Discretionary Sales Surtax Information for Calendar Year 2021

For 2021, the following counties have surtax rate changes:

Brevard         1% Total Surtax Rate

  • Current .5% school capital outlay surtax is extended and expires 12/31/2026.
  • Current .5% local government infrastructure surtax remains in effect and expires 12/31/2026.

Charlotte       1% Total Surtax Rate

  • Current 1% local government infrastructure surtax is extended and expires 12/31/2026.

Clay                1.5% Total Surtax Rate

  • New .5% school capital outlay surtax begins 1/1/2021 and expires 12/31/2050.
  • Current 1% local government infrastructure surtax remains in effect and expires 12/31/2039.

Duval             1.5% Total Surtax Rate

  • New .5% school capital outlay surtax begins 1/1/2021 and expires 12/31/2035.
  • Current .5% charter county and regional transportation system surtax remains in effect and expires upon
  • Current .5% local government infrastructure surtax remains in effect and expires 12/31/2030.

Holmes         1.5% Total Surtax Rate

  • New .5% indigent care surtax begins 1/1/2021 and expires 12/31/2026.
  • Current 1% small county surtax remains in effect and expires 12/31/2028.

Liberty           1.5% Total Surtax Rate

  • Current .5% emergency fire rescue services surtax is extended and expires 12/31/2026.
  • Current 1% small county surtax remains in effect and expires upon

Marion           1% Total Surtax Rate

  • Current 1% local government infrastructure surtax is extended and expires 12/31/2024.

Okaloosa      1% Total Surtax Rate

  • New .5% school capital outlay surtax begins 1/1/2021 and expires 12/31/2030.
  • Current .5% local government infrastructure surtax remains in effect and expires 12/31/2028.

Contact Us

 Tax information and tutorials are available on the Department’s website at

floridarevenue.com/taxes/education.

Tax forms and publications are available at floridarevenue.com/forms.

To speak with a Department of Revenue representative, call Taxpayer Services at 850-488-6800, Monday through Friday, excluding holidays.

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