Florida Sales Tax Calculator
Calculate the exact sales tax for any purchase in Florida. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
FL Base State Rate: 6% (up to 8.5% combined)
Broward
Total Amount
$107.00
$100.00 + $7.00 tax
Tax Components
Florida Sales Tax Highlights
Florida has a 6% state sales tax
County discretionary taxes add up to 2.5%
Combined rates range from 6% to 8.5%
Groceries are exempt
Florida Sales Tax FAQ
What is Florida's sales tax rate?
Florida has a 6% state sales tax rate. Counties can add discretionary surtaxes of up to 2.5%, so combined rates range from 6% to 8.5%.
Are groceries taxed in Florida?
Most grocery food items are exempt from Florida sales tax. Prepared food, candy, and soft drinks are taxable.
Florida Sales Tax Rate Structure in 2026
Florida imposes a 6% state sales tax on most retail purchases. Counties can levy additional discretionary sales surtaxes of up to 2.5%, bringing combined rates to a maximum of 8.5%. The average combined rate across Florida is approximately 7.05%.
Florida's discretionary surtax applies only to the first $5,000 of any single taxable transaction. Amounts above $5,000 on a single item are taxed at the 6% state rate only. This cap benefits businesses and consumers making large purchases.
| Area | State Rate | County Surtax | Combined Rate |
|---|---|---|---|
| Miami (Miami-Dade Co.) | 6% | 1% | 7% |
| Fort Lauderdale (Broward Co.) | 6% | 1% | 7% |
| Orlando (Orange Co.) | 6% | 0.5% | 6.5% |
| Tampa (Hillsborough Co.) | 6% | 1.5% | 7.5% |
| Jacksonville (Duval Co.) | 6% | 1.5% | 7.5% |
| St. Petersburg (Pinellas Co.) | 6% | 1% | 7% |
Tax-Exempt Items and Special Rules in Florida
Florida exempts groceries (food for home consumption) and prescription drugs from sales tax. Clothing, however, is fully taxable at the standard rate — Florida does not have a general clothing exemption, though it does offer periodic tax-free shopping holidays.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries (unprepared food) | Exempt | Food for home consumption |
| Prepared food / restaurants | Yes | Taxed at full rate |
| Clothing | Yes | No general exemption (tax-free holidays only) |
| Prescription drugs | Exempt | All prescription medications |
| Residential rent (commercial) | Yes | Commercial leases taxed; residential rent exempt |
| Commercial rentals | Yes — 5.5% | Reduced state rate for commercial real property |
| Boats and aircraft | Yes — capped | Tax capped at $18,000 for boats; $18,000 for aircraft |
Florida holds multiple sales tax holidays annually: a back-to-school period (clothing, school supplies, computers), a disaster preparedness holiday (generators, batteries, tarps), and a Freedom Week holiday (outdoor recreation items). During these periods, qualifying items are exempt from both state and county taxes.
Filing and Compliance for Florida Sales Tax
The Florida Department of Revenue (FDOR) administers all state and county sales taxes through a single filing system. Businesses register for a Sales Tax Certificate of Registration (also called a "resale certificate") through the FDOR. Filing frequency is based on tax collected: monthly (over $1,000/year), quarterly ($501–$1,000), semi-annually ($101–$500), or annually (under $100).
Florida adopted economic nexus effective July 1, 2021, requiring remote sellers with more than $100,000 in taxable Florida sales in the prior calendar year to collect and remit tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in taxable Florida sales |
| Marketplace facilitator rule | Yes — effective July 1, 2021 |
| Filing frequency | Monthly, Quarterly, Semi-Annual, or Annual |
| State agency | Florida Department of Revenue (FDOR) |
| Collection allowance | 2.5% of first $1,200 collected per month (max $30/month) |
| Late filing penalty | 10% of tax due per month (up to 50%) plus floating interest |
Florida offers a collection allowance to compensate businesses for the cost of collecting tax: dealers may keep 2.5% of the first $1,200 in tax collected each reporting period. Timely filing is critical — Florida's late penalties escalate quickly and can reach up to 50% of the tax owed.
Related Calculators
Official References
This calculator uses current sales tax rates based on official sources:
- Florida Department of Revenue
Official Florida tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.