Do out-of-state buyers pay Florida sales tax on a boat?

Not necessarily. A nonresident buyer can take delivery in Florida exempt from Florida sales tax if the vessel is removed from Florida waters within the statutory window after closing, with an optional decal program available to extend the time before removal. Conditions apply, including restrictions on returning the vessel to Florida afterward. This is a legal question - Greg Gaus works with maritime attorneys in Fort Lauderdale who structure these closings routinely and can connect you before you make an offer.

Does county surtax apply to boat purchases in Florida?

In counties that levy a discretionary sales surtax, the surtax applies only to the first $5,000 of the purchase price, so it adds at most a small fixed amount on top of the capped state tax. On a large yacht it is negligible relative to the purchase price.

Is the $18,000 cap a reason to buy a yacht in Florida?

For most buyers, yes. Before the 2010 cap, many large-yacht closings were structured offshore to avoid a six or seven figure tax bill. The cap made Florida closings simple and predictable, which is part of why Fort Lauderdale is the busiest brokerage market in the US - the inventory, the surveyors, the yards, and the maritime attorneys are all here.

Florida Boat Sales Tax: The $18,000 Cap Explained (2026)

Q: How much is sales tax on a boat in Florida?

Florida charges 6% sales tax on boat and yacht purchases, but state law caps the total tax at $18,000 per vessel regardless of the purchase price. The cap has been in effect since July 1, 2010. Any boat priced at $300,000 or more pays the same maximum of $18,000.

Q: What is the maximum sales tax on a yacht in Florida?

The maximum is $18,000 per vessel, no matter the price. A $15.9 million superyacht pays the same $18,000 as a $300,000 boat - an effective rate of about 0.11% at that price. This cap is one of the most favorable boat tax regimes in the United States and a major reason so many large yachts close in Florida.

Q: What if I already paid sales tax on the boat in another state?

Florida generally allows a credit for sales or use tax lawfully paid to another US state on the same vessel, which can reduce or eliminate Florida use tax if you later bring the boat into Florida. Documentation of the tax paid is essential - keep the closing statement and tax receipts.

The Short Answer

What You Actually Pay

Florida sales tax on a vessel is 6% of the purchase price, capped at $18,000. Every boat priced at $300,000 or more pays the same maximum.

Purchase Price	6% Without the Cap	Actual Florida Tax	Effective Rate
$300,000	$18,000	$18,000	6.0%
$825,000	$49,500	$18,000	2.2%
$1,500,000	$90,000	$18,000	1.2%
$5,000,000	$300,000	$18,000	0.36%
$15,900,000	$954,000	$18,000	0.11%

The cap took effect on July 1, 2010. Before that, large-yacht closings were routinely structured offshore to avoid six and seven figure tax bills. Today the same closings happen in Fort Lauderdale, simply and predictably - one of the reasons South Florida is the busiest brokerage market in the country.

How Florida Boat Sales Tax Works

When you buy a boat or yacht in Florida, the state charges 6% sales tax on the purchase price, capped at $18,000 per vessel. The math is simple: 6% of $300,000 is $18,000, so any vessel priced at $300,000 or above pays exactly $18,000 - whether it is a $459,000 Tiara or a $15,900,000 Westport.

County Surtax: Only the First $5,000

Some Florida counties levy a discretionary sales surtax on top of the state rate. For boats, that surtax applies only to the first $5,000 of the purchase price. In practice it adds a small fixed amount - typically well under $100 - which is negligible on any brokerage-size vessel.

The Out-of-State Buyer Exemption

Nonresident buyers have another option: take delivery in Florida exempt from Florida sales tax by removing the vessel from Florida waters within the statutory window after closing. A decal program can extend the time the boat may stay in Florida before removal, and conditions apply to when the vessel may return. Done correctly, an out-of-state buyer can close in Fort Lauderdale - where the inventory, surveyors, and yards are - and pay their home state's tax regime instead.

This is a legal question, not a brokerage question. Greg works with maritime attorneys in Fort Lauderdale who structure these closings routinely, and connects buyers with them before an offer is made, so the tax strategy is settled before the contract is signed.

Credit for Tax Paid Elsewhere

If you already paid sales or use tax on the vessel to another US state, Florida generally allows a credit for it - which can reduce or eliminate Florida use tax if you later base the boat here. Keep the closing statement and tax receipts; documentation is what makes the credit work.

Why This Matters When You Buy

Tax is one of the few closing costs a buyer can plan precisely. On a capped Florida closing, you know the number before you sign: $18,000, plus registration fees. Combined with the fact that a buyer's broker costs you nothing - the seller pays the commission - the real cost of buying well in Florida is lower than most buyers expect. Greg, a licensed captain with 20+ years at sea and $88M+ in closed transactions, manages the survey, sea trial, documentation, and closing personally.

Common Questions

How much is sales tax on a boat in Florida? 6% of the purchase price, capped at $18,000 per vessel. Any boat priced at $300,000 or more pays the maximum $18,000.

What is the maximum sales tax on a yacht in Florida? $18,000, no matter the price. A $15.9M superyacht pays the same as a $300K boat - about a 0.11% effective rate.

Do out-of-state buyers pay Florida sales tax? Not necessarily - a nonresident buyer who removes the vessel from Florida within the statutory window can close exempt. Conditions apply; Greg connects buyers with a maritime attorney before the offer.

Does the county surtax apply? Only to the first $5,000 of the price - a negligible fixed amount on a brokerage-size vessel.

Which yachts can I buy in Florida right now? Current Double G listings include the Westport 130 "Blue Time" at $15,900,000, the Viking 45 Open at $750,000, and the Formula 430 SSC at $780,000 - see all yachts for sale.

This page is general information current as of July 2026, not tax or legal advice. Rates, caps, and exemption windows are set by Florida law and can change. Confirm specifics with a Florida maritime attorney or tax professional before closing - Greg can introduce you to one.

Florida Boat Sales Tax:The $18,000 Cap