Sales Tax in Florida

Florida's state sales tax rate is 6%, but the rate you actually pay depends on which county you're standing in -- most counties add a discretionary surtax on top, and those local rates range from zero to 2%. Groceries and prescription drugs are exempt statewide, which matters more to household budgets than the headline rate itself.

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The state rate, and how county surtaxes stack on top

Florida's base state sales tax rate is 6%. On top of that, each county sets its own discretionary surtax, generally ranging from 0.5% to 2% for 2026, producing combined rates that run from 6% to 8% depending on where you're shopping. The statewide average combined rate works out to roughly 7.02%. A technical wrinkle worth knowing: the county surtax portion applies only to the first $5,000 of a single item's sales price (relevant for large purchases like a car or boat), while the 6% state rate applies to the full purchase price regardless of amount.

Which counties charge the most and least

For 2026, Hamilton County has the highest combined rate in the state at 8% (the 6% state rate plus a 2% county surtax). Citrus and Collier counties charge no discretionary surtax at all, so shoppers there pay just the 6% state rate -- the lowest combined rate in Florida. Rates do change year to year: Palm Beach County, for example, cut its surtax from 1% to 0.5% for 2026, dropping its combined rate from 7% to 6.5%. Always confirm your specific county's current rate rather than assuming the statewide average applies.

What's exempt: groceries and prescription drugs

Unprepared food intended to be eaten at home -- fruits, vegetables, meat, dairy, bread, and similar grocery staples -- is exempt from Florida sales tax statewide. Prepared food, restaurant meals, candy, and soft drinks, by contrast, are fully taxable. Prescription medications filled by a licensed pharmacy are also exempt from sales tax, covering both maintenance medications for chronic conditions and acute-care prescriptions, for both human and veterinary use.

How Florida compares nationally

Florida ranks 23rd highest among all states for combined state-and-local sales tax rates -- squarely in the middle of the national pack, not a standout either way. For a state with no income tax, that middle-of-the-road sales tax rate is worth noting: Florida doesn't fully make up lost income-tax revenue through an unusually aggressive sales tax the way some other no-income-tax states do.

Key takeaways

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Last reviewed: 2026-08-22. Independent research; not financial, tax, or legal advice -- confirm current figures with a local professional before making a decision.