Florida does not have a local income tax. No city, county, school district, or special district in the state levies a tax on personal earnings, and the state itself doesn’t tax personal income either. The only income tax you owe as a Florida resident is federal.
Why No Florida City or County Can Tax Your Income
Two separate provisions of the Florida Constitution combine to shut the door on local income taxation.
The first is Article VII, Section 5, which caps any tax on the income of natural persons at an amount tied to what could be credited against or deducted from federal income taxes. Because of how federal tax law interacts with this cap, the effective ceiling has always been zero. Florida has never collected a dollar of personal income tax at the state level.1FindLaw. Florida Constitution Article VII Section 5 – Estate, Inheritance and Income Taxes
The second is Article VII, Section 1(a), which preempts all forms of taxation to the state unless the legislature specifically authorizes them through a general law. Florida cities and counties can only collect taxes the legislature has explicitly approved.2FindLaw. Florida Constitution Article VII Section 1 – Taxation; Appropriations; State Expenses; State Revenue Limitation Article VII, Section 9 reinforces this by listing the specific types of taxes local governments may levy, primarily ad valorem (property) taxes and other taxes granted by general law.3FindLaw. Florida Constitution Article VII Section 9 – Local Taxes
No general law has ever authorized a local income tax, payroll tax, or earnings levy of any kind in Florida. Any county ordinance or city council resolution attempting to tax residents’ wages would be void under current law.
Changing this would not be a simple legislative vote. Lifting the constitutional cap requires a constitutional amendment, which demands either a supermajority in the legislature or a citizen initiative, followed by approval from Florida voters. The bar is high enough that a shift is unlikely.
What Florida Cities and Counties Tax Instead
Local governments in Florida still need revenue, so they rely on taxes the legislature has authorized. If you live or spend money in Florida, these are the local taxes you will actually encounter.
Property Tax
Ad valorem property taxes are the main way counties, cities, school districts, and special districts fund local services. The tax is based on the assessed value of real estate and tangible personal property, and the millage rate is set locally each year. Rates vary across the state, so two homes with identical values in different counties can produce very different bills.
If the home is your permanent residence, Florida’s homestead exemption can shield up to $50,000 of assessed value, and the Save Our Homes provision caps the annual increase in assessed value at the lesser of 3% or the change in the Consumer Price Index once the exemption is in place.4Florida Dept. of Revenue. Property Tax Information for Homestead Exemption5Florida Dept. of Revenue. Save Our Homes Assessment Limitation and Portability Transfer You claim both by filing with your county property appraiser by March 1.
Sales Tax and Discretionary Sales Surtax
Florida’s statewide sales tax is 6%. Most counties add a discretionary sales surtax on top, ranging from 0.5% to 1.5%, with some counties adding none. The surtax funds local projects such as transportation, schools, and infrastructure, and counties typically need voter approval to impose or renew one.6Florida Dept. of Revenue. Discretionary Sales Surtax7Florida Senate. Florida Statutes 212.055 – Discretionary Sales Surtaxes; Legislative Intent; Authorization and Use of Proceeds
Buy something from an out-of-state seller who doesn’t collect Florida tax, and you owe a 6% use tax directly to the Florida Department of Revenue. If the seller charged a lower rate, you owe the difference.8Florida Dept. of Revenue. Consumer Information
Tourist Development Tax
Counties can levy a tourist development tax, often called a bed tax, on hotel rooms, vacation rentals, and other short-term lodging. Depending on the county’s eligibility and the number of approved levies stacked on top of one another, the rate runs from 3% to 6% of the rental amount, and the revenue typically funds tourism marketing, convention centers, and beach maintenance.9Florida Dept. of Revenue. Local Option Taxes
Documentary Stamp Tax
Florida imposes a documentary stamp tax on real estate deeds and loan documents. In most counties, deeds are taxed at $0.70 per $100 of the sale price. Miami-Dade charges $0.60 per $100 and adds a surtax of $0.45 per $100 on most transactions other than single-family home transfers. Promissory notes and mortgages are taxed at $0.35 per $100 of the obligation, with a $2,450 cap on notes and no cap on mortgages.10Florida Dept. of Revenue. Florida Documentary Stamp Tax
Communications Services Tax
Phone service, cable television, and similar services carry a communications services tax with both state and local components. Total rates typically fall between 7% and 10% of the bill, depending on jurisdiction. Internet access service is generally exempt under federal law.
One Boundary: Corporate Income Tax
The no-income-tax picture covers individuals, not companies. Florida does tax most corporations doing business in the state at 5.5% of net income, with a $50,000 standard exemption. A corporation with $50,000 or less in Florida taxable income owes nothing, and only income above that threshold is taxed.11Florida Dept. of Revenue. Florida Tax and Interest Rates12Florida Senate. Florida Statutes 220.11 – Tax Imposed
Sole proprietors, partnerships, and S-corporations that pass income through to their owners generally don’t owe this tax, because the income flows to the owners’ personal returns and Florida doesn’t tax personal income. The corporate tax applies at the state level only; there is no local corporate income tax layered on top.
Moving to Florida for the Tax Benefit
Spending time in Florida is not enough to claim its tax status. You need to establish domicile, meaning your permanent legal home. Florida law lets you file a Declaration of Domicile with the clerk of the circuit court in your county, with a recording fee typically around $10.13Justia. Florida Statutes 222.17 – Manifesting and Evidencing Domicile in Florida
Filing the declaration alone is not sufficient. To hold up if your former state audits your residency, back it up with:
- A Florida driver’s license, obtained within 30 days of becoming a resident.
- Florida voter registration in your county.
- Florida vehicle registration and Florida insurance within 10 days of establishing residency.
- A Florida mailing address on bank, brokerage, and other financial accounts.
- A homestead exemption filing with your county property appraiser, if you own a home.14Florida Department of Highway Safety and Motor Vehicles. New Resident – Welcome to Florida!
A few more points worth knowing if you’re relocating. Florida has no reciprocal tax agreements with other states; it has nothing to reciprocate. If you move mid-year, you will likely still owe a part-year resident return in the state you left for income earned while you lived there. And if you work remotely for an employer based in another state, most states stop taxing your wages once you’re no longer a resident, but a handful apply “convenience of the employer” rules that can tax remote workers based on the employer’s location. If your employer sits in one of those states, you may still owe tax there even after moving to Florida.
The more documented ties you build to Florida, the stronger your position if your old state’s revenue department questions the move.