Sales Tax in Florida: Complete Guide 2026
Data Notice: Figures, rates, and statistics cited in this article are based on the most recent available data at time of writing and may reflect projections or prior-year figures. Always verify current numbers with official sources before making financial, medical, or educational decisions.
Sales Tax in Florida: Complete Guide 2026
Tax information is for educational purposes only and does not constitute tax advice. Consult a licensed tax professional for your specific situation.
As a state with no income tax, Florida relies significantly on sales tax revenue to fund government operations. The 6.00% state rate is moderate, but county discretionary surtaxes push combined rates to over 8% in some areas. Florida also taxes a broader range of services than most states, which increases the effective burden on consumers.
Florida Sales Tax Rates (2026)
| Component | Rate |
|---|---|
| State base rate | 6.00% |
| County discretionary surtax | 0.00% — 2.50% |
| Average combined (state + local) | ~7.02% |
| Highest combined rate | ~8.50% |
Combined Rates by Major Area
| County / City | Combined Rate |
|---|---|
| Miami-Dade (Miami) | 7.00% |
| Broward (Fort Lauderdale) | 7.00% |
| Hillsborough (Tampa) | 8.50% |
| Orange (Orlando) | 6.50% |
| Duval (Jacksonville) | 7.50% |
| Palm Beach | 7.00% |
| Pinellas (St. Petersburg) | 7.50% |
| Lee (Fort Myers) | 6.50% |
How Florida Sales Tax Works
County Discretionary Surtax
Florida counties may impose a discretionary sales surtax (also called a local option tax) of up to 2.50% on top of the state’s 6.00% base rate. The surtax generally applies to the first $5,000 of any single taxable transaction. For purchases exceeding $5,000, only the state 6.00% rate applies to the amount above $5,000.
Example: A $10,000 purchase in a county with a 1.50% surtax: State tax = $600. Surtax = $75 (1.50% on the first $5,000 only). Total = $675 (effective rate of 6.75% on the full purchase).
Bracket System
Florida uses a unique bracket system for transactions between whole-dollar amounts. The tax is computed on each taxable transaction using a bracket chart rather than simply multiplying by the tax rate. This can result in slightly different amounts than a straight percentage calculation.
What Is Taxable and What Is Exempt
Exempt from Sales Tax
- Most groceries: Food for home consumption including unprepared meats, produce, dairy, bread, and canned goods
- Prescription and nonprescription medications
- Medical equipment and prosthetics
- Residential electric, water, and gas (first ~810 kWh) for residential utility use
- Clothing (no blanket exemption, but see sales tax holidays below)
Taxable
- Prepared food and restaurant meals (taxed at full combined rate)
- Clothing and footwear (taxable year-round, except during designated tax holidays)
- Electronics, furniture, appliances, and general merchandise
- Rental of real property (commercial rentals are subject to a ~2.00% state tax plus surtax; residential rentals of six months or less are subject to the full sales tax)
- Admissions to events (concerts, sports, movies, theme parks)
- Repair and maintenance services (certain services are taxable)
- Parking and storage
- Short-term lodging (subject to sales tax plus county tourist development taxes, often totaling 11%—13%)
Sales Tax Holidays
Florida regularly holds multiple sales tax holidays throughout the year:
- Back-to-School Holiday: Typically in late July/early August, exempting clothing (up to $100), school supplies (up to $50), and computers (up to $1,500)
- Disaster Preparedness Holiday: Typically in late May/early June, exempting generators, batteries, flashlights, coolers, and other emergency supplies
- Freedom Week: Typically in early July, exempting tickets to live events, outdoor recreation items, and more
Comparison to National Average
| Metric | Florida | National Average |
|---|---|---|
| State base rate | 6.00% | ~5.09% |
| Average combined rate | ~7.02% | ~6.60% |
| Grocery exemption | Yes | ~32 states |
| Clothing exemption | No (except holidays) | ~8 states |
| Commercial rent tax | Yes (~2.00%) | Rare |
Florida’s average combined rate is slightly above the national average. The taxation of commercial real estate rentals and short-term accommodations is notable — the commercial rent tax is unusual among states and directly affects business operating costs.
Tips for Minimizing Florida Sales Tax Impact
- Plan major purchases around sales tax holidays. The back-to-school holiday alone can save a family $50—$200 on clothing, school supplies, and computers.
- Buy groceries and cook at home. The grocery exemption is valuable — restaurant meals are taxed at the full combined rate, while grocery purchases are not.
- Understand the $5,000 surtax cap. For large purchases (vehicles, boats, major appliances), only the first $5,000 is subject to the county surtax. This effectively lowers the combined rate on big-ticket items.
- Negotiate commercial lease terms carefully. The ~2.00% commercial rent tax (often called the “business rent tax”) is typically passed through to tenants. Ensure your lease clearly states who bears this cost.
- Deduct sales tax on your federal return. Like Texas, Floridians cannot deduct state income tax and should elect the sales tax deduction on Schedule A if they itemize. The IRS optional tables or actual receipts can be used.
- Claim the tourist development tax exemption for long-term stays. Rentals of six months or longer are exempt from the transient rental tax. If you are staying in temporary housing while relocating, ensure the lease term qualifies.
Key Takeaways
- Florida’s 6.00% state rate combined with county surtaxes produces average rates of ~7.02%, with some counties reaching 8.50%
- Groceries and medications are exempt, but clothing is taxable year-round except during designated holidays
- The county surtax applies only to the first $5,000 of a transaction, providing relief on large purchases
- Commercial rent is subject to a ~2.00% state tax, which is unusual among states
- Multiple annual sales tax holidays offer savings on school supplies, disaster preparedness items, and recreation
- The federal sales tax deduction is valuable for Florida residents who itemize
Next Steps
- See the full Florida tax picture at Taxes in Florida: State Tax Guide 2026
- Compare all states at State Income Tax Rates Comparison 2026
- Calculate your federal bracket with the Tax Bracket Calculator 2026
- Explore deductions at Tax Deductions You’re Probably Missing
- Get local help: Find a CPA Near You