Florida Gas Taxes by County: Local Option Taxes and Rankings

A gallon of gasoline in Florida carries between 56.3 and 62.3 cents in combined federal, state, and local tax in 2026, and where you fall in that range depends on the county where you pump.¹ Florida gas taxes vary by county because federal and state rates are identical statewide, while each of the 67 county commissions decides on its own whether to add local option fuel taxes on top. That local layer is the only piece that moves.

The Fixed Layer Every Florida Driver Pays

Before any county gets involved, every gallon sold in Florida carries the same federal and state taxes.

The federal excise tax is 18.4 cents per gallon on gasoline and 24.4 cents on diesel, unchanged since 1993 and not adjusted for inflation.²³

On top of that, Florida stacks four state-level charges that apply the same way in every county:

A flat 4-cent state excise tax, set by statute.
The State Comprehensive Enhanced Transportation System (SCETS) tax, 9.9 cents per gallon for 2026, up from 9.7 the year before. It adjusts each January 1 based on the Consumer Price Index measured through the previous September 30.⁴
A fuel sales tax, also CPI-adjusted annually from a 1989 statutory base of 6.9 cents per gallon, collected at the wholesale level.
An inspection fee of 0.125 cents per gallon that funds fuel-quality testing.

The CPI mechanism means Florida’s state fuel tax edges up most years without the legislature voting on an increase. Updated rates are published each fall for the coming year.⁵

The Three Local Option Taxes That Cause the County Gap

Florida law hands county commissions three separate levers to raise fuel tax revenue for local roads and transit. Together they can add up to 12 cents per gallon on gasoline.⁶ Whether a county pulls all three, some, or none is what produces the six-cent price spread you see between neighboring counties.

Ninth-Cent Fuel Tax

Any county may impose a 1-cent-per-gallon tax on gasoline by a supermajority commission vote or through a voter referendum.⁷ For diesel, the same 1 cent is mandatory in every county with no local discretion.⁸ Revenue is restricted to transportation uses like road maintenance, transit, and bridge work.

The 1-to-6-Cent Local Option Tax

Counties can levy between 1 and 6 whole cents per gallon on both gasoline and diesel. Proceeds are again restricted to transportation, including road construction, street lighting, traffic signals, drainage, and debt service on transportation capital projects.⁹

The 1-to-5-Cent Local Option Tax

A third layer allows up to 5 additional cents per gallon, but only on gasoline. Diesel is excluded.⁶ Counties with fewer than 50,000 residents as of April 1992 have somewhat broader spending flexibility with certain proceeds, and can direct money to non-transportation infrastructure after holding a public hearing and certifying that all transportation needs in their comprehensive plan have been met.⁹

Which Florida Counties Have the Lowest and Highest Gas Taxes in 2026

For 2026, nearly every county falls into one of two tiers on gasoline: 56.3 cents per gallon at the low end and 62.3 cents at the high end.¹

Counties at the 56.3-cent floor include Orange (Orlando), Hillsborough (Tampa), Pinellas (St. Petersburg), Brevard (Melbourne), Lake, Indian River, and St. Johns. These counties impose fewer or lower local option taxes on gasoline.

Counties at the 62.3-cent ceiling include Broward (Fort Lauderdale), Palm Beach, Duval (Jacksonville), Collier (Naples), Lee (Fort Myers), Leon (Tallahassee), Sarasota, Seminole, Volusia (Daytona Beach), and Monroe (the Keys). These counties have maximized or nearly maximized their local option levies.

Diesel Is a Flat Rate Statewide

Diesel does not vary by county. Because the ninth-cent tax on diesel is mandatory everywhere and the 1-to-5-cent gasoline-only option does not apply, the total diesel tax comes out to a uniform 63.3 cents per gallon in all 67 counties.¹ If you’re comparing diesel prices between counties, tax is not the reason for any difference at the pump.

How to Look Up Your County’s Exact Rate

Two official sources publish the full county-by-county breakdown, and both update before January 1 each year when the CPI-adjusted components take effect.

The Florida Department of Revenue publishes an annual chart titled “Florida Fuel Tax, Collection Allowance, Refund, and Pollutants Tax Rates.” It includes an exhibit listing each county’s local option choices next to the statewide fixed taxes, with a “Total Tax Imposed” column showing the combined per-gallon amount.⁵ The Office of Economic and Demographic Research publishes a companion table with the same data in a more condensed format.¹ Either one will tell you exactly which local option taxes your county has adopted and what your total per-gallon rate is for the current year.

1
Florida Office of Economic and Demographic Research. 2026 Federal, State, and County Tax Rates on Motor Fuel and Diesel Fuel
2
Internal Revenue Service. Publication 510 (12/2025), Excise Taxes
3
Federal Highway Administration. When Did the Federal Government Begin Collecting the Gas Tax?
4
The Florida Legislature. Florida Statutes 206.41 – Levy of Tax
5
Florida Department of Revenue. 2026 Florida Fuel Tax, Collection Allowance, Refund, and Pollutants Tax Rates
6
Florida Dept. of Revenue. Local Option Taxes
7
The Florida Legislature. Florida Statutes 336.021 – County Transportation System; Levy of Ninth-Cent Fuel Tax on Motor Fuel and Diesel Fuel
8
Florida House of Representatives. 2025 Florida Statutes 206.87 – Levy of Tax
9
The Florida Legislature. Florida Statutes 336.025 – County Transportation System; Levy of Local Option Fuel Tax on Motor Fuel and Diesel Fuel