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Florida Department of Revenue, Sales and Use Tax on Commercial Real Property, Page 1
What is Taxable?
Florida state sales tax at the rate of 5.5%, plus any applicable discretionary sales surtax, is due on the total
rent charged for renting, leasing, or granting a license to use commercial real property in Florida, unless the
rent is specifically exempt. Some examples of taxable commercial real property rentals include commercial
office or retail space, warehouses, convention and meeting rooms, and self-storage units or mini-
The rate of discretionary sales surtax is the tax rate imposed by the county where the real property is
located. There is no limitation on the amount of surtax for the rental, lease, let, or license to use commercial
The total rent charged includes all consideration due and payable by the tenant to the landlord for the
privilege or right to use or occupy the real property. Payments for services required to be paid by the tenant
as provided in the lease or license agreement, such as charges for common area maintenance, customer
parking provided at no charge to the customer, or janitorial services, are included in the total rent charged
and subject to sales tax and surtax. If the tenant makes payments on behalf of the landlord, such as
mortgage payments, ad valorem taxes (whether paid to the landlord or directly to the county tax collector’s
office), or insurance, the payments are included in the total rent charged and subject to sales tax and surtax.
Rentals, leases, and licenses to use or occupy commercial real property by related persons, as defined in
section (s.) 212.02(12), Florida Statutes (F.S.), are subject to sales tax and surtax. For example, the lease
of commercial real property by a parent corporation to one of its subsidiaries, or by a shareholder to a
corporation, or by an individual property owner to a related single member LLC, is subject to sales tax and
What is Exempt?
Florida law (s. 212.031, F.S.)