Your Miami-Dade County Tax Collector, Dariel Fernandez, has great news for the business community: Beginning October 1, 2025, commercial lease payments will no longer be subject to sales tax in Florida.
This means that businesses renting office, retail, or warehouse space will no longer have to pay state sales tax or local discretionary surtaxes on their lease payments—resulting in real, ongoing savings.
“This is a meaningful step forward for the business community,” said Tax Collector Dariel Fernandez. “Our office is committed to making government more accessible, efficient, and business-friendly. We are here to support Miami-Dade’s economic growth every step of the way.”
The exemption applies across the state and covers most commercial rentals. Landlords and tenants should begin reviewing lease terms with their advisors to ensure a smooth transition before the October 1 implementation.
This impactful tax cut was enacted by the Florida Legislature as part of a broader effort to reduce costs for businesses and strengthen Florida’s position as a top destination for investment and growth.