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Florida’s Elimination of Sales Tax On Commercial Real Estate Leases Changes Landscape
On June 30, 2025, Florida Gov. Ron DeSantis signed into law House Bill 7031, eliminating the state’s sales tax on commercial real estate leases beginning Oct. 1, 2025. This long-awaited and sweeping reform ends Florida’s reign as the only state in the nation to impose such a tax and marks a sea change in the state’s commercial leasing landscape.
For decades, Florida’s so-called Business Rent Tax (BRT) applied not only to base rent but also to ancillary charges that are commonly classified as “additional rent” under commercial leases — expenses like property taxes, insurance premiums, and common area maintenance (CAM) costs. On top of that, tenants were also required to pay a county-level discretionary surtax. Together, these costs significantly inflated the effective rental rates for businesses leasing commercial space in Florida.
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