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Florida Tax and Interest Rates

The Interest Rates section identifies interest rates for the late payment of tax, and includes instructions on how to calculate interest due. This section applies to all tax types.

Tax Rates vary depending on the tax so, unlike the interest rates, tax rates are separated and listed by tax type. The list below includes the most common taxes the Florida Department of Revenue administers. For more information on a specific tax, see Taxes and Fees Administered by the Department.

Interest Rates

Interest is assessed on the amount of taxes or fees due that was not paid on time. This includes late or underpayments of taxes or fees, and collection allowances (credits) that have been reduced due to underpayments of tax or disallowed because the return was filed late. A floating rate of interest applies. 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 July 1, 2016 through December 31, 2016. Read more in TIP #15ADM-01 PDF Icon.
  • The floating rate of interest is 7% for January 1, 2016 through June 30, 2016. Read more in TIP #15ADM-05 PDF Icon.

To calculate interest due with your tax return:

  1. Get the daily interest rate factor(s) for the filing period(s) from the appropriate Tax Information Publication.
  2. 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 Florida Department of Revenue. Include the day the return and payment are postmarked or hand-delivered when calculating the number of days late.
  3. Multiply the amount of tax due by the number of days late and then by the appropriate daily interest rate factor(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 Factor = Interest Due
$1,000 x 80 (12/21/13-3/10/14) x .000191781 = $15.34

Example 2: A taxpayer owed $5,000 with their 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 rate factors 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 Factor = 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

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 Excel Icon.

For a list of current local rates only go to: Communications Services Tax Rate Table.

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.

Corporate Income Tax Rate

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

Fuel and Pollutant Tax Rates

Fuel Tax Rates

Find rates for 2016 PDF Icon and 2015 PDF Icon.

Pollutants Tax Rates

Pollutant Type Tax Rate
Coastal Protection 2 cents per barrel
Inland Protection 80 cents per barrel
Hazardous Waste Management $5 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

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

Gross Receipts Tax Index Prices

Natural/Manufactured Gas Index Prices per 1,000 cubic feet
effective July 1, 2016 through June 30, 2017
Residential Commercial Industrial
$19.29 $10.47 $7.25

For more information, read TIP #16B06-01 PDF Icon.

Natural/Manufactured Gas Index Prices per 1,000 cubic feet
effective July 1, 2015 through June 30, 2016
Residential Commercial Industrial
$18.97 $11.51 $7.25

For more information, read TIP #15B06-02 PDF Icon.

Municipal Public Service Tax Rates

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

Reemployment (Unemployment) Tax Rate

When a new employer becomes liable for the tax, the rate is 2.7% (.0270) and remains 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. Rate notices are mailed to all contributing employers each year in December. An employer may appeal the tax rate within 20 days from the date of notification (date printed on the Reemployment Tax Rate Notice (Form RT-20). The maximum tax rate allowed by law is 5.4% (.0540), except for employers participating in the Short Time Compensation Program. Visit our Reemployment Tax page for more information.

Sales and Use Tax, E911 Fee, Asphalt Use Tax Index Rates

Sales and use tax rates

Florida's general sales and use tax rate is 6%; however, other rates may apply based on the type of sale (e.g., 4% on amusement machine receipts and 6.95% on electricity). Discretionary sales surtax (also called county tax) is imposed by many Florida counties and applies to most transactions subject to sales tax. The Florida Department of Revenue collects both taxes and distributes the surtax back to the counties. The discretionary sales surtax rate depends on the county. To compute the sales tax rate for each county, add the local option surtax rate to the general sales tax rate. The Discretionary Sales Surtax Information (Form DR-15DSS PDF Icon) lists the counties and their rates. The History of Local and Current Sales Tax Rates PDF Icon lists the counties and their historical local tax rates.

When sales transactions fall below or in between whole dollar amounts, you must use the bracket system to calculate the tax between whole dollar amounts. Under the bracket system, the actual tax collected may be more than a straight percentage of the total sales made during the reporting period.

The Common Sales Tax Brackets (Form DR-2X PDF Icon) 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%.

Additional Individual Sales and Use Tax Brackets
4.0% PDF Icon 5.0% PDF Icon 6.0% PDF Icon 7.0% PDF Icon
4.5% PDF Icon 5.5% PDF Icon 6.5% PDF Icon 7.5% PDF Icon

Individual Sales and Use Tax Brackets for Electricity
per Section 203.01(1)(a)3. and Chapter 212, Florida Statutes
2.60% PDF Icon 5.35% PDF Icon 7.45% PDF Icon
4.35% PDF Icon 5.85% PDF Icon 7.95% PDF Icon
4.85% PDF Icon 6.95% PDF Icon 8.45% PDF Icon

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.

Prepaid Wireless E911 Fee

The prepaid wireless E911 fee is 40 cents 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.

The E911 Board may 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 change will be posted to our website. A written notice for each fee rate change will be issued to sellers at least 90 days before the effective date of the change.

Asphalt Use Tax Index

The tax rate used by contractors who manufacture and use asphalt during fiscal year July 1, 2016 through June 30, 2017 is 75 cents per ton. For more information, read Tax Information Publication #16A01-04 PDF Icon.

Severance Tax Rates (Solid Mineral Severance, Gas and Sulfur Production, Oil Production, and Miami-Dade County Lake Belt Mitigation Fee/Water Treatment Plant Upgrade Fees)

Miami-Dade Lake Belt Mitigation Fee

Use the following mitigation fee rates and water treatment plant upgrade fee rate:

Mitigation Fee Rates:

July 1, 2015 through December 31, 2015 45 cents
Calendar year 2016 25 cents
Calendar year 2017 15 cents
Calendar year 2018, and thereafter 5 cents

These fee rates should be used indefinitely until a statutory change is enacted by law.

Water Treatment Plant Upgrade Fee Rate:

July 1, 2015 through June 30, 2018* 6 cents

Note: The Water Treatment Plant Upgrade Fee expires on July 1, 2018. For more information, read TIP #15B07-03 PDF Icon.

Gas and Sulfur Production Tax Rates

For gas and sulfur tax rates for the year 2016-2017, read TIP #15B07-02 PDF Icon.

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 TIP #09B07-03R PDF Icon

Escaped oil production 12.5%

Note: 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 2016, read TIP #16B07-01 PDF Icon.

Transient Rentals Local Tax Rates

Local option taxes on transient rentals vary by county. To see current rates and whether the local tax is paid to the Florida Department of Revenue or the county, access the County Local Option Transient Rental Tax Rates Grouped by Administration (Form DR-15TDT PDF Icon).