You’re collecting sales tax on every transaction, but are you charging the right amount? If your business operates in Florida, you’re responsible for remitting both the state’s 6% sales tax and your county’s surtax—and they don’t add up to the same number everywhere. Many business owners discover they’ve been undercharging customers (or worse, shortchanging themselves on compliance) because county surtax rates vary from one part of the state to another, and rates change over time. Getting this wrong creates cash flow problems, audit flags, and customer confusion. This guide walks you through the 2026 county surtax rates, how to calculate the correct combined rate for your location, and how to file Form DR-15 with the Florida Department of Revenue so you charge and remit the right amount.
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Does this apply to your business in Florida?
Yes, if you’re collecting sales tax in Florida, you must understand and apply your county’s surtax. The state rate is 6%, and each county adds its own surtax—typically ranging from 0.5% to 2%—on top of it. You can find the exact combined rate for your county on the Florida Department of Revenue website or use their online calculator. If you sell tangible personal property or taxable services under Florida Statute 212, your county’s surtax applies to those transactions.
How the rate works
Florida’s sales tax structure combines two layers. The state imposes a 6% base rate on most taxable sales. On top of that, each county levies a surtax that varies based on local needs and existing revenue. This means the total rate you collect can be significantly different depending on where your customer is located or where your business is registered.
The county surtax is not arbitrary—it’s set by county ordinance and can change from year to year based on voter approval and county budget cycles. That’s why a 2025 rate may not be the same in 2026. You cannot guess the rate; you must verify it with the Florida Department of Revenue or use their official rate lookup tool. The combined rate—state 6% plus your county surtax—is what you charge to customers on taxable items.
For example, if you operate in a county with a 1.5% surtax, your combined sales tax rate is 7.5%. If a customer buys $100 of taxable goods, you collect $7.50. Every time the surtax rate changes, your point-of-sale system and pricing must update, or you’ll collect too much or too little. That gap compounds quickly across hundreds of transactions.
How to file step by step
Filing sales tax in Florida starts with understanding your filing requirement and the deadline. Most businesses file monthly, remitting the sales tax collected during the previous month by the 20th of the current month. The form you use is the DR-15 (also called the Return of Sales, Use, or Rental Tax), filed either online or by mail to the Florida Department of Revenue.
Here’s the filing process:
Step 1: Determine your combined rate. Look up your county’s current surtax on floridarevenue.com and add it to the 6% state rate. Write this number down—it’s the rate you should be charging customers. If you’re unsure whether you’ve been using the correct rate, now is the time to verify.
Step 2: Collect the correct tax during the filing period. When you ring up or invoice a transaction, apply the combined rate (6% state plus your county surtax) to taxable sales only. Services may or may not be taxable depending on whether they’re listed in Florida Statute 212. If your business provides services, confirm which ones are taxable before collecting.
Step 3: Reconcile your sales by category. At the end of the month, separate your total sales into taxable and non-taxable. Calculate the tax owed on taxable sales using your combined county rate. This is where transaction data matters—if your point-of-sale system or your records don’t clearly mark which sales were taxable, reconciliation becomes error-prone.
Step 4: Complete Form DR-15. Report your gross sales, taxable sales, and tax due on the DR-15. The form asks for a breakdown by taxable category (depending on your industry). If you have access to education on how the Florida Department of Revenue uses your filing data, you’ll understand why accuracy in each line matters.
Step 5: Remit payment by the 20th of the following month. Submit your DR-15 and payment together. The deadline is firm—late payments attract interest and potential penalties. Many businesses miss the deadline because they’re waiting for last-minute transaction data or haven’t reconciled their records in real time.
Step 6: Keep records for at least five years. The Florida Department of Revenue can audit you up to five years after filing. Hold onto your transaction records, invoices, exemption certificates, and purchase orders. If you can’t prove you charged the right rate on the right sales, you may face liability for unpaid tax plus penalties.
Common mistakes
Mistake 1: Using an outdated county surtax rate. County surtax rates do change. If you’ve been using a 2024 rate and your county updated it in 2025 or 2026, you’re either overcharging or undercharging. The fix: visit the Florida Department of Revenue website at the start of each quarter and verify your county’s current combined rate. Set a calendar reminder. If you’ve been using the wrong rate, consult a CPA about whether you need to file an amended return.
Mistake 2: Charging sales tax on non-taxable services. If your business provides a service not listed in Florida Statute 212, that service is not taxable—but you might be charging it anyway out of habit or confusion. A cleaning service, for instance, is generally not taxable unless the customer also purchases taxable supplies. The fix: review your service offerings, confirm which are taxable under Florida law, and audit your recent invoices to see if you’ve been overtaxing. Customers may request refunds, which complicates your records and cash flow.
Mistake 3: Not reconciling sales tax to actual tax remitted. You collected sales tax all month, but when you file the DR-15, does the tax you’re remitting match what you actually collected? Many businesses skip this step and end up filing incomplete or incorrect returns. The fix: at month-end, calculate what you *should* have collected based on your taxable sales and your county rate, then compare it to what you actually collected in cash. If there’s a gap, investigate before filing.
Mistake 4: Forgetting exemption certificates for exempt sales. If a customer claims they’re exempt from sales tax (e.g., a reseller, a non-profit, or a government agency), you must obtain and keep a valid exemption certificate on file. Without it, you’re liable for the tax. The fix: don’t skip the certificate step. It’s a one-time item for that customer, and it protects you in an audit.
Frequently Asked Questions
Where do I find the exact surtax rate for my county in 2026?
Visit the Florida Department of Revenue website and use their rate lookup tool. Enter your county name, and it will display the current state rate (6%) plus your county surtax and the combined total. This is the official source and updates whenever rates change.
Do I charge sales tax on all of my sales?
No. Florida taxes tangible personal property unless it’s specifically exempt (e.g., groceries, prescription medicines). Services are generally not taxable unless they fall under a category listed in Florida Statute 212—such as certain labor charges, room rentals, or parking. Confirm which of your products and services are taxable before collecting. If you’re unsure, consult your CPA or the Florida Department of Revenue.
What happens if I discover I’ve been charging the wrong rate?
Contact a CPA immediately. If you undercharged, you may owe back taxes. If you overcharged, you may need to issue customer refunds or credits. Filing an amended DR-15 for prior months may be necessary. The sooner you correct the error, the easier the adjustment.
Is the DR-15 deadline the 20th of every month?
Yes, the DR-15 and payment are due by the 20th of the month following your filing period. If you file monthly (the standard), your January sales tax return is due by February 20th. Weekends and holidays may shift the deadline slightly—check the Florida Department of Revenue calendar if the 20th falls on a weekend.
Can I use an automated system to track and calculate sales tax?
Yes. Using your point-of-sale system or a transaction categorization platform to track taxable vs. non-taxable sales in real time makes reconciliation much easier. When tax time comes, your records are already organized, and you can verify what you should have collected against what you actually collected before filing. This is walked through step by step in Florida sales tax fundamentals so you understand the workflow.
Disclaimer: This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
Keep your rate current, keep your compliance clean
Getting your county surtax rate right is not complicated—but it does require attention and a system. Check the Florida Department of Revenue website now to confirm your current combined rate, audit your recent transactions to make sure you’re charging correctly, and set a reminder to re-verify at the start of each year. A full guide to Florida sales tax compliance walks through additional nuances like exemptions and multi-county sales. The payoff is simple: correct collections, smooth filings, and one less thing keeping you up at night.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.