Florida’s Fuel Tax Rate Changes 2025

The Florida Department of Revenue has announced adjustments to the state’s motor fuel and diesel fuel tax rates effective January 1, 2025. These annual updates are mandated by Florida law and are tied to the National Consumer Price Index. Here’s what taxpayers, businesses, and terminal suppliers need to know:

Motor Fuel Tax Rates

The statewide tax rate for motor fuel will increase from 21 cents per gallon to 21.5 cents per gallon, and the State Comprehensive Enhanced Transportation System (SCETS) tax rate will rise from 9.4 cents per gallon to 9.7 cents per gallon. The inspection fee remains unchanged at 0.125 cents per gallon.

For a detailed breakdown of local option and ninth-cent rates by county, refer to the Department’s TIP_24B05-05 or  floridarevenue.com.

Diesel Fuel Tax Rates

The diesel fuel tax rate will also see increases:

• State tax: From 21 cents per gallon to 21.5 cents per gallon
• County tax (ninth-cent, SCETS, and local option): From 15.9 cents per gallon to 16.7 cents per gallon statewide

The total combined state and county diesel fuel tax rate will rise from 37.4 cents per gallon to 38.2 cents per gallon statewide.

Aviation Fuel Tax Rates

The aviation fuel tax remains unchanged at 4.27 cents per gallon.

Minimum Local Option Tax on Motor Fuel at Terminals

Terminal suppliers must collect additional taxes on motor fuel, including:

• Local option tax: 15.7 cents per gallon
• Pollutants tax: 2.071 cents per gallon
• Inspection fee: 0.125 cents per gallon

In total, terminal suppliers will collect 39.396 cents per gallon on sales to licensed wholesalers. For sales to retail dealers or end users, terminal suppliers and wholesalers must remit local option tax rates exceeding the minimum.

Filing Requirements and Deadlines

• Electronic Filing: Taxpayers required to file electronically must comply with Rules 12B-5 and 12-24 of the Florida Administrative Code. Noncompliance may result in a $5,000 penalty.
• Deadlines: Returns are due by the 1st of the month and late after the 20th. If the 20th falls on a weekend or holiday, filings are accepted the next business day.
• Electronic Payments: To avoid penalties, initiate electronic payments by 5:00 PM ET on the business day prior to the 20th.