No, you do not need to file a Florida state tax return on your personal income. Florida has no individual income tax, so there is no state equivalent of the federal Form 1040 for residents or nonresidents to submit. You still file your federal return with the IRS, but Florida itself will not ask for a personal return based on your wages, investment gains, or retirement income.
Why There’s No Personal Return
Florida’s lack of a personal income tax is written into the state constitution. Article VII, Section 5 bans any tax on the income of natural persons who are residents and citizens of the state, and changing that would require a constitutional amendment approved by voters.1The Florida Legislature. Florida Code 220 – Income Tax Code
Because there is no tax, there is no filing threshold, no withholding on wages, and no nonresident return either. Someone who lives in Georgia and works a week in Miami does not owe Florida anything on those wages. Someone who lives in Florida owes Florida nothing regardless of how much they earn.
When You Might Still File in Another State
Living in Florida shields Florida-source income from state tax. It does not automatically shield income you earn elsewhere. If you work across state lines, travel for business into a taxing state, own rental property outside Florida, or receive income from a business operating in another state, that state can generally require a nonresident return.
Every state sets its own rules. Some require a return after a single day of work performed within their borders; others have a minimum income threshold. If you work remotely from Florida for an employer based in a taxing state, whether that state can reach your wages depends on its rules, not Florida’s. The point worth remembering: Florida’s tax-free status covers Florida, not what you earn elsewhere.
No State Estate or Inheritance Tax
Florida imposes no state estate tax on anyone who died on or after January 1, 2005, and it has never had an inheritance tax.2Florida Dept. of Revenue. Estate Tax Heirs and personal representatives have no Florida death-tax return to file. Federal estate tax rules still apply at the federal level.
Florida Filings That Do Exist
While individuals are off the hook, several Florida taxes carry their own filing obligations. If you own a business, employ workers, or buy real estate here, one of these will likely apply to you.
Corporate Income Tax
Corporations conducting business in Florida, earning income here, or organized under Florida law pay a state corporate income tax of 5.5% on net income above $50,000.3Florida Dept. of Revenue. Tax and Interest Rates The state starts with federal taxable income and applies its own adjustments.4The 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 owners’ personal returns, and Florida has no personal income tax to catch it. The corporate return (Form F-1120) is mostly a concern for traditional C corporations and LLCs that elect 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 return or extension is due February 1, 2027.5Florida Dept. of Revenue. Corporate Income Tax Due Dates Fiscal-year corporations follow deadlines tied to the month their year closes.
Sales and Use Tax
The general state sales tax rate is 6% on most retail sales of goods, certain services, and commercial rentals.3Florida Dept. of Revenue. Tax and Interest Rates Most counties add a discretionary surtax from 0.5% up to 4%.6Florida Dept. of Revenue. Discretionary Sales Surtax Information for Calendar Year 2026 A few counties impose no surtax; the highest combined rates reach 10%.
Any business selling taxable goods or services in Florida must register with the Florida Department of Revenue, collect the tax, and remit it on a regular schedule. Chapter 212 lists the exemptions, which include groceries, prescription medications, and certain agricultural products.7The Florida Legislature. Florida Statutes 212.08 – Sales, Rental, Use, Consumption, Distribution, and Storage Tax; Specified Exemptions Use tax at the same rate applies when you buy a taxable item from an out-of-state seller who does not collect Florida tax, which comes up often when businesses order equipment online.
Reemployment Tax for Employers
Florida employers pay a state reemployment tax (the state version of unemployment insurance) on the first $7,000 of each employee’s wages in 2026.8Florida Dept. of Revenue. Reemployment Tax Rate Information The tax comes entirely from the employer; nothing is deducted from workers’ paychecks.
New employers pay 2.7% for the first 10 quarters of reporting. After that, the Department of Revenue assigns an experience-based rate ranging from 0.1% for employers with clean records to 5.4% for those with heavy claims activity or delinquent filings.8Florida Dept. of Revenue. Reemployment Tax Rate Information At the maximum rate, the annual cost per employee is $378. Employers file quarterly on Form RT-6. Classifying workers correctly matters: treating an employee as an independent contractor means unpaid tax and can delay unemployment benefits for the worker later.9Florida Department of Revenue. Reemployment Tax Employees vs. Independent Contractors
Documentary Stamp Tax at Real Estate Closings
Florida charges an excise tax on documents that transfer real property and on written obligations to pay money, such as promissory notes and recorded mortgages.10Florida Dept. of Revenue. Florida Documentary Stamp Tax For deeds, the rate is 70 cents per $100 of total consideration, which includes the sale price, any mortgage assumed by the buyer, and the discharge of any liens.11The Florida Legislature. Florida Statutes Chapter 201 – Excise Tax on Documents On a $400,000 home, that is $2,800.
Some common 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 eminent domain.
Transfers into a trust for estate planning are not blanket-exempt. If the property carries a mortgage, the mortgage portion allocated to the interest being transferred counts as taxable consideration.10Florida Dept. of Revenue. Florida Documentary Stamp Tax
Nonrecurring Intangible Tax on Mortgages
Florida repealed its annual intangible personal property tax on stocks, bonds, and mutual funds effective January 1, 2007.12Florida Dept. of Revenue. Repeal of Annual Intangible Personal Property Tax What remains is the nonrecurring intangible tax, triggered when you take out a mortgage on Florida real property.13Florida Dept. of Revenue. Nonrecurring Intangible Tax The rate is 2 mills ($0.002) per dollar of the obligation secured by the mortgage, so a $300,000 mortgage produces a $600 charge. The lender is the taxpayer, but lenders routinely pass the cost to the borrower at closing. It is one-time, not annual.
Property Taxes
Property taxes are assessed and collected by counties, not the state, so they involve no state return. They are still the largest recurring tax bill most Florida residents face. Rates vary by county and are 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 must 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.14Florida Dept. of Revenue. Property Tax Exemptions Missing the deadline means paying on the full assessed value for that year, so file promptly after buying a home.