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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.
| 2.5% | 3.0% | 3.25% | 3.5% | ||
| 4.0% | 4.5% | 5.0% | 5.5% | ||
| 6.0% | 6.25% | 6.5% | 6.75% | ||
| 7.0% | 7.25% | 7.5% | 7.75% | ||
| 8.0% | 8.5% | 9.0% | 9.5% | ||
| 10.0% | 11.0% | ||||
Asphalt use tax index
The tax rate used by contractors who manufacture and use asphalt during fiscal year July 1, 2011, through June 30, 2012, is 67 cents per ton. For more information, read TIP #11A01-02.
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
Gross receipts tax index prices
| Residential | Commercial | Industrial |
|---|---|---|
| $18.23 | $10.95 | $8.20 |
| For more information, read TIP #12B06-01. | ||
| Residential | Commercial | Industrial |
|---|---|---|
| $18.14 | $10.59 | $9.41 |
| For more information, read TIP #11B06-01. | ||
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 through June 30, 2013. Read more in TIP 12ADM-05.
- The floating rate of interest is 7% for July 1, 2012 through December 31, 2012. Read more in TIP 12ADM-03.
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, 2012 is $0.45. The water treatment plant upgrade fee rate for the same period is $0.15. For more information, read TIP #11B07-04R.
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 |
|
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 2012-2013
For solid gas and sulfur tax rates for the year 2012-2013, read TIP #12B07-02.
Oil production tax rates
| Ordinary oil production | 8% |
|---|---|
| Small well production | 5% |
| Tertiary oil production |
|
| 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 2013, read TIP #10B07-03 and TIP #13B07-01.
Tourist development tax rates
The tourist development tax rate depends on the county. Find current rates.