking the county is important when estimating sales tax.

Florida Sales Tax Rates in Major Cities

Florida’s major cities follow the applicable county discretionary sales surtax for standard taxable purchases. Miami is located in Miami-Dade County, Orlando is in Orange County, and Tampa is in Hillsborough County. Consequently, these cities have different combined sales tax rates even though the statewide portion remains 6%.

Here are the general 2026 sales tax rates for several popular Florida cities:

For example, a $200 taxable purchase in Orlando generally produces $13 in sales tax at 6.5%. The same purchase in Tampa generally produces $15 at 7.5%. Although the difference may appear small, the correct rate matters for businesses processing numerous transactions.

How to Calculate Florida Sales Tax

Calculating Florida sales tax begins with identifying the taxable purchase amount and the applicable combined rate. For a standard transaction, multiply the taxable amount by the combined state and county tax percentage. Then add the calculated tax to the original price to determine the total.

For example, suppose you buy a taxable appliance costing $400 in Miami-Dade County. The combined rate is 7%, so the sales tax is $28. The total purchase price becomes $428, assuming the transaction qualifies for the normal rate and no additional taxable charges apply.

Florida uses a specific rounding method when calculating sales tax. Tax calculations are generally carried to the third decimal place and rounded according to state requirements. Businesses should configure their checkout systems properly rather than relying on manual estimates for large numbers of transactions.

Florida’s $5,000 County Surtax Limit

One important Florida sales tax rule involves the $5,000 discretionary surtax limitation. For qualifying sales of tangible personal property, the county surtax generally applies only to the first $5,000 of the sales price of a single item. The standard state sales tax continues to apply to the full taxable amount.

Consider a qualifying $10,000 item purchased in a county with a 1% surtax. The 6% state tax is $600, while the county surtax is limited to $50. The total sales tax becomes $650 rather than the $700 that would result from applying 7% to the entire amount.

However, this limitation does not apply to every taxable transaction. Certain services, admissions, prepaid calling arrangements, and transient rentals have different rules. The $5,000 threshold also generally applies per qualifying item rather than automatically limiting the surtax on an entire invoice.

<WritingBlock id=”73519″ variant=”document”>## Which Purchases Are Taxable in Florida?

Florida sales tax applies to many purchases of tangible personal property, including electronics, household furniture, clothing, and other retail goods. Prepared meals, certain admissions, and specifically designated services may also be taxable. Whether a transaction is taxable depends on the applicable law and the nature of the product or service.

For example, purchasing a television from a Florida retailer generally results in state sales tax and any applicable county surtax. Restaurant meals are also generally subject to sales tax. By contrast, many professional services are not taxable unless Florida law specifically identifies them as taxable transactions.

Businesses should carefully classify the products and services they sell. Applying sales tax to exempt purchases or failing to collect it on taxable transactions can create accounting problems. Reviewing transaction categories helps improve accuracy and reduces the risk of unexpected tax liabilities.

Which Items Are Exempt From Florida Sales Tax?

Florida provides sales tax exemptions for several categories of essential goods and qualifying transactions. Most grocery foods intended for home consumption are exempt, including common products such as milk, bread, vegetables, and cereal. Prescription medications and certain medical supplies may also qualify for exemptions under applicable rules.

However, not everything sold in a grocery store is tax-free. Candy, many soft drinks, cleaning supplies, and other nonexempt items may still be taxable. Prepared meals and foods sold for immediate consumption generally follow different rules from ordinary grocery products purchased for home preparation.

Businesses should distinguish between permanently exempt products and temporary sales tax holidays. Florida sometimes provides special exemptions for qualifying purchases during designated periods. These temporary provisions have specific eligibility requirements and dates, so shoppers should not assume that every product remains exempt throughout the year.

Florida Sales Tax on Online Purchases

Online purchases delivered to Florida can be subject to state sales tax and the applicable county surtax. The fact that a transaction happens through a website does not automatically make it tax-free. Taxability generally depends on the product, delivery destination, and relevant sales tax collection requirements.

Out-of-state retailers that exceed $100,000 in taxable remote Florida sales during the previous calendar year generally must register and collect applicable Florida taxes. Marketplace providers may also be responsible for collecting tax on transactions they facilitate. Different rules can apply when a seller has a physical presence in Florida.

If a seller does not collect sales tax on a taxable purchase, the customer may still owe Florida use tax. This often applies when taxable merchandise is purchased elsewhere and brought or delivered into Florida. Keeping purchase records helps taxpayers determine whether additional tax must be reported.

Florida Sales Tax Requirements for Businesses

Businesses making taxable sales in Florida generally need to register with the Florida Department of Revenue. Registration allows sellers to collect, report, and remit applicable sales and use taxes. Businesses should complete registration before beginning taxable operations when registration is required.

Registered businesses must apply the correct tax rate and maintain suitable transaction records. Sales tax returns are filed according to an assigned reporting schedule, which may be monthly, quarterly, semiannual, or annual. The frequency depends partly on the amount of tax collected and the Department’s requirements.

Business owners should also monitor changes in county surtax rates, exemptions, and product classifications. Accurate accounting systems can help separate taxable sales from exempt transactions. Maintaining records of sales, tax collected, and supporting exemption documents can make reporting easier and reduce compliance mistakes.

Special Florida Sales Tax Rules for Rentals

Rental transactions in Florida may follow different tax rules depending on the property involved. Short-term accommodation rentals of six months or less are generally subject to the 6% state sales tax and any applicable county surtax. Additional local tourist-related taxes may also apply.

For example, hotels, vacation rentals, and certain short-term residential accommodations may have tax obligations beyond the standard combined sales tax rate. These additional taxes vary by location. Therefore, travelers should not calculate their entire accommodation tax bill using the ordinary retail sales tax rate alone.

Florida also repealed the state sales tax and associated discretionary surtax on qualifying commercial real property rentals for rental periods beginning October 1, 2025. This change does not eliminate taxes on short-term accommodations or certain other taxable rentals. Understanding the distinction helps businesses avoid applying outdated commercial rental tax rules.

Important Florida Sales Tax Changes for 2026

Several county surtax details changed for the 2026 calendar year. Palm Beach County’s combined general sales tax rate became 6.5%, following a reduction in its total discretionary surtax from 1% to 0.5%. This change affects ordinary taxable purchases subject to the county rate.

Martin County also has a total discretionary surtax of 0.5% for 2026, while Jackson County continues with a 1.5% surtax. Hillsborough County’s combined general sales tax rate is 7.5%. These examples illustrate why older county tax charts should not be used without checking their effective dates.

Sales tax requirements can change when authorized county levies are introduced, extended, reduced, or terminated. Businesses should verify rates before updating their accounting systems. The Florida Department of Revenue publishes official discretionary sales surtax information that helps confirm rates for the applicable year.

Common Florida Sales Tax Mistakes to Avoid

One common mistake is assuming that Florida has a uniform 6% total sales tax everywhere. Although 6% is the general state rate, most counties impose an additional surtax. Ignoring this local component can result in incorrect customer charges and inaccurate business records.

Another mistake involves applying the county surtax to the entire price of every expensive purchase. The $5,000 limitation applies to many qualifying tangible personal property transactions, but not every sale. Calculating the surtax incorrectly can lead to collecting too much or too little tax.

Businesses may also overlook exemptions, changing county rates, and remote sales requirements. Tax rules for groceries, short-term rentals, and commercial properties are not identical. Checking the correct transaction category and current requirements helps prevent avoidable mistakes and supports accurate tax collection.

Conclusion

The Florida sales tax rate is 6% statewide in 2026, but most counties impose an additional discretionary sales surtax. This brings the combined general rate to between 6% and 8%, depending on the county. Understanding the difference between state and local taxes is essential for calculating purchases accurately.

County rates, the $5,000 surtax limitation, exemptions, and special transaction rules can influence the amount owed. Online purchases, short-term rentals, and certain services may also require additional attention. Residents and businesses should understand these differences rather than applying one general percentage to every transaction.

The easiest way to avoid Florida sales tax mistakes is to identify the applicable county, confirm the purchase is taxable, and use current tax information. Whether you are shopping, managing an online business, or preparing sales tax returns, accurate calculations help prevent unnecessary costs and compliance problems.

Frequently Asked Questions About Florida Sales Tax

What Is the Florida Sales Tax Rate in 2026?

Florida’s general state sales tax rate is 6% in 2026. Most counties charge an additional discretionary sales surtax, bringing the combined general rate to between 6% and 8%.

Which Florida County Has the Highest Sales Tax?

Hamilton County has the highest general combined sales tax rate in Florida at 8%. This consists of the statewide 6% rate and an additional 2% county discretionary sales surtax.

What Is the Sales Tax Rate in Miami, Florida?

Miami is in Miami-Dade County, where the combined general sales tax rate is 7% in 2026. This includes Florida’s 6% state tax and a 1% county surtax.

Is Florida Sales Tax 6% or 7%?

Florida’s statewide general sales tax is 6%, but the combined rate depends on the county. Locations with a 1% discretionary sales surtax have a total general rate of 7%.

Are Groceries Tax-Free in Florida?

Most grocery foods intended for home consumption are exempt from Florida sales tax. However, prepared meals, candy, many soft drinks, and certain other products remain taxable under applicable rules.