Florida is the only state in the United States to impose a sales tax on commercial rent. However, the state has recognized this disincentive to foreign businesses and sought to reduce its commercial rent tax rate.
Since June 1, 2024, the state sales tax rate imposed on the total rent charged for renting, leasing, letting, or granting a license to use real property (aka commercial rentals) has been reduced down to 2 percent.
However, in addition to the state sales and use tax rate, individual Florida counties may impose a sales surtax called discretionary sales surtax or local option county sales tax. Sales tax dealers must collect both discretionary sales surtax and the state sales tax and remit these amounts to the Florida Department of Revenue. PLEASE NOTE - THE SURTAX RATE FOR HILLSBOROUGH COUNTY WILL BE TEMPORARILY LOWER EFFECTIVE JANUARY 1, 2025 (See link to separate article on this topic below)
The discretionary sales surtax ranges by county from 0.5% to 2.0%. Some counties do not impose a surtax at all.
Below is a chart of the current, combined rate on commercial rent effective January 1, 2025:
County | Surtax Rate | State Rate | Combined Rate |
ALACHUA | 1.50% | 2.0% | 3.50% |
BAKER | 1.00% | 2.0% | 3.00% |
BAY | 1.00% | 2.0% | 3.00% |
BRADFORD | 1.00% | 2.0% | 3.00% |
BREVARD | 1.00% | 2.0% | 3.00% |
BROWARD | 1.00% | 2.0% | 3.00% |
CALHOUN | 1.50% | 2.0% | 3.50% |
CHARLOTTE | 1.00% | 2.0% | 3.00% |
CITRUS | 0.00% | 2.0% | 2.00% |
CLAY | 1.50% | 2.0% | 3.50% |
COLLIER | 0.00% | 2.0% | 2.00% |
COLUMBIA | 1.50% | 2.0% | 3.50% |
DESOTO | 1.50% | 2.0% | 3.50% |
DIXIE | 1.00% | 2.0% | 3.00% |
DUVAL | 1.50% | 2.0% | 3.50% |
ESCAMBIA | 1.50% | 2.0% | 3.50% |
FLAGLER | 1.00% | 2.0% | 3.00% |
FRANKLIN | 1.50% | 2.0% | 3.50% |
GADSDEN | 1.50% | 2.0% | 3.50% |
GILCHRIST | 1.00% | 2.0% | 3.00% |
GLADES | 1.00% | 2.0% | 3.00% |
GULF | 1.00% | 2.0% | 3.00% |
HAMILTON | 2.00% | 2.0% | 4.00% |
HARDEE | 1.00% | 2.0% | 3.00% |
HENDRY | 1.50% | 2.0% | 3.50% |
HERNANDO | 0.50% | 2.0% | 2.50% |
HIGHLANDS | 1.50% | 2.0% | 3.50% |
HILLSBOROUGH | 1.50% | 2.0% | 3.50% |
HOLMES | 1.50% | 2.0% | 3.50% |
INDIAN RIVER | 1.00% | 2.0% | 3.00% |
JACKSON | 1.50% | 2.0% | 3.50% |
JEFFERSON | 1.00% | 2.0% | 3.00% |
LAFAYETTE | 1.00% | 2.0% | 3.00% |
LAKE | 1.00% | 2.0% | 3.00% |
LEE | 0.50% | 2.0% | 2.50% |
LEON | 1.50% | 2.0% | 3.50% |
LEVY | 1.00% | 2.0% | 3.00% |
LIBERTY | 1.50% | 2.0% | 3.50% |
MADISON | 1.50% | 2.0% | 3.50% |
MANATEE | 1.00% | 2.0% | 3.00% |
MARION | 1.50% | 2.0% | 3.50% |
MARTIN | 1.00% | 2.0% | 3.00% |
MIAMI-DADE | 1.00% | 2.0% | 3.00% |
MONROE | 1.50% | 2.0% | 3.50% |
NASSAU | 1.00% | 2.0% | 3.00% |
OKALOOSA | 1.00% | 2.0% | 3.00% |
OKEECHOBEE | 1.00% | 2.0% | 3.00% |
ORANGE | 0.50% | 2.0% | 2.50% |
OSCEOLA | 1.50% | 2.0% | 3.50% |
PALM BEACH | 1.00% | 2.0% | 3.00% |
PASCO | 1.00% | 2.0% | 3.00% |
PINELLAS | 1.00% | 2.0% | 3.00% |
POLK | 1.00% | 2.0% | 3.00% |
PUTNAM | 1.00% | 2.0% | 3.00% |
SANTA ROSA | 1.00% | 2.0% | 3.00% |
SARASOTA | 1.00% | 2.0% | 3.00% |
SEMINOLE | 1.00% | 2.0% | 3.00% |
ST JOHNS | 0.50% | 2.0% | 2.50% |
ST LUCIE | 1.00% | 2.0% | 3.00% |
SUMTER | 1.00% | 2.0% | 3.00% |
SUWANNEE | 1.00% | 2.0% | 3.00% |
TAYLOR | 1.00% | 2.0% | 3.00% |
UNION | 1.00% | 2.0% | 3.00% |
VOLUSIA | 0.50% | 2.0% | 2.50% |
WAKULLA | 1.50% | 2.0% | 3.50% |
WALTON | 1.00% | 2.0% | 3.00% |
WASHINGTON | 1.50% | 2.0% | 3.50% |
About the Author: Jackie Mustian is an associate attorney who joined the Law Offices of Moffa, Sutton, & Donnini, P.A. in 2023. She focuses her practice on both Florida and multi-state taxes, with an emphasis on sales and use tax, but conducts research regarding other state tax policies nation-wide. Jackie assists in Florida sales tax controversy from protests through litigation. You can read more about Jackie in her BIO.
References:
Section 212.031, Florida Statutes
DR-15DSS, Florida Department of Revenue, November, 2024
ADDITIONAL RESOURCES
2025 HILLSBOROUGH COUNTY SURTAX 1% SUSPENDED JANUARY 1ST, published December 28, 2025, by James Sutton, CPA, Esq.
Fl Dept of Revenue – Reemployment Tax Rate Notice, published December 15, 2024, by Matthew Parker, Esq.
HOW TO FIGHT A FLORIDA SALES TAX AUDIT, published September 8, 2024, by James Sutton, CPA, Esq., Jackie Mustian, Esq.
DON’T HIRE AN IRS ATTORNEY FOR SALES TAX PROBLEMS!, published July 17, 2024, by James Sutton, CPA, Esq.
FL DEPARTMENT OF REVENUE BANK FREEZES – A SUMMARY FROM START TO RELEASE, published February 15, 2024, by Matthew Parker, Esq.
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