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Making a difference by ensuring families receive the child support they need and deserve.
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Know the facts by keeping up to date on property taxes.
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Learn more about General Tax Administration
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Need to get in contact with any of the programs within the Department of Revenue?
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The state sales tax rate on the total rent charged for renting, leasing, letting, or granting a license to use commercial real property for rental periods beginning on or after January 1, 2019, is decreased from 5.8% to 5.7%. The local option discretionary sales surtax imposed by the county where the real property is located continues to apply to the total rent charged. For more information, review Tax Information Publication #18A01-14.


​The 2019 Florida Annual Resale Certificates for sales tax and communications services tax are now available to download or print.


Florida law requires business owners who paid $200,000 or more in state sales tax (excluding local option taxes and surtaxes) during the preceding state fiscal year to pay estimated sales tax. Beginning with the December 2018 tax return, estimated tax must be paid each reporting period with the first payment due January 1, 2019. A letter explaining the requirements was sent to each business owner newly obligated to pay estimated tax. Obligated businesses that do not pay or underpay estimated tax lose the collection allowance and are subject to a 10% penalty plus interest on the underpaid amount.


A tutorial on calculating estimated tax is available on the Department's Taxpayer Education webpage.

Hurricane Michael Updates Banner

For updates and information from the Department of Revenue regarding Hurricane Michael, please visit floridarevenue.com/hurricanemichael.


​Due to impacts from Hurricane Florence, some taxpayers may be unable to file taxes timely. The Florida Department of Revenue will make every attempt allowed by law to work with affected businesses during this difficult time. On a case-by-case basis, the Department will work with tax filers who, despite good-faith efforts, are unable to file tax returns as required by law because of Hurricane Florence. Filing deadlines for taxpayers who are able to file will not change.

For Florida corporate income tax filers, the Department will follow the tax relief granted by the Internal Revenue Service regarding postponement of return due dates. Florida corporate income/franchise tax returns originally due, or due on extension, between September 7, 2018 and January 31, 2019 are now due February 15, 2019.

Taxpayers needing assistance should contact the Department to discuss their individual situation. To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays).

Effective October 1, 2018, anyone who purchases or registers a motor vehicle qualifying for the Hope Scholarship Program in Florida may designate $105 of the state sales tax due at the time of purchase or registration to an eligible nonprofit scholarship-funding organization participating in the Program. If the state sales tax due is less than $105, the designated amount would be the state sales tax due. Additional information about this and other tax credits for contributions to scholarship-funding organizations is available on the Scholarship-Funding Organizations – Tax Credits for Contributions web page.

​Effective July 1, 2018, tenants of commercial rental properties are eligible to apply for an allocation under the new Florida Sales Tax Credit Scholarship Program. This program authorizes the tenant to receive a credit against the state sales tax due on rent or license fee payments for contributions paid to an eligible nonprofit scholarship-funding organization. These credits may be taken against sales tax on rent or license fee payments beginning October 1, 2018. Additional information about this and other tax credits for contributions to scholarship-funding organizations is available on the Scholarship Funding Organizations Tax Credits page.


It is important to safeguard against scams and fraudulent communications. If you are contacted by an individual or group claiming to be the Florida Department of Revenue and you suspect you have been targeted for a scam, contact the Department's Taxpayer Services at 850-488-6800 or the Child Support Customer Contact Center at 850-488-5437 (KIDS) to verify the communication came from the Department of Revenue. You can also visit or contact a local office to verify.


Verifying Department Contact

With the growing number of scams targeting unsuspecting citizens and businesses, the Department of Revenue would like to encourage the public to safeguard against any potential fraudulent activity.  If you are contacted by someone representing themselves as an employee of the Florida Department of Revenue—whether it is by letter or form, a phone call or other communication—who appears unfamiliar with your specific tax or child support account information, please feel free to verify their identity by contacting the Department's Taxpayer Services Process at 850-488-6800 or by contacting the Child Support Customer Contact Center at 850-488-5437 (KIDS). A list of our local office locations can also be found at: http://floridarevenue.com/Pages/contact.aspx 

If you are unable to confirm the authenticity of the contact and suspect that you may have been targeted for a scam, please report this incident to the Department's Office of Inspector General at 850-617-8152.​​​