Sales tax in Martin County, Florida
The sales tax rate in Martin County, Florida is 6.5%. That is a 6% state rate plus a 0.5% county rate, and it is the same at every address in the county.
What is the sales tax rate in Martin County?
| Florida state rate | 6% |
|---|---|
| Martin County rate | 0.5% |
| Combined rate | 6.5% |
Why the rate here is not the whole story
Florida's state rate is 6 percent and Martin County levies a discretionary sales surtax of 0.5 percent, which applies countywide because Florida cities and special districts cannot levy a general sales tax of their own. The surtax is charged only on the first $5,000 of a single item of tangible personal property, so the county portion stops accruing above that amount while the 6 percent state tax applies to the full price. The rate dropped for 2026 because the county's 0.5 percent school capital outlay surtax expired on December 31, 2025, leaving only the 0.5 percent local government infrastructure surtax that runs to the end of 2034.
How do I find the exact rate for an address in Martin County?
The rate is the same across Martin County, but if you are collecting tax it is worth confirming against the source. Use Florida's own lookup. A vendor's calculator is not the state speaking.
Who has to collect sales tax in Martin County?
A seller with a physical presence in Florida collects at the rate for the address where the sale takes place. A remote seller collects once it passes Florida's economic nexus threshold, which is a separate question from the rate and is covered on our sales tax nexus checker. Marketplace facilitators generally collect on behalf of their sellers.
How does Martin County compare?
See Florida sales tax for the statewide picture, including the average local rate and what is exempt. Property tax is a separate tax with separate rules: property tax in Martin County.
Sources
- Martin County rates: Florida Department of Revenue, Form DR-15DSS, Discretionary Sales Surtax Information for Calendar Year 2026 (R. 11/25), https://floridarevenue.com/Forms_library/current/dr15dss_26.pdf
- Collected and verified September 9, 2026. Confidence: P on the rate components, P on the range (P read on a primary agency page, S strong but indirect, U unverified).