Florida is the only state in the United States to impose a sales tax on commercial rent. For years now, the state of Florida has considered itself at a competitive disadvantage for companies looking to relocate because of this tax. For several years the state was seeking to reduce the commercial rental sales tax rate from 5.5% to 2.0%. The state finally managed to achieve this significant reduction in 2024. However, please note that rental charges paid on or after June 1, 2024, for rental periods of December 1, 2023, through May 31, 2024, are still subject to the existing 4.5% state sales tax, plus any applicable discretionary sales surtax. Moreover, rental payments made prior to June 1, 2024 that entitle the tenant to occupy the real property on or after June 1, 2024, are subject to 2.0% state sales tax plus any applicable discretionary sales surtax.
THE 2024 FLORIDA SALES TAX RATE ON
COMMERCIAL RENT IS REDUCED
FROM 5.5% TO 2% PLUS THE LOCAL SURTAX
Below is a chart of the current, combined rate on commercial rent effective June 1, 2024:
State of Florida | |||
Department of Revenue | |||
Discretionary Sales Surtax Rates Table | |||
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 | 1.00% | 2.0% | 3.00% |
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 | 1.00% | 2.0% | 3.00% |
MARTIN | 0.50% | 2.0% | 2.50% |
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% |
References: Chapter 2021-2, Laws of Florida; Section 212.031, Florida Statutes
Tax Information Publication, No. 24A01-02, Florida Department of Revenue, April 8, 2024