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Florida's Tax and Interest Rates





Prepaid Wireless E911 Fee

Effective January 1, 2015, the prepaid wireless E911 fee is 40¢ on the sale of each prepaid wireless service that allows a caller to connect to and interact with the Enhanced 911 (E911) System. If a prepaid wireless device is sold with prepaid wireless service of 10 minutes or less, or for $5 or less, the seller may elect not to apply the prepaid wireless E911 fee to the sale.

Florida law allows the E911 Board to adjust the rate of the fee, if necessary, to ensure full cost recovery or prevent over-recovery of costs incurred in providing E911 service. Any rate adjustment enacted by the E911 Board will be posted to our website. A written notice for each fee rate adjustment will be issued to sellers at least 90 days before the effective date of any rate change. .

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, and communications services tax.
  • Form DR-2X includes brackets for the combined state rate and various discretionary sales surtax rates. The rates included on this form are: 6%, 6.5%, 7%, and 7.5%.

    Individual sales and use tax brackets are also available for the combined rates listed below:


    New Information
    As required by Chapter 2014-38, Laws of Florida, individual sales and use tax brackets on taxable charges for electricity imposed under section 203.01(1)(a)3 and Chapter 212, Florida Statutes, are now 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, 2014, through June 30, 2015, is 73 cents per ton. For more information, read TIP #14A01-02.TIP.

    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 2015 and 2014.

    Gross receipts tax index prices

    Natural/Manufactured Gas Index Prices per 1,000 cubic feet effective
    February 1, 2015 through June 30, 2015
     
    Residential Commercial Industrial
    $18.47 $11.04 $6.77
    For more information, read TIP #15B06-01.
    Natural/Manufactured Gas Index Prices per 1,000 cubic feet effective
    July 1, 2014 through January 31, 2015
     
    Residential Commercial Industrial
    $18.47 $11.04 $6.96
    For more information, read TIP #15B06-01.


    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, 2015 through June 30, 2015. Read more in TIP 14ADM-01.
    • The floating rate of interest is 7% for July 1, 2014 through December 31, 2014. Read more in TIP 14ADM-02.

    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 2013 Florida sales and use tax return (due 12/20/13). The taxpayer filed the return and paid the tax due on March 10, 2014. The return and payment are 80 days late and the daily interest rate for December 2013 to March 2014 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 (12/21/13-3/10/14) 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

    Beginning with calendar year 2015, the mitigation fee rate is $.45 and the water treatment plant upgrade fee rate is $.15. These fee rates should be used indefinitely until a statutory change is enacted by law. For more information, read TIP 14B07-03.

    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.

    Reemployment (formerly Unemployment) tax rate

    When a new employer becomes liable for the tax, the rate is .0270 (2.7 percent) and will remain at that rate 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.. Visit our reemployment tax page for more information.

    Severance tax rates

    Gas and sulfur production tax rates for 2014-2015

    For solid gas and sulfur tax rates for the year 2014-2015, read TIP #14B07-02.

    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.

    Solid mineral tax rates

    For solid mineral tax rates for the year 2015, read TIP #15B07-01.

    Transient rental tax/Tourist development tax rates

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