---
name: fl-sales-use-tax-surtax
description: "Florida discretionary sales surtax rates for all 67 counties (CY2026, FDOR DR-15DSS) on top of the 6% state sales tax."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/fl-sales-use-tax-surtax"
  jurisdiction: "US-FL"
  tax_year: "2026"
  last_updated: "2026-07-13"
  reviewed_by: "Rob Hoffman"
  review_status: "current"
---

# Florida Discretionary Sales Surtax — by County (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 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))_

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## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `fl-sales-use-tax-surtax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/fl-sales-use-tax-surtax. If neither is available, confirm every figure against the official source pages cited above before relying on it.