Effective October 1, 2025, Florida will no longer assess state sales tax or the local surtax on rent from commercial leases. This eliminates Florida state sales tax and county surtaxes on base rent, operating expenses and all other charges payable to landlords under commercial leases in the form of rent on leasing commercial real property ...

The Florida sales tax rates on commercial leases remains at 5.5% for 2023. A few Florida counties have made modifications to the discretionary sales tax rates for 2023. Alachua County added a new 1% local government infrastructure surtax, which replaces the previously effective .5% local government infrastructure surtax. Flagler County extended its current .5% school ...

VIEW UPDATE FOR 2023 The Florida sales tax rates on commercial leases remains at 5.5% for 2022. Last April, Senate Bill 50 provided a route to reduce the state sales tax rate on commercial leases (see here) The law requires a reduction in the sales tax rate from 5.5% to 2% after Florida's Unemployment Trust ...

Early this year, the news in Florida's business rent tax, the sales tax applicable to commercial leases in Florida, was that there is no news. After several straight years of reductions in the sales tax rates on commercial leases, the rates for 2021 held steady at 5.5% plus the applicable discretionary surtax. Today, only a ...