What Is the Current Sales Tax on Commercial Rentals in Florida?

Update (October 2026): Florida no longer charges sales tax on commercial rent. HB 7031 repealed the tax and the county surtax for rental periods beginning on or after October 1, 2025. Rent for periods through September 2025 is still taxable, even if it is paid later. The 2.0 percent rate and county surtax rates below are historical. For the current rules, see our post on HB 7031 and Florida DOR TIP 25A01-04.

Gov. Ron DeSantis signed Florida House Bill (HB) 7031, eliminating both the State Business Rent Tax and County Surtax on commercial leases effective Oct. 1, 2025.

Before that date, Florida imposed a sales tax on commercial leases of real property, one of the few states to do so. As of May 9, 2024, the state sales tax rate on such leases stands at 4.5 percent, following a decrease from 5.5 percent due to the implementation of House Bill (HB) 7063 on December 1, 2023.

Effective June 1, 2024, the Florida sales tax rate on commercial leases will further decrease to 2.0 percent for payments received for occupancy periods beginning on or after this date. This reduction does not extend to local taxes, which range from 0.5 to 1.5 percent and vary by county.

Here is a list of the top ten counties and what they charge for their surtax. For the latest local county surtax rates in Florida, including those for Brevard County and the top 10 counties, updated information can be found on the Florida Department of Revenue website.

Another important note is that this tax specifically targets commercial properties, excluding residential properties and transient rentals, such as short-term accommodations of six months or less. Sales taxes on commercial leases contribute to Florida's broader tax structure, supporting state and local services and the upcoming tax rate adjustments will apply to both base rent and additional rent components, including common area maintenance (CAM) charges, property taxes, and insurance.

From June 1, 2024 through September 30, 2025, the state rate on commercial rent was 2.0 percent. For rental periods beginning on or after October 1, 2025, no state sales tax or county surtax applies.

Businesses can obtain a Florida Sales and Use Tax Number by registering online through Florida's Registration and Account Maintenance portal for the quickest processing, or by mail using Florida Form DR-1. Registration requires providing business details such as the name, physical address, contact information, Federal Employer Identification Number (FEIN), bank routing, and account details for electronic tax filings, among other necessary information. For other detailed instructions and to access the required forms, visit the Florida Department of Revenue.

This post is for informational purposes only and does not constitute legal advice or create an attorney-client relationship. Always consult a licensed attorney in your jurisdiction for advice tailored to your circumstances.