Florida boat sales tax and title

How the tax is calculated

1. State sales tax of 6% applies to the purchase price.^[1]
2. A county discretionary sales surtax may apply too, but only to the first $5,000 of the price, at the rate of the county where the buyer lives as shown on the title or registration documents.^[1]
3. The total of state tax and surtax on a boat can't exceed $18,000. The cap has applied since July 1, 2010.^[2]

Tax rules have exceptions (for example, for boats bought for use outside Florida). This page is general information, not tax advice; check with the Department of Revenue or a tax professional for your situation.

Title and registration within 30 days

• You have 30 days from purchase to title and register the boat; keep proof of the purchase date aboard until then.^[3]
• File at your county tax collector or license plate agent office.^[3]
• For a used boat titled in Florida, the seller must properly complete the title for transfer.^[3]
• If sales tax wasn't paid at the sale, it's paid with the title and registration fees.^[3]
• Some vessels are exempt from titling, including federally documented vessels and non-motorized vessels under 16 feet.^[3]

Where the survey fits

The survey usually happens before you're committed, under a survey and sea-trial contingency in the purchase agreement. That's the window to agree repairs or a price change. If you renegotiate the price, the tax follows the final price you pay.

Sources

1. Tax Information Publication 24A01-11: Sales tax on boats, Florida Department of Revenue. Regulator. Accessed 2026-10-26.
2. Tax Information Publication 10A01-07: $18,000 maximum tax on boats, Florida Department of Revenue. Regulator. Accessed 2026-10-26.
3. Vessel Titling and Registrations, Florida Department of Highway Safety and Motor Vehicles. Regulator. Accessed 2026-10-26.

Keep reading

• Buying a used boat in Florida
• How to read a marine survey