You do not need to file a Florida state tax return on your personal income. Florida has no personal income tax, so there is no state equivalent of the federal Form 1040 for residents to submit each spring. You still file your federal return with the IRS, but the state itself will never bill you based on what you earn.
This isn’t a policy that could flip in the next legislative session. Article VII, Section 5 of the Florida Constitution bans any tax on the income of natural persons who are residents and citizens of the state, and changing it would take a constitutional amendment approved by Florida voters.1The Florida Legislature. Florida Code 220 – Income Tax Code The same rule means nonresidents who earn money in Florida have no state filing threshold or withholding to worry about either.
When You Might Still Owe a Return Somewhere Else
Living in Florida does not shield every dollar you earn from state taxation. If you work in a state that imposes an income tax, that state can require you to file a nonresident return and pay tax on income sourced there. This comes up most often if you commute across state lines, travel for work, own rental property out of state, or draw income from a business operating in a taxing state.
Each state writes its own rules. Some trigger a filing requirement after a single day of work inside their borders; others set a minimum income amount. Florida’s tax-free status covers Florida. If you work remotely from your home in Florida for an employer in another state, whether that state wants a return depends on its law, not Florida’s.
Florida Taxes That Do Require Filings
Even without a personal income tax, Florida collects several other taxes that come with their own forms, deadlines, and registration requirements. Most Floridians never touch these in a personal capacity, but business owners, employers, and landlords do.
Corporate Income Tax
Corporations doing business in Florida pay a state corporate income tax of 5.5% on net income above $50,000.2Florida Dept. of Revenue. Tax and Interest Rates The tax reaches any corporation that conducts business in Florida, earns income in the state, or is organized under Florida law, and it starts from federal taxable income before applying state adjustments.3The Florida Legislature. Florida Statutes 220.11 – Tax Imposed
Sole proprietorships, partnerships, and S corporations generally owe nothing at the state level. Their income passes through to the owners, and since there is no personal income tax, there’s nothing for Florida to collect. The corporate return (Form F-1120) mainly concerns traditional C corporations and LLCs that have elected corporate tax treatment federally.
Calendar-year C corporations must file the return or request an extension by the first day of February following the close of the tax year. For a December 31, 2026 year-end, the deadline is February 1, 2027.4Florida Dept. of Revenue. Corporate Income Tax Due Dates Fiscal-year filers have deadlines tied to the month their year closes.
Sales and Use Tax
Florida’s general sales tax rate is 6%, applied to most retail sales of goods, certain services, and commercial rentals.2Florida Dept. of Revenue. Tax and Interest Rates Most counties add a discretionary surtax ranging from 0.5% up to 4%.5Florida Dept. of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 A few counties impose no surtax; the highest combined rate reaches 10%.
Any business selling taxable goods or services in Florida has to register with the Florida Department of Revenue, collect sales tax from customers, and remit it on a regular schedule. Chapter 212 of the Florida Statutes lays out what’s taxable and lists the exemptions, which include groceries, prescription medications, and certain agricultural products.6The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions
Use tax is the companion to sales tax. When a Florida buyer purchases a taxable item from an out-of-state seller who didn’t collect Florida sales tax, use tax is owed at the same rate. Businesses run into this most often with online equipment and supply purchases.
Reemployment Tax for Employers
Florida employers pay reemployment tax (the state’s version of unemployment insurance) on wages paid to each employee, up to a $7,000 taxable wage base per employee in 2026.7Florida Dept. of Revenue. Reemployment Tax Rate Information The employer pays the full tax; nothing is withheld from the worker’s paycheck.
New employers start at 2.7% for their first 10 quarters of reporting. After that, the Department of Revenue sets an experience-based rate using the employer’s history of unemployment claims. Rates run as low as 0.1% for employers with clean records and as high as 5.4% for those with heavy claims activity or delinquent filings, which works out to $378 per employee annually at the top.7Florida Dept. of Revenue. Reemployment Tax Rate Information
Employers report and pay quarterly on Form RT-6. Classifying workers correctly matters: treating an employee as an independent contractor means no wages are reported and no tax is paid, which can lead to penalties and delay benefits if that worker later files a claim.8Florida Department of Revenue. Reemployment Tax Employees vs. Independent Contractors
Taxes You’ll See at a Real Estate Closing
Buying, selling, or borrowing against Florida real estate triggers two state-level taxes that are easy to confuse with a tax return but are collected at the closing table instead.
The documentary stamp tax applies to deeds transferring real property at 70 cents per $100 of consideration, which includes the sale price, any mortgage assumed by the buyer, and any liens discharged.9The Florida Legislature. Florida Statutes Chapter 201 – Excise Tax on Documents On a $400,000 home, that’s $2,800. A few transfers are exempt:
- Transfers of homestead property between spouses where the only consideration is the existing mortgage balance.
- Transfers of the marital home between spouses or former spouses following a dissolution of marriage.
- Transfers made under threat of condemnation (eminent domain).
Transfers into a trust for estate planning do not get a blanket exemption. If the property carries a mortgage, the portion allocated to the interest being transferred counts as taxable consideration.10Florida Dept. of Revenue. Florida Documentary Stamp Tax
The nonrecurring intangible tax applies to obligations to pay money secured by a mortgage or lien on Florida real property, so in practice it hits when you take out a mortgage.11Florida Dept. of Revenue. Nonrecurring Intangible Tax The rate is 2 mills ($0.002) per dollar of the obligation. A $300,000 mortgage carries a $600 charge. The lender is technically liable, but the cost is routinely passed through to the borrower at closing. It is a one-time charge, not an annual filing. The older annual intangible personal property tax on stocks, bonds, and similar assets was repealed effective January 1, 2007.12Florida Dept. of Revenue. Repeal of Annual Intangible Personal Property Tax
Property Tax and the Homestead Exemption
Florida property taxes are assessed and collected at the county level, not by the state, so they don’t involve a state return. They still represent the biggest recurring tax bill most residents face, with rates expressed as millage rates applied to assessed value.
Florida’s homestead exemption can reduce the taxable value of a primary residence by up to $50,000. You qualify if you own the property and use it as your permanent residence (or the permanent residence of a dependent). The exemption is not automatic; you apply through your county property appraiser’s office.13Florida Dept. of Revenue. Property Tax Exemptions Missing the application deadline means paying tax on the full assessed value for that year, so handle it promptly after buying a home.