FL
Florida Small Business Tax Guide
What the Florida Department of Revenue's sales tax and corporate income tax pages say about rates, registering and filing, each labeled with the date we retrieved it. Educational only, not tax advice.
Disclaimer: This page is educational content only. Tax laws change, and your situation may differ. It is not legal, tax, or financial advice. Consult a qualified professional licensed in Florida before making filing or planning decisions.
Tax landscape for small businesses
The Florida Department of Revenue's "Florida Sales and Use Tax" page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026) says: "Each sale, admission, storage, or rental in Florida is taxable, unless the transaction is exempt." It also says: "Florida's general state sales tax rate is 6% with the following exceptions:" and lists "Retail sales of new mobile homes" ("3%"), "Amusement machine receipts" ("4%") and "Electricity" ("6.95%").
Worked example, with sample figures: a Florida shop bills a customer $1,350.00 for taxable goods. At the general state rate of 6% (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026), the state sales tax comes to $1,350.00 × 6% = $81.00. If the goods are delivered into a county with a discretionary sales surtax, the county rate is added on top; the page says the surtax "applies to a taxable item or service delivered into a county imposing a surtax." Use your own figures; these are only an illustration.
Personal income tax, the surtax rate in any particular county and transient rental taxes aren't covered here. A tax professional you work with, or the Florida Department of Revenue, can help with those and with your own returns.
Tax overview
Each row lists a tax area and its notes. Confirm current figures with your state's tax agency or the IRS.
| Tax type | Rate or basis | Notes |
|---|---|---|
| State sales and use tax (general rate) | "6%" | Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "Florida's general state sales tax rate is 6% with the following exceptions:" "Retail sales of new mobile homes" ("3%"), "Amusement machine receipts" ("4%") and "Electricity" ("6.95%"). |
| Discretionary sales surtax (county) | Varies by county (see notes) | Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "Many Florida counties have a discretionary sales surtax (county tax) that applies to most transactions subject to the sales or use tax." It adds: "For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax." |
| Corporate income tax | "5.5%" | Corporate income tax page (Florida, Department of Revenue corporate income tax page, as retrieved on October 31, 2026) says to "compute tax by multiplying Florida net income by the appropriate tax rate". Its chart lists "5.5%" for taxable years beginning "On or After 1/1/2022". |
| Collection allowance (not a tax rate) | "2.5% (.025)" | Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "When you electronically file and pay on time, you may take a collection allowance." and "The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30 for each reporting location." |
Filing requirements
This list isn't a complete checklist for your business.
Who must register
Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "Before starting a business in Florida, you must first find out if your business activity or products will be subject to sales and use tax. If they are, you must register to collect sales tax or pay use tax." It adds: "Businesses must register each location to collect, report and pay sales tax."
After you register
Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "Once registered, you will be sent a Certificate of Registration (Form DR-11), a Florida Annual Resale Certificate for Sales Tax (Form DR-13), and tax return forms." and "The Certificate of Registration must be displayed in a clearly visible place at your business location."
Due dates
Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "Sales and use tax returns and payments are due on the 1st and late after the 20th day of the month following each reporting period."
File every period
Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "File on time for each reporting period even if no tax is due."
Remote sellers
Sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026): "Effective July 1, 2021, Florida law requires businesses making remote sales into the state to collect and electronically remit sales and use tax, including any applicable discretionary sales surtax, on those transactions if the business has made taxable remote sales in excess of $100,000 over the previous calendar year."
Deductions and write-offs
Confirm with your state how it treats each item.
- Collection allowance: the sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026) says: "The collection allowance is 2.5% (.025) of the first $1,200 of tax due, not to exceed $30 for each reporting location."
- Surtax cap on some sales: the sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026) says: "For certain transactions, only the first $5,000 of a taxable sale or purchase is subject to the discretionary sales surtax."
Practical tips
- Show the tax on your invoice. The sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026) says: "Any person making taxable sales in Florida must separately state Florida sales tax on each customer’s invoice, sales slip, receipt, billing, or other evidence of sale." It adds: "The sales tax and discretionary sales surtax may be shown as one total, or the sales tax and surtax may be shown separately."
- Round the way the Department describes. The sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026) says "the computation of the tax must be carried to the third decimal place; if the third decimal place is greater than 4, the tax must be rounded up to the next cent."
- Know the late-filing penalty. The sales and use tax page (Florida, Department of Revenue "Florida Sales and Use Tax" page, as retrieved on October 31, 2026) says: "If you file your return or pay tax late, a late filing penalty of 10% of the amount of tax owed, but not less than $50, may be charged." It adds: "A floating rate of interest applies to underpayments and late payments of tax."
Frequently asked questions
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At a glance
| Topic | Florida Department of Revenue page | Date shown |
|---|---|---|
| General rate and exceptions, surtax, registration, invoices, due dates, penalties, collection allowance | Sales and use tax page (floridarevenue.com) | Page not dated; as retrieved on October 31, 2026 |
| Corporate income tax rate by taxable year | Corporate income tax page (floridarevenue.com) | Page not dated; as retrieved on October 31, 2026 |
When this isn't for you
This page covers Florida sales and use tax, registration, filing and the corporate income tax rate as the Department of Revenue's pages state them. Personal income tax, county-by-county surtax rates, transient rental taxes and reemployment tax are outside it. Your own returns, and anything not listed here, are questions for a tax professional or the Florida Department of Revenue.