Discretionary Sales Surtax Information for Calendar Year 2026

Florida's discretionary sales surtax, often referred to as the county sales tax, is an additional tax imposed by individual Florida counties on transactions that are otherwise subject to Florida sales and use tax. The surtax is collected in addition to the state's 6% sales tax and is administered by the Florida Department of Revenue, which distributes the proceeds back to the counties for locally authorized projects such as infrastructure, schools, transportation, and public safety initiatives. Because each county may adopt a different surtax rate—or none at all—the combined sales tax rate varies depending on where the taxable transaction occurs or where tangible personal property is delivered.

One of the most important features of Florida's discretionary sales surtax is the $5,000 limitation on the sale of a single item of tangible personal property, meaning the surtax generally applies only to the first $5,000 of the sales price of each item. However, this limitation does not apply to certain transactions, including taxable services, admissions, transient rentals, and leases of real property, where the surtax applies to the full taxable amount. Because the applicable surtax is determined by the delivery location rather than the seller's location, businesses making sales across county lines must carefully identify the proper county rate to ensure compliance with Florida's sales and use tax laws.

Rates by county are available here.