No income tax. 7.5% combined sales tax. About 15 mills.
Every rate here, with its source and the year it applies to.
Personal income tax
None
Florida has no personal income tax.
Florida DOR
Corporate income tax
5.5%
Florida's state rate.
Florida DOR
Combined sales tax
7.5%
6.0% state plus a 1.5% county surtax.
Florida DOR Form DR-15DSS, CY2026
Property tax
15.14
Mills, unincorporated county. About 16.64 inside Blountstown.
Calhoun County Tax Collector, 2025
| Tax | Rate |
|---|---|
| Florida personal income tax | None |
| Florida corporate income tax | 5.5% |
| Florida state sales tax | 6.0% |
| Calhoun discretionary sales surtax | 1.5% |
| Combined sales tax | 7.5% |
Source: Florida Department of Revenue, Form DR-15DSS, calendar year 2026. The surtax is 1.0% small county plus 0.5% school capital outlay; the school levy expires 12/31/2028.
| Taxing authority | Millage |
|---|---|
| Calhoun County | 9.9000 |
| Calhoun County School District | 5.2230 |
| Northwest Florida Water Management District | 0.0207 |
| City of Blountstown | 1.5000 |
| Total, unincorporated | ≈ 15.14 mills |
| Total, inside Blountstown | ≈ 16.64 mills |
Source: Calhoun County Tax Collector, 2025 rates. Millage is reset every September. Totals are sums of the rates above.
Exemptions your business may qualify for.
These are set by Florida law, so any business that qualifies gets them. Nothing to negotiate.
Tangible personal property
Florida exempts the first $25,000 of assessed tangible personal property value (§196.183, F.S.). File a DR-405 return by April 1 to claim it.
Manufacturing machinery and equipment
Industrial machinery and equipment for businesses whose primary activity is NAICS 31-33 is exempt from sales tax (§212.08(7)(jjj), F.S.).
Research and development equipment
Machinery and equipment used at least 50% for R&D is exempt (§212.08(18), F.S.).
Electricity for manufacturing
Electricity or steam used to run manufacturing machinery is exempt, through an exemption certificate given to the utility (§212.08(7)(ff), F.S.).
Boiler fuels
Boiler fuels used as combustible fuel in manufacturing are exempt (§212.08(7)(b), F.S.).
Repair parts and labor
Repair labor and parts for industrial machinery are exempt (§212.08(7)(xx), F.S.).
Tell us what you're planning.
Whether it's your first location or your next expansion, we'll help you find what fits in Calhoun County.