Florida Discretionary Sales Surtax — by County (2026)
Florida discretionary sales surtax rates for all 67 counties (CY2026, FDOR DR-15DSS) on top of the 6% state sales tax.
FloridaTax year 2026Accountant-verifiedby Rob Hoffman· Last reviewed Jun 25, 2026
General reference only
This skill is general tax/accounting reference material for AI-assisted workflows. It has not been reviewed for your personal facts, documents, elections, deadlines, residency, filing status, or local procedures. Do not rely on it to file, pay, amend, or take a tax position without review by a qualified professional in the relevant jurisdiction.
Accountant-reviewed. Reviewed as general reference material by Rob Hoffman on Jun 25, 2026. Review does not create a client relationship and is not a guarantee for any specific taxpayer or transaction.
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Key facts — Florida, 2026
| Alachua County surtax (2026) | 1.5% (combined 7.5%)FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026) | |
| Baker County surtax (2026) | 1% (combined 7.0%)FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026) | |
| Bay County surtax (2026) | 1% (combined 7.0%)FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026) | |
| Bradford County surtax (2026) | 1% (combined 7.0%)FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026) | |
| Brevard County surtax (2026) | 1% (combined 7.0%) — Components expire 12/31/2026 - re-verify for 2027FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026) | |
| Broward County surtax (2026) | 1% (combined 7.0%) |
The full rule
- Alachua County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Baker County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Bay County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Bradford County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Brevard County surtax (2026) — 1% (combined 7.0%) — Components expire 12/31/2026 - re-verify for 2027 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Broward County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Calhoun County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Charlotte County surtax (2026) — 1% (combined 7.0%) — Expires 12/31/2026 - re-verify for 2027 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Citrus County surtax (2026) — 0% (combined 6.0%) — No surtax (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Clay County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Collier County surtax (2026) — 0% (combined 6.0%) — No surtax (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Columbia County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- DeSoto County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Dixie County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Duval County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Escambia County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Flagler County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Franklin County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Gadsden County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Gilchrist County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Glades County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Gulf County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Hamilton County surtax (2026) — 2% (combined 8.0%) — Highest in state; 2nd 1% began 1/1/2025 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Hardee County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Hendry County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Hernando County surtax (2026) — 0.5% (combined 6.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Highlands County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Hillsborough County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Holmes County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Indian River County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Jackson County surtax (2026) — 1.5% (combined 7.5%) — CHANGED for 2026 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Jefferson County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Lafayette County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Lake County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Lee County surtax (2026) — 0.5% (combined 6.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Leon County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Levy County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Liberty County surtax (2026) — 1.5% (combined 7.5%) — Component expires 12/31/2026 - re-verify for 2027 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Madison County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Manatee County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Marion County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Martin County surtax (2026) — 0.5% (combined 6.5%) — CHANGED for 2026 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Miami-Dade County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Monroe County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Nassau County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Okaloosa County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Okeechobee County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Orange County surtax (2026) — 0.5% (combined 6.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Osceola County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Palm Beach County surtax (2026) — 0.5% (combined 6.5%) — CHANGED for 2026 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Pasco County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Pinellas County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Polk County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Putnam County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- St. Johns County surtax (2026) — 0.5% (combined 6.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- St. Lucie County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Santa Rosa County surtax (2026) — 1% (combined 7.0%) — Component expires 12/31/2026 - re-verify for 2027 (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Sarasota County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Seminole County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Sumter County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Suwannee County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Taylor County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Union County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Volusia County surtax (2026) — 0.5% (combined 6.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Wakulla County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Walton County surtax (2026) — 1% (combined 7.0%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
- Washington County surtax (2026) — 1.5% (combined 7.5%) (FDOR Form DR-15DSS, R. 11/25 (eff. 1/1/2026))
Verification status
Accountant-verified
Reviewed and verified by a licensed practitioner against representative data.
Facts verified
67/67
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