General Tax Administration Program

The General Tax Administration Program of the Florida Department of Revenue administers over 30 taxes and fees, including sales and use tax, reemployment tax, communications services tax, corporate income tax, and fuel tax. The monies collected pay for state and local government services for Floridians. We continue to improve our customer service and technology to make reporting and paying taxes as convenient and easy as possible.

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A secure, convenient option to file and pay taxes
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Tax and interest rates for the most common taxes and fees
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Voluntarily report unpaid or underpaid tax liabilities
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​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.


​The Federation of Tax Administrators (FTA) nationally recognized the Florida Department of Revenue's SCORE partnership for its effectiveness and proactive approach to assisting taxpayers. The FTA 2018 Award was presented to Executive Director Leon Biegalski at the general session of the FTA Annual Meeting in June. SCORE is a nonprofit association of volunteer business counselors supported by the U.S. Small Business Administration. The Department is proud to partner with SCORE to provide Florida businesses additional tools and resources to be successful.


Upcoming July SCORE Webinar: The Department will host a webinar titled "Use Tax and You: What businesses should know about Florida's most misunderstood tax" on Thursday, July 12, 2018, at 2 p.m. ET in partnership with SCORE. During this live webinar, participants will learn the definition of use tax, how it differs from sales tax, how it applies to businesses, when it is due and why it is often discovered during audits. To register or view past webinars, visit


In response to Chapter 2018-119, Laws of Florida, the Florida Department of Revenue is conducting research on the impact of the federal Tax Cuts and Jobs Act of 2017 on Florida businesses and the Florida Corporate Income Tax. The Department of Revenue is currently soliciting public comments on this topic. If you would like to provide feedback on the effect of the Tax Cuts and Jobs Act of 2017, please visit the Department’s Corporate Income Tax Review web page. Additional information is provided through the web page, including links to relevant materials and specific information about how to contact the Department to submit comments.

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 to verify the communication came from the Department of Revenue. You can also visit or contact a local office to verify.

​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, 2018, is decreased from 6% to 5.8%. 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 17A01-15.


​If you file and pay taxes online, you can submit your electronic return before the filing deadline and schedule the payment. Payment scheduling helps ensure timely filing and payment and helps you avoid Internet connection or access problems that may occur on the due date. Read more.


​Do you owe unpaid or underpaid taxes? If the Department has not already contacted you about these liabilities, you can pay them under our voluntary disclosure program. In many cases, we will waive the penalties. Read more.