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Florida's Tax and Interest Rates





Sales and use tax rates

Florida's sales and use tax rate is 6%. Discretionary sales surtax (also called county tax) is imposed by many Florida counties and applies to most transactions subject to sales tax. The Department of Revenue collects both taxes and distributes the surtax back to the counties. The discretionary sales surtax rate depends on the county. Form DR-15DSS lists the counties and their rates.

Looking up tax rates:

  • If you need tax rates for a specific address, use our Address/Tax Rate Lookup database. The database contains the following rates for each address: sales and use tax, discretionary sales surtax, tourist development tax, and communications services tax.
  • If you need a rate for a Florida city and don't know which county it is in, search the Florida Department of State's database. Once you know the county, you can look up its discretionary sales surtax rate on Form DR-15DSS.

Rate table Form DR-2X includes charts for the combined state rate and various discretionary sales surtax rates. The rates included in this table are: 6%, 6.25%, 6.5%, 7%, 7.5%, and 8%.

Individual sales and use tax bracket cards are also available for the combined rates listed below.

Historical sales tax rates

Asphalt use tax index

The tax rate used by contractors who manufacture and use asphalt during fiscal year July 1, 2013, through June 30, 2014, is 72 cents per ton. For more information, read TIP #13A01-05.

Communications services tax rates

For a list of current and historical local tax rates, which includes upcoming rate changes, go to: Historical, Current and Upcoming Local Rates.

For a list of current local rates only go to: Jurisdiction Rate Table.

Corporate income tax rate

Florida's corporate income tax rate is 5.5%.  Read our corporate income tax page for more information.

Fuel tax rates

Find rates for 2014 and 2013.

Gross receipts tax index prices

Natural/Manufactured Gas Index Prices per 1,000 cubic feet effective
April 1, 2014, through June 30, 2014
 
Residential Commercial Industrial
$18.51 $10.37 $6.96
For more information, read TIP #14B06-01.
Natural/Manufactured Gas Index Prices per 1,000 cubic feet effective
July 1, 2013, through March 30, 2014
 
Residential Commercial Industrial
$18.51 $10.37 $8.07
For more information, read TIP #14B06-01.



Interest rates

If your tax return and/or payment are late, you owe interest on the amount due. A floating rate of interest applies to late filed returns, payments and underpayments of taxes, fees, and surcharges. Florida's interest rate is updated twice a year, on January 1 and July 1. Current and past year's interest rates are published in Tax Information Publications (TIPs).

  • The floating rate of interest is 7% for January 1, 2014 through June 30, 2014. Read more in TIP 13ADM-03.
  • The floating rate of interest is 7% for July 1 through December 31, 2013. Read more in TIP 13ADM-01.

See examples of interest calculations.

To calculate interest due with your tax return:

  • Get the daily interest rate(s) for the filing period(s) from the appropriate Tax Information Publication (TIP).
  • Calculate the number of days your return is late by counting the number of days from the “late after” date on the return through the date the return and payment are postmarked by the U.S. Postal Service or hand-delivered to the Department. Include the day the return and payment are postmarked or hand-delivered to the Department when calculating the number of days late.
  • Multiply the amount of tax due by the number of days late and then by the appropriate daily interest rate(s).

Example 1: A taxpayer owed $1,000 with his November 2010 Florida sales and use tax return (due 12/20/10). The taxpayer filed the return and paid the tax due on March 10, 2011. The return and payment are 80 days late and the daily interest rate for December 2010 to March 2011 was used. The interest amount due is computed as follows:

Tax Due x Number of Days Late x Daily Interest Rate = Interest Due
$1,000 x 80 (12/21/10-3/10/11) x .000191781 = $ 15.34

Example 2: A taxpayer owed $5,000 with her September 2009 Florida sales and use tax return (due 10/20/09). The taxpayer filed the return and paid the tax on February 10, 2010. The return and payment are 113 days late. Two different daily interest rates must be used in the calculation because the interest rate changed on January 1, 2010. For the period 10/20/09 to 12/31/09 the daily interest rate is .000219178 and for the period 1/1/10 to 2/10/10 the daily interest rate is .000191781. The interest amount due is computed as follows:

Tax Due x Number of Days Late x Daily Interest Rate = Interest Due
$5,000 x 72 (from 10/21/09 to 12/31/09) x .000219178 = $ 78.90
$5,000 x 41 (from 1/1/10 to 2/10/10) x .000191781 = $ 39.32
Total Interest Due: $118.22


Miami-Dade Lake Belt Mitigation Fee

The mitigation fee rate for the period of January 1 through December 31, 2014 is $0.45. The water treatment plant upgrade fee rate for the same period is $0.15. For more information, read TIP #13B07-03.

Municipal public service tax rates

Municipalities and charter counties collect municipal public service tax (MPST) and report the tax rates to the Department of Revenue. You can search our MPST database or download a spreadsheet containing all MPST rates.

Pollutants tax rates

Coastal protection 2 cents per barrel
Inland protection 80 cents per barrel
Hazardous waste management 5 dollars per gallon of perchloroethylene
Water quality
  • 2.5 cents per gallon of motor oil and other lubricants
  • 5.9 cents per gallon of solvents (including perchloroethylene)
  • 5 cents per barrel of petroleum products, pesticides, and chlorine
  • 2 cents per barrel of ammonia

Pollutants tax rates are not tied to the Consumer Price Index and do not change each year.

Severance tax rates

Gas and sulfur production tax rates for 2013-2014

For solid gas and sulfur tax rates for the year 2013-2014, read TIP #13B07-02.

Oil production tax rates

Ordinary oil production 8%
Small well production 5%
Tertiary oil production
  • 1% is levied on the first $60.00 of value.
  • 7% is levied on a value greater than $60.00 and less than $80.00.
  • 9% is levied on a value greater than $80.00.
See Tax Information Publication number 09B07-03R
Escaped oil production 12.5%

Oil production rates are not tied to the Consumer Price Index and do not change each year.

Reemployment (formerly Unemployment) tax rate

When a new employer becomes liable for the tax, the rate is .0270 (2.7 percent) and will stay that until the employer has reported for 10 quarters (11 quarters in some cases).  At that time, a tax rate will be calculated using the employment record and the rating factors, which are built into the Reemployment Assistance Program Law.  The maximum tax rate allowed by law is .0540 (5.4 percent), except for employers participating in the Short Time Compensation Program. Read our reemployment tax page for more information.

Solid mineral tax rates

For solid mineral tax rates for the year 2014, read TIP #14B07-01.

Transient rental tax/Tourist development tax rates

County local option transient rental tax/tourist development tax rates vary. Find current rates (DR-15TDT).