Effective October 1, 2025, businesses and individuals leasing commercial space (including office, retail, and industrial) in Florida will no longer be required to pay state or local sales tax on rent pursuant to House Bill 7031 recently passed by the Florida Legislature and signed into law by Governor DeSantis. Sales tax will continue to be due on all commercial rent for occupancy through September 30, 2025, even if payment is made later.
This legislation is part of a continuing effort to reduce the tax burden and create a more favorable environment for businesses in Florida.
Sales tax will continue to be charged on short-term residential rentals, parking facilities, boat slips and docking, and self-storage units.
For more information, please contact Danielle DeVito-Hurley, Co-Chair of Gunster's Real Estate Practice Group.
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This publication is for general information only. It is not legal advice, and legal counsel should be contacted before any action is taken that might be influenced by this publication.
About Gunster
Gunster, Florida’s law firm for business, provides full-service legal counsel to leading organizations and individuals from its 13 offices statewide. Established in 1925, the firm has expanded, diversified and evolved, but always with a singular focus: Florida and its clients’ stake in it. A magnet for business-savvy attorneys who embrace collaboration for the greatest advantage of clients, Gunster’s growth has not been at the expense of personalized service but because of it. The firm serves clients from its offices in Boca Raton, Coral Gables, Fort Lauderdale, Jacksonville, Miami, Naples, Orlando, Palm Beach, Stuart, Tallahassee, Tampa, Vero Beach, and its headquarters in West Palm Beach. With more than 320 attorneys and consultants, and 300 committed support staff, Gunster is ranked among the top 200 largest law firms by the National Law Journal and has been recognized as one of the Top 100 Diverse Law Firms by Law360. More information about its practices, industries, offices and news is available at www.gunster.com.
