2026-2027 Indirect Cost Rates
Approved FY 2026-27
Agency Numbers
School Districts
Unrestricted Rates
Restricted Rates
Restricted Plan Type
010
Alachua
22.12%
4.27%
Plan B
020
Baker
19.82%
5.64%
Plan B
030
Bay
11.20%
3.02%
Plan B
040
Bradford
22.27%
6.30%
Plan B
050
Brevard
19.97%
4.67%
Plan B
060
Broward
23.11%
6.47%
Plan B
070
Calhoun
21.91%
5.10%
Plan B
080
Charlotte
20.31%
5.16%
Plan A
090
Citrus
28.63%
5.89%
Plan B
100
Clay
17.10%
3.50%
Plan B
110
Collier
18.06%
4.03%
Plan B
120
Columbia
18.01%
4.35%
Plan B
130
Dade
13.70%
2.87%
Plan B
140
Desoto
24.36%
5.90%
Plan A
150
Dixie
30.28%
10.92%
Plan B
160
Duval
13.41%
4.01%
Plan A
170
Escambia
22.00%
4.23%
Plan B
180
Flagler
17.57%
4.18%
Plan A
190
Franklin
25.88%
7.98%
Plan B
200
Gadsden
23.05%
5.99%
Plan A
210
Gilchrist
22.16%
5.45%
Plan A
220
Glades
19.03%
3.79%
Plan B
230
Gulf
24.70%
5.37%
Plan B
240
Hamilton
20.06%
6.11%
Plan B
250
Hardee
25.38%
7.46%
Plan B
260
Hendry
10.85%
8.89%
Plan B
270
Hernando
20.12%
4.68%
Plan B
280
Highlands
22.19%
5.38%
Plan B
290
Hillsborough
15.07%
3.80%
Plan B
300
Holmes
24.43%
4.15%
Plan A
310
Indian River
23.62%
6.25%
Plan B
320
Jackson
16.52%
0.99%
Plan B
330
Jefferson
36.11%
10.76%
Plan B
340
Lafayette
25.05%
6.47%
Plan B
350
Lake
18.34%
4.91%
Plan B
360
Lee
18.47%
4.53%
Plan A
370
Leon
19.41%
6.77%
Plan B
380
Levy
22.17%
4.93%
Plan B
390
Liberty
19.05%
5.76%
Plan A
400
Madison
14.09%
2.27%
Plan B
410
Manatee
16.66%
5.50%
Plan B
420
Marion
16.28%
4.00%
Plan B
430
Martin
27.00%
8.51%
Plan B
440
Monroe
18.70%
4.54%
Plan B
450
Nassau
20.07%
4.77%
Plan A
460
Okaloosa
18.84%
4.58%
Plan B
470
Okeechobee
21.33%
4.97%
Plan B
480
Orange
16.12%
4.00%
Plan B
490
Osceola
15.31%
5.37%
Plan B
500
Palm Beach
15.63%
2.61%
Plan A
510
Pasco
13.17%
3.18%
Plan B
520
Pinellas
20.82%
4.47%
Plan B
530
Polk
17.93%
3.64%
Plan B
540
Putnam
17.03%
5.93%
Plan A
560
St. Lucie
14.52%
2.85%
Plan A
570
Santa Rosa
18.53%
4.94%
Plan B
580
Sarasota
20.95%
4.49%
Plan B
590
Seminole
17.07%
3.26%
Plan B
600
Sumter
11.74%
2.89%
Plan B
610
Suwannee
18.36%
3.24%
Plan B
620
Taylor
39.35%
5.39%
Plan B
630
Union
17.10%
4.58%
Plan B
640
Volusia
26.04%
6.67%
Plan B
650
Wakulla
24.39%
5.59%
Plan B
660
Walton
17.59%
3.86%
Plan B
670
Washington
18.30%
4.19%
Plan B
557
FSDB
10.00%
8.00%
Plan A
48C
FL Virtual School
16.54%
17.80%
Plan A
48K
UCP OF CENTRAL FLORIDA
31.22%
14.90%
Plan A
53D
Lake Wales Charter School
17.50%
3.32%
Plan B
50D
SouthTech Charter Academy
19.06%
7.55%
Plan B
815
Mater Academy, Inc.
50.75%
2.53%
Plan A
05E
Odyssey Charter School Inc.
26.33%
14.09%
Plan B
99H
IDEA
21.90%
10.19%
Plan B