State guide · FL
Florida sales tax and property tax
One state rate everywhere in Florida, a county surtax that stops at the first $5,000 of anything you buy, and homestead rules that reward staying put.
Facts read on official Florida pages on · Checked by Radif Partners · How we calculate
- State sales tax
- 6%
- Local sales taxes
- Yes, by address
- Groceries
- Exempt from the state rate
- Clothing
- Taxed like other goods
- Median property tax
- $2,993
- Effective property rate
- 0.75% · #26 of 51
Florida charges a 6% state sales tax, and most counties add a discretionary sales surtax, currently between 0.5% and 2%, for infrastructure, schools or transportation. The surtax has a rare limit: it applies only to the first $5,000 of the price of a single item of tangible personal property, so on a car, a boat or an expensive appliance the county part stops early. Groceries and prescription drugs are exempt; clothing is taxed except during the back-to-school holiday, which since 2026 runs every year from July 20 to August 20. Since August 1, 2025, disaster-preparedness items such as batteries, carbon monoxide alarms and fire extinguishers are exempt all year. On property, the median owner paid $2,993 in 2024 on a $396,900 home (Census ACS), an effective rate of 0.75%, ranked 26 of 51. A homestead exemption of up to $50,000 and the Save Our Homes cap, 3% a year or inflation if lower, shape what a resident owner actually pays.
Total to pay
$106.00
Sales tax $6.00 · 6% of the price
| Price before tax | $100.00 |
| State tax · 6% | $6.00 |
| Local tax · 0% | $0.00 |
| Total | $106.00 |
Rule applied: general state rate. Exact local rate for an address: Florida rate lookup. How this is calculated.
Sales tax in Florida
The $5,000 rule is the first thing to understand about Florida's county surtax. A $42,000 boat delivered in a county with the highest surtax, 2%, pays the full 6% state tax on the whole price, $2,520, but county surtax of only $100. The limit covers goods, not services, admissions or short-term rentals. For cars and mobile homes, the surtax of the buyer's home county applies, not that of the dealer. The Department of Revenue's address lookup returns the surtax for any location.
The holiday calendar changed in 2026. Chapter 2026-239, Laws of Florida, moved the back-to-school holiday to a fixed window, July 20 to August 20, 2026, after an August-long edition in 2025. It covers clothing, shoes, wallets and bags up to $100, school supplies up to $50, learning aids up to $30, and personal computers up to $1,500, so a $1,300 laptop saves $78.00 of state tax plus the surtax. Dealers cannot opt out. A second holiday for hunting, fishing and camping gear runs from September 1 to December 31, 2026.
Several permanent exemptions are recent. Florida ended its sales tax on commercial rent for periods beginning on or after October 1, 2025, a tax no other state levied. Impact-resistant windows, doors and garage doors installed on eligible homes are exempt from July 1, 2026 through June 30, 2029, and gold and silver coins recognized as legal tender since July 1, 2026. SB 1074, signed in May 2026, lets stores round in-person cash sales to the nearest nickel. Online purchases made without Florida tax owe use tax at 6% plus the delivery county's surtax.
What the state charges, item by item
| Item | State rate | Local tax | Rule |
|---|---|---|---|
| Most goods | 6% | yes | General state sales and use tax rate of 6%. Most counties add a discretionary sales surtax (currently 0.5% to 2%), which applies only to the first $5,000 of a sale of tangible personal property. |
| Groceries (food for home) | 0% | no | Food products for human consumption are exempt (s. 212.08(1), F.S.); meals and food served for consumption at tables or counters are taxable. |
| Clothing | 6% | yes | Clothing is taxable except during the annual Back-to-School holiday (items of $100 or less). |
| Prescription drugs | 0% | no |
Local sales taxes
Levied by county discretionary sales surtaxes (e.g. infrastructure, school capital outlay, transportation), collected by the Department of Revenue; counties may also levy tourist development (transient rental) taxes. Surtax applies only to the first $5,000 of the sales price of an item of tangible personal property (not to services, admissions or transient rentals). For motor vehicles and mobile homes, the buyer's home county surtax applies. Find the exact combined rate for an address with the official Florida lookup, then type the local part into the calculator above.
Sales tax holidays in 2026
| Holiday | Dates | What qualifies |
|---|---|---|
| Back-to-School Sales Tax Holiday | July 20, 2026 to August 20, 2026 | Clothing, footwear, wallets and bags (including backpacks) $100 or less per item; school supplies $50 or less; learning aids and jigsaw puzzles $30 or less; personal computers and accessories $1,500 or less for personal use. Dealers cannot opt out. |
| Hunting, Fishing, and Camping Sales Tax Holiday | September 1, 2026 to December 31, 2026 | Certain hunting, fishing and camping items; not rentals or commercial purchases. |
Since 2025 the Back-to-School holiday is annual (August 1-31 in 2025). Chapter 2026-239, Laws of Florida, moved it to July 20 - August 20 each year starting in 2026. Disaster-preparedness items once covered by holidays (batteries, fire extinguishers, carbon monoxide alarms, etc.) have been permanently exempt since August 1, 2025.
Worth knowing about Florida sales tax
- County surtax applies only to the first $5,000 of a single item of tangible personal property, which limits local tax on big purchases such as cars and boats. source
- Florida repealed its unique state sales tax on commercial rent for rental periods beginning on or after October 1, 2025. source
- Since August 1, 2025, items such as AA to D batteries, all bicycle helmets, carbon monoxide alarms and fire extinguishers are always tax-exempt. source
- From 2026 the Back-to-School holiday runs every year from July 20 to August 20; in 2025 it covered all of August. source
- Impact-resistant windows, doors and garage doors installed on eligible homes are exempt from July 1, 2026 through June 30, 2029. source
- Gold and silver coins recognized as legal tender in Florida are exempt from sales tax since July 1, 2026. source
- SB 1074 (signed May 11, 2026) lets businesses round in-person cash sales to the nearest nickel after the end of penny production. source
Property tax in Florida
Florida has no state property tax on real estate. Counties, cities, school districts and special districts levy millage; the county property appraiser sets values and exemptions as of January 1, and the county tax collector sends the bill in November. Paying early is rewarded: 4% off in November, 3% in December, 2% in January and 1% in February, so a $4,200 bill paid in November costs $4,032. Taxes become delinquent on April 1, and the county sells tax certificates on unpaid bills by June 1.
The homestead exemption works in two tiers. The first $25,000 of assessed value is exempt from every levy, school taxes included. A second exemption of up to $25,000 covers value between $50,000 and $75,000, for non-school levies only, and is indexed to inflation each January. The Department of Revenue's own example uses a home assessed at $65,000: the first $25,000 is exempt, the next $25,000 is taxable, and the last $15,000 escapes non-school taxes. File Form DR-501 with the property appraiser by March 1; you must own and live in the home on January 1.
Save Our Homes matters more over time. After the first homestead year, the assessed value can rise by no more than 3% or the change in the CPI, whichever is lower, even in a year when market value falls. A homestead assessed at $320,000 can reach at most $329,600 the next year. The gap between market and assessed value can be carried to a new Florida homestead, in whole or in part, if it is established within three years (Form DR-501T, by March 1). At the Census ratio of 0.75%, a $400,000 home pays about $3,016 a year; counties and cities may add an extra exemption of up to $50,000 for low-income owners aged 65 or older.
Property tax on a home in Florida
Typical bill per year
$2,993
| Per month | $249 |
| Median effective rate in Florida | 0.75% |
| Median bill paid | $2,993 |
Census median ratio; your county, city and school district set the real levy.
| Census figure | Florida |
|---|---|
| Median home value (owner-occupied) | $396,900 |
| Median real estate taxes paid | $2,993 |
| with a mortgage | $3,353 |
| without a mortgage | $2,550 |
| Effective rate (tax ÷ value) | 0.75% |
| Rank by effective rate (1 = highest) | 26 of 51 |
| Rank by median bill | 21 of 51 |
How the taxable value is set
Property is assessed at just (market) value as of January 1. After the first homestead year, Save Our Homes limits the annual increase in a homestead's assessed value to 3% or the CPI change, whichever is less; the benefit is lost on a change of ownership but can be 'ported' to a new Florida homestead. Who levies the tax: Local: counties, municipalities, school districts and special districts levy millage; the county property appraiser sets values and exemptions and the county tax collector bills and collects. There is no state property tax on real estate.
Payment calendar: Bills are mailed in November. Early-payment discounts: 4% in November, 3% in December, 2% in January, 1% in February. Taxes become delinquent on April 1, and tax certificates are sold on unpaid bills by June 1.
Other property tax relief
- Save Our Homes portability. Owners moving to a new Florida homestead can transfer all or part of their accumulated Save Our Homes benefit if they establish the new homestead within three years of January 1 of the year they left the old one (Form DR-501T, by March 1). source
- Additional exemption for persons 65 or older. Counties and cities may adopt an extra homestead exemption of up to $50,000 for low-income owners aged 65+, or a full exemption for long-time low-income owners of homes under $250,000. source
- Homestead tax deferral. Homestead owners may defer part of their taxes by filing Form DR-570 with the tax collector by March 31. source
Worth knowing about Florida property tax
- Paying in November earns a 4% discount on the property tax bill. source
- Florida DOR example: on a $65,000 assessed home, the first $25,000 is exempt from all taxes, the next $25,000 is taxable and the remaining $15,000 is exempt from non-school taxes. source
- The second $25,000 homestead exemption (non-school taxes) is adjusted for inflation each January 1 when the CPI change is positive. source
- Save Our Homes caps a homestead's assessed value growth at 3% or CPI, whichever is lower, even when market value falls. source
- Unpaid taxes become delinquent April 1 and the county sells tax certificates on them by June 1. source