Florida Tax Information Publications for 2025
Summary
The Florida Department of Revenue has published its 2025 Tax Information Publications (TIPs), detailing updates on various tax matters including interest rates, fuel tax adjustments, and corporate income tax. These publications provide specific guidance on tax issues that may affect taxpayers.
What changed
The Florida Department of Revenue has released its 2025 Tax Information Publications (TIPs), which serve as guidance on various tax-related matters. Key updates include new interest rates for tax liabilities and refunds, adjustments to fuel tax rates, and information on the adoption of the 2025 Internal Revenue Code for corporate income tax. Other publications address communications services tax rates and gross receipts tax index prices.
Taxpayers should review the specific TIPs to determine their applicability. While these publications provide important information, they are for reference and may not reflect the most current tax laws. Taxpayers with questions are encouraged to contact the Department's Taxpayer Assistance line. No specific compliance deadlines or penalties are detailed within this general publication of TIPs.
What to do next
- Review relevant 2025 Tax Information Publications to identify any applicable changes to tax obligations.
- Consult with tax advisors if specific guidance impacts tax filings or operations.
Source document (simplified)
Tax Information Publications
Archived Tax Information Publications (TIPs) are provided for reference
and may or may not contain currently applicable tax information. Each TIP
deals with specific tax issues that do not necessarily affect all
taxpayers. Please read the TIP to determine if the information affects
you. If you have questions, call the Department's Taxpayer Assistance at
850-488-6800 Monday through Friday, excluding holidays. Sign up for the Department's email subscription service to receive an email when a new TIP is posted.
Active TIP Year Webpages: 2025 | 2026
Go to Archived TIP Years 1998 - 2024
Current Interest Rates
| TIP #24ADM-04
Date Issued: 11/06/24 | Floating Rate of Interest is 12 Percent for the Period January 1, 2025 Through June 30, 2025 |
| TIP #25ADM-01
Date Issued: 05/07/25 | Floating Rate of Interest is 12 Percent for the Period July 1, 2025 Through December 31, 2025 |
| TIP #25ADM-03
Date Issued: 11/05/25 | Floating Rate of Interest is 11 Percent for the Period January 1, 2026 Through June 30, 2026 |
Administration
| TIP #25ADM-02
Date Issued: 12/01/25 | Home Away From Home Tax Credit |
Communications Services Tax
| TIP #25A19-01
Date Issued: 07/22/25 | Communications Services Tax Rates: Local Rate Increases Prohibited
January 1, 2023, Through December 31, 2030 |
| TIP #25A19-02
Date Issued: 11/25/25 | Changes in Local Communications Services Tax RatesEffective January
1, 2026 |
Corporate Income Tax
| TIP #25C01-01
Date Issued: 12/01/25 | Florida Corporate Income Tax
Adoption of 2025 Internal Revenue Code |
Fuel Tax
| TIP #24B05-05R
Date Issued: 11/20/24
Revised: 01/20/25 | Fuel Tax Rates Adjusted Beginning January 1, 2025 |
| TIP #25B05-01
Date Issued: 05/09/25 | Local Option Tax Ordinances Issued by Counties/Local Governments |
| TIP #25B05-02
Date Issued: 09/16/25 | Renewal Application for Florida Fuel/Pollutant Licenses (Form
DR-156R) |
| TIP #25B05-03
Date Issued: 11/12/25 | Repeal of Aviation Fuel Excise Tax Effective January 1, 2026 |
| TIP #25B05-05
Date Issued: 11/19/25 | Fuel Tax Rates Adjusted Beginning January 1, 2026 |
Gross Receipts Tax
| TIP #25B06-01
Date Issued: 05/12/25 | Gross Receipts Tax Index Prices for the Period July 1, 2025 Through June 30, 2026 |
Insurance Premium Tax
| TIP #25B8-01
Date Issued: 02/12/25 | Florida Insurance Premium Taxes and Fees Return (Form DR-908)
Schedule X, State Fire Marshal Regulatory Assessment
Tax/Surcharge
Inland Marine |
| TIP #25B8-02
Date Issued: 10/14/25 | Firefighters’ and Police Officers’ Pension Trust Funds Excise Taxes
on Insurance Premiums Chapters 175 and 185, Florida Statutes
Updated Electronic Address/Jurisdiction Database for Determination
of Insurance Premium Tax Situs |
Intangible Tax
| TIP #25C02-01
Date Issued: 01/02/25 | 2025 Governmental Leasehold Intangible Tax Valuation Factor Table |
Sales and Use Tax
| TIP #25A01-01R
Date Issued: 01/15/25
Revised: 01/21/25 | Motor Vehicle Sales Tax Rates by State (As of January 15, 2025) |
| TIP #25A01-02
Date Issued: 03/31/25 | Resume Collecting ALL Hillsborough County Discretionary Sales
Surtaxes Beginning June 1, 2025 |
| TIP #25A01-03
Date Issued: 07/01/25 | Exemption for Sales of Gold, Silver, or Platinum Expanded Effective August 1, 2025 |
| TIP #25A01-04
Date Issued: 07/24/25 | Sales Tax on Commercial Rentals Repealed Effective October 1, 2025 |
| TIP #25A01-05
Date Issued: 07/01/25 | New Sales Tax Exemptions Beginning August 1, 2025 |
| TIP #25A01-06
Date Issued: 07/01/25 | Admissions to Certain NASCAR Races Exempt from Sales and Use Tax
Effective July 1, 2025 |
| TIP #25A01-07
Date Issued: 07/01/25 | Admissions to Florida State Parks Exempt from Sales and Use Tax
Effective July 1, 2025 |
| TIP #25A01-08
Date Issued: 07/16/25 | Annual Back-to-School Sales Tax Holiday August 1, 2025 Through August 31, 2025 |
| TIP #25A01-09R
Date Issued: 07/18/25
Revised: 09/18/25 | 2025 Hunting, Fishing, and Camping Sales Tax Holiday September 8, 2025 Through December 31, 2025 |
| TIP #25A01-10
Date Issued: 06/19/25 | Indexed Tax on Asphalt Increases to $1.16 per Ton for the Period July 1, 2025 Through June 30, 2026 |
| TIP #25A01-11
Date Issued: 08/22/25 | Florida Sales and Use Tax on Parking, Docking, Tie-Down, and Storage |
| TIP #25A01-12
Date Issued: 12/01/25 | Hillsborough County Surtax Rate Update |
| TIP #25A01-13
Date Issued: 12/01/25 | Jackson County Surtax Rate Update |
| TIP #25A01-14
Date Issued: 12/01/25 | Martin County Surtax Rate Update |
| TIP #25A01-15
Date Issued: 12/01/25 | Palm Beach County Surtax Rate Update |
| TIP #25A01-16
Date Issued: 11/19/25 | New eFile and Pay System Launches December 1, 2025 |
| TIP #25A01-18
Date Issued: 12/19/25 | Cash Transactions – End of Penny Production |
| TIP #25A01-19
Date Issued: 12/23/25 | New eFile and Pay System Launched December 1, 2025: Update for Quarterly, Semiannual,
And Annual Filers |
Severance Tax
| TIP #24B07-02
Date Issued: 05/06/24 | Gas and Sulfur Production Tax Rates for 2024-2025 |
| TIP #25B07-01
Date Issued: 03/05/25 | Solid Mineral Tax Rates for 2025 |
| TIP #25B07-02
Date Issued: 05/05/25 | Gas and Sulfur Production Tax Rates for 2025-2026 |
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