Collier County Sales Tax Rate
6.0%
Combined sales tax rate · Collier County, FloridaNo discretionary sales surtax. Collier County charges the state rate only.
With no county surtax, the $5,000 cap does not arise here. State sales tax at 6.0% applies to the full amount.
Cap calculator · one item of tangible personal property
Collier County charges no discretionary sales surtax, so the $5,000 cap does not arise. State sales tax at 6.0% applies to the full amount.
The cap is per item of tangible personal property. It does not apply to services, admissions, warranties, transient rentals or parking and storage space — see the exclusions.
Collier County facts
| County seat | Naples |
|---|---|
| Region | Southwest |
| Cities and communities | Naples, Marco Island and Immokalee |
| Discretionary sales surtax | 0.0% — none levied |
| Combined rate | 6.0% |
| $5,000 cap applies | Not applicable — no county surtax |
| Surtax expiration (CY2025 form) | No expiration listed |
| Effective date | 1 January 2026 |
Is this the right county?
The surtax follows the transaction, not your business address. You charge Collier County's rate when the sale is sourced here — for tangible personal property that means delivery into Collier County, for services where the service is performed or delivered, and for motor vehicles and mobile homes the purchaser's registered address rather than where the vehicle was handed over. A seller in Naples shipping to another county charges that county's rate instead.
The full sourcing rules cover transient rentals, aircraft and boats.
Source and verification
- Rate source
- FL DOR Form DR-15DSS, Calendar Year 2026
- Effective
- 1 January 2026
- Last verified
- Verification
- cross-verified against two independent published transcriptions of the CY2026 DR-15DSS; direct confirmation against the DOR PDF outstanding
- Method
- How these figures are verified, including what is still outstanding
Nearby counties in the Southwest region
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