Tiger Woods has been involved in a crash in which he overtook a truck pulling a trailer at a high rate of speed and clipped the trailer, flipping his SUV on its driver's side, according to Martin County Sheriff John Budensiek.

Budensiek said Woods did not appear to be injured and was able to crawl out of the passenger side of his upturned vehicle.

Woods complied with a breathalyser "and blew all zeros," according to Budensiek, but refused a urine test.

Budensiek said Woods appeared to be impaired and was arrested, booked into the Martin County Jail and charged with DUI, property damage and refusal to submit to a lawful test.

The accident happened at approximately 2pm Florida time (5am AEDST).

There were no injuries to the driver of the truck.

Woods will be held at the jail for at least eight hours.