Florida Boat Sales Tax:
The $18,000 Cap

Florida taxes every boat sold, delivered, used or stored in the state unless an exemption applies. When you buy from a registered Florida dealer or broker, the tax is collected at closing: 6% of the price plus any county surtax, with a maximum of $18,000 per vessel. At roughly $300,000 the 6% reaches $18,000, so a $459,000 Tiara and a $15,900,000 Westport pay exactly the same.

County Surtax: Only the First $5,000, and Inside the Cap

Most Florida counties levy a discretionary sales surtax. On a boat it applies only to the first $5,000 of the price, so a 1% county surtax adds $50. Above the cap it adds nothing: the Department of Revenue states that the $18,000 maximum includes both the state tax and the surtax. A boat and its trailer bought together on one invoice count as a single item for the surtax.

The Nonresident Exemption

A buyer who is not a Florida resident when taking delivery can close in Florida exempt, provided the boat is sold by or through a registered Florida dealer or broker and the buyer signs an affidavit. The exemption covers the boat and its accessories, not a trailer, and it is not available to Florida residents or to companies controlled by Florida residents.

The clock depends on size. A boat under 5 net tons must leave Florida within 10 days, or go straight to a registered repair facility and leave within 20 days after the work is finished. A boat of 5 net tons or more can carry Department of Revenue decals, fitted by the selling dealer or broker, that allow up to 90 days in Florida waters, extendable to 180 days with an extension decal bought within 60 days of purchase ($425). Within 30 days of leaving, the buyer sends proof the boat left; within 90 days, proof she is registered or documented outside Florida.

The rule that catches people afterwards: if the boat returns within six months of leaving, is not at a registered repair facility, and stays more than 20 days, Florida use tax, surtax, interest and a penalty equal to the tax become due. A fraudulent affidavit carries a 200% penalty and criminal exposure. This is a legal question, not a brokerage one. Greg works with Fort Lauderdale maritime attorneys who structure these closings routinely and connects buyers with them before an offer is made.

How Florida Sales and Use Tax Works for Visiting Boats

Thousands of boats from New England and the Mid-Atlantic run south every fall. Two Department of Revenue rules decide whether Florida tax comes into it. First, use tax is due on a boat bought in another state and brought into Florida within six months of the purchase date, less a credit for any like tax already paid there. Second, a boat on which Florida tax has not been paid is not subject to use tax while she stays at a registered Florida marina for no more than 20 days in a calendar year. Time spent at a registered repair facility for repairs or modifications pauses those 20 days; storage at a yard does not.

There is also registration: a boat registered or documented in another state that stays in Florida must be registered in Florida within 90 days of arriving. Before you commit to a full winter, ask a Florida tax professional how these rules apply to your boat and your dates. If you are thinking of selling while she is in Florida, a boat brought in only to be sold by a registered dealer or broker is exempt from use tax, as long as there is no personal use while she is here. See how Greg sells boats in Fort Lauderdale, or check what your boat is worth on the Florida market first.

Credit for Tax Paid Elsewhere

Florida allows a credit for a like tax lawfully paid to another state, a US territory or the District of Columbia. If you paid 4% where you bought the boat and bring her into Florida within the six months, you pay the 2% difference plus any county surtax, and the $18,000 maximum still applies. Keep the closing statement and tax receipts aboard: documentation is what makes the credit work.

Repairs and Refits

Boat repairs in Florida are taxable, but the tax on a single repair is capped at $60,000, and each separate repair carries its own cap. On a major refit that cap is part of why the work so often happens in Fort Lauderdale. See yacht refit in Fort Lauderdale for what refits cost.

Worked Examples

A Florida resident buys an $825,000 sportfish through a Fort Lauderdale broker. 6% would be $49,500, plus the surtax on the first $5,000. The cap applies: the buyer pays $18,000, surtax included, at closing.

A Connecticut resident buys a $1.5 million, 60-net-ton yacht in Fort Lauderdale. Through a registered broker, with a signed affidavit, Florida tax is $0. The broker fits 90-day decals; the buyer adds the 180-day extension within 60 days ($425) to finish a Bahamas season, leaves Florida in time, files proof of departure within 30 days and proof of out-of-state registration within 90. Bringing her back within six months for more than 20 days outside a repair yard would trigger Florida use tax and a penalty.

A boat bought in a 4% state is brought to Florida four months later. Florida use tax applies with a credit for the 4% already paid: the owner pays the 2% difference plus any county surtax, never more than $18,000 in total.

A boat goes into a Fort Lauderdale yard for a $1.2 million refit. Sales tax on that repair is capped at $60,000.

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. Add the running costs in what it costs to own a yacht, and remember that the brokerage commission is paid by the seller. Greg, a licensed captain with 20+ years at sea and $90M+ in closed transactions, manages the survey, sea trial, documentation and closing personally. Browse yachts for sale in Fort Lauderdale.

Common Questions

How much is sales tax on a boat in Florida? 6% of the purchase price plus any county discretionary surtax, with a maximum of $18,000 per vessel. The $18,000 cap includes the county surtax. Any boat priced at roughly $300,000 or more pays the same $18,000.

What is the maximum sales tax on a yacht in Florida? $18,000, whatever the price, and that figure already includes state sales or use tax and the county surtax. A $15.9 million superyacht pays the same $18,000 as a boat at about $300,000, an effective rate of about 0.11%. The cap has applied since July 1, 2010.

Does the $18,000 cap include the county surtax? Yes. The Florida Department of Revenue states that the $18,000 maximum includes both sales and use tax and discretionary sales surtax. Below the cap, the county surtax applies only to the first $5,000 of the price, so a 1% county surtax adds $50.

Do out-of-state buyers pay Florida sales tax on a boat? Not if they qualify for the nonresident exemption. The boat must be sold by or through a registered Florida dealer or broker to a buyer who is not a Florida resident when taking delivery, and the buyer signs an affidavit. A boat under 5 net tons must leave Florida within 10 days (or go straight to a registered repair facility, then leave within 20 days after the work). A boat of 5 net tons or more can stay up to 90 days with Department of Revenue decals from the selling dealer or broker, extendable to 180 days with an extension decal bought within 60 days of purchase ($425). The exemption does not apply to Florida residents or to entities controlled by Florida residents.

How long can a nonresident keep a newly bought boat in Florida? 10 days for a boat under 5 net tons. For 5 net tons and up, 90 days with decals from the selling dealer or broker, or 180 days with the extension decal. If the boat comes back to Florida within six months of leaving, is not in a registered repair facility, and stays more than 20 days, Florida use tax, surtax, interest and a penalty equal to the tax become due.

Do I pay Florida tax if I bring my boat to Florida for the winter? Two Department of Revenue rules decide it. Florida use tax is due on a boat bought in another state and brought into Florida within six months of the purchase date. Separately, a boat on which Florida tax has not been paid is not subject to use tax while it stays at a registered Florida marina for no more than 20 days in a calendar year, and time at a registered repair facility for repairs does not count against those 20 days. A boat registered in another state that stays must also be registered in Florida within 90 days of arriving. Check how these apply to your boat with a Florida tax professional before you plan a full season.

What if I already paid sales tax on the boat in another state? Florida allows a credit for a like tax lawfully paid to another state, a US territory or the District of Columbia. If you paid 4% in another state and bring the boat into Florida, you pay the 2% difference plus any county surtax, still capped at $18,000. Keep the closing statement and tax receipts aboard.

Is there a cap on sales tax for boat repairs in Florida? Yes. The maximum tax on a boat repair in Florida is $60,000, applied to each separate repair. Subsequent, separate repairs each carry their own $60,000 cap.

Do foreign-flagged yachts pay Florida use tax? Foreign-flagged vessels holding a valid US Customs cruising license under 19 CFR 4.94 are not subject to Florida use tax, according to the Department of Revenue.

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

Sources

Florida Department of Revenue: Sales and Use Tax on Boats, Information for Owners and Purchasers (GT-800005, R. 07/24); Sales and Use Tax on Boats, Information for Dealers and Brokers (GT-800006); TIP 10A01-07, the $18,000 maximum tax; TIP 24A01-10, the nonresident affidavit. All checked October 13, 2026.

This page is general information current as of October 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.