Florida Sales Tax by County: 2026 Surtax Rates for All 67 Counties
Florida Sales Tax by County: 2026 Surtax Rates for All 67 Counties
Florida's state sales tax rate is 6%, but the rate you charge often ends up higher. Counties can levy a discretionary sales surtax on top of the state rate, and the surtax that applies depends on where the item is delivered. If you sell taxable goods or services in Florida, you need to know the rate for every county you sell into, not just the one where your office sits.
This article is informational content, not legal or tax advice. County rates change by statute and by local action. Confirm your obligations with the Florida Department of Revenue, and talk to a qualified CPA or attorney if your situation is complex.
How the Florida sales tax rate is built
The total rate on a taxable sale in Florida has two parts:
- State sales tax: 6%, the same statewide.
- County discretionary sales surtax: set by each county, and added to the state rate. Some counties levy none.
The combined rate is the 6% state rate plus the surtax for the county where the sale is delivered. Hamilton County, for example, levies a 2% surtax, which makes its combined rate 8%. The term you will see in official material is discretionary sales surtax, and the Department of Revenue publishes the current county figures in Form DR-15DSS.
2026 surtax rate highlights
The following points come from the 2026 county rates. Read them as a starting point, then check the full DR-15DSS table for your county.
- No surtax: Citrus and Collier counties. Sales there carry only the 6% state rate.
- 0.5%: Palm Beach, Martin, Orange, Lee, Volusia, Hernando and St. Johns counties.
- 1.5%: Hillsborough, Duval and Osceola counties, along with others listed in the table.
- 2%: Hamilton County, for an 8% combined rate.
Two counties changed on January 1, 2026. Palm Beach County dropped from 1% to 0.5%, and Martin County was cut to 0.5%. If you priced sales in either county using an older rate sheet, update it.
Some surtax levies in Brevard, Charlotte, Santa Rosa and Liberty counties are scheduled to expire on December 31, 2026. Do not assume those levies will continue past that date. Confirm with the Department of Revenue whether each one is renewed, reduced or ends before you set your rate for 2027.
Rates for the counties people search for most
Many readers searching for florida sales tax by county are looking at the state's largest metro counties. Here is what the 2026 Department of Revenue figures show for those counties.
| County | 2026 surtax | Notes |
|---|---|---|
| Hillsborough | 1.5% | Hillsborough county sales tax is the 6% state rate plus 1.5%. |
| Palm Beach | 0.5% | Reduced from 1% on January 1, 2026. |
| Duval | 1.5% | Duval county sales tax is the 6% state rate plus 1.5%. |
| Broward | 1% | Broward county sales tax is the 6% state rate plus 1%. |
Broward County levies a 1% surtax, for a 7% combined rate. Rates can change at the start of any year, so confirm every county figure against the current DR-15DSS before you set your rate.
The $5,000 single-item cap
The county surtax has a cap that many sellers miss. The surtax applies only to the first $5,000 of the price of a single item. The 6% state tax still applies to the full taxable price. On a single taxable item priced above $5,000, the surtax portion stops at $5,000 while the state tax continues on the full amount.
Check how this cap applies to your invoices, especially for big-ticket equipment, vehicles and bundled packages. Whether a bundle counts as one item or several is a question for the Department of Revenue, so confirm it before you rely on your invoicing software to handle it.
How surtax is sourced for deliveries
For a delivered sale, the surtax follows the delivery location, not the location of your business. A customer in one county who orders from a seller in another county pays the surtax rate of the county where the item is delivered. This is the rule you need to build into your checkout or invoicing system, because a single seller can owe different surtax rates on orders from different counties.
Confirm the sourcing rules, including any exceptions for specific transaction types, with the Department of Revenue before you finalize your system setup.
How to find the exact rate for your county
- Get the current DR-15DSS form. The Department of Revenue publishes the county surtax table on its website at floridarevenue.com. Use the current-year version, not an archived copy.
- Find each county you sell into. Match the county to its surtax rate and any expiration date noted in the table.
- Check for changes during the year. The 2026 cuts took effect on January 1, but expirations and renewals can change the picture. Re-check your rate table at the start of each year and when you hear about a local referendum.
- Load the rates into your system. Your point-of-sale or invoicing software should use the delivery county, not your home county.
Registering to collect the tax
If you sell taxable goods or services in Florida, you must register as a sales and use tax dealer with the Department of Revenue before you begin business. Registration and permit details are on the Department's page at floridarevenue.com/taxes/eservices/Pages/registration.aspx. Registration is free.
Florida has no general statewide business license. Some professions and trades are licensed by the Department of Business and Professional Regulation (DBPR). Many Florida counties and cities also levy a local Business Tax Receipt for the address where you operate. The Business Tax Receipt is a tax under Chapter 205 of the Florida Statutes, not a competency license, and not every county or city levies one. Check with your local tax collector to find out whether one applies to your business.
Common mistakes to avoid
- Using the home-county rate for every sale. The delivery county controls the surtax.
- Trusting an old rate sheet. Palm Beach and Martin changed on January 1, 2026.
- Ignoring the December 31, 2026 expirations. Brevard, Charlotte, Santa Rosa and Liberty need a check before next year's rate table is set.
- Forgetting the cap. The surtax stops at the first $5,000 of a single item's price.
- Assuming the Business Tax Receipt applies everywhere. Confirm with your local tax collector.
Where to confirm your figures
For official county rates, the surtax table, registration and delivery sourcing, use the Florida Department of Revenue at floridarevenue.com. For any question that turns on the specific facts of your business, such as how a bundle is taxed or how a multi-county order should be reported, speak with a qualified CPA or attorney. Those professionals can review your actual invoices, which this guide cannot do.