Florida tax guide

Florida Taxes: No State Income Tax, but Business Taxes Apply

Updated October 3, 2026

Florida does not tax personal income, so there is no Florida personal income tax return to file. You still file a federal return. Florida does collect sales and use tax, property tax and some business taxes, so side income or a company can still create Florida filings.

No wage tax, but not no tax

The Florida Department of Revenue says plainly that Florida does not impose personal income tax. It also does not tax gifts, inheritances or intangible personal property. The Florida statutes tie this to the state constitution, which says no income tax is to be levied on natural persons who are residents and citizens of the state.

For you, that means no Florida income tax comes out of your paycheck and you do not file a Florida personal return. Your federal return is the one that counts for wages, self-employment income and interest. The IRS sets the federal due date and says an extension to file is not an extension to pay. Check the IRS page for this year's date.

One small tax point. If you itemize, IRS Topic 503 says you may elect to deduct state and local general sales taxes. A combined limit applies to state and local taxes, so read that page for the current amount.

The taxes Florida does charge

Sales tax. Each sale, admission, storage or rental in Florida is taxable unless the transaction is exempt. Counties can add a local surtax on top.
Use tax. This is due when sales tax was not collected on something you use in Florida. The Department says it is commonly due on online purchases from an out-of-state seller who does not collect Florida tax. If you are not registered for sales tax, you can report it on the Out-of-State Purchase Return, Form DR-15MO.
Property tax. The county property appraiser assesses your property each year. The county tax collector collects the bill.
Other charges. The Department's list includes the communications services tax, fuel taxes and local option transient rental taxes. If you rent a home short term, check the county's rules as well as the Department's page.

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If you sell things or run a business

No personal income tax does not mean a business has no filings. The Department says most businesses are subject to sales and use tax, discretionary sales surtax, reemployment tax and corporate income tax.

Dealer registration. If your business must collect sales tax, you register before you begin doing business. You can register online or on paper with Form DR-1. The Department says sole proprietors and self-employed people who sell taxable goods or services must register too.
Sales tax returns. They are due the 1st and late after the 20th of the month after each reporting period. You file for every period, even when no tax is due.
Corporate income tax. Corporations file Form F-1120 each year, even if no tax is due. Sole proprietors are not subject to this tax. A single-member LLC that is disregarded for tax purposes does not file separately. An LLC taxed as a corporation does. An S corporation is affected only if it pays federal income tax on line 23c of its federal Form 1120S.

The F-1120 due date follows a "later of" rule tied to the federal return, so read the Department's corporate page for your year-end. For a plain-English walk through, see our Florida sales tax basics.

Proving you live here

With no state income tax, residency matters most when another state asks whether you still live there. The Department says you are a Florida resident when your true, fixed and permanent home and principal establishment is in Florida.

A declaration of domicile, a homestead exemption or voter registration in Florida can establish residency.
A Florida driver's license only indicates an intent to establish residency.

Homestead is for owners. The Department says a person who owns property and makes it a permanent residence may be eligible. You apply with the property appraiser in the county where the property sits, and the property appraiser decides. The exemption does not transfer, but part of the assessment difference may move to a new Florida homestead. Ask your county property appraiser for the current deadline, and see our homestead guide.

Coming from another state? The state you left decides what it still taxes, so read its agency page too. Our moving to Florida guide covers part-year filing from the Florida side.

Paperwork Floridians forget

A use tax return when an out-of-state seller did not charge Florida tax.
Zero-dollar sales tax returns for any period with no sales.
Federal estimated payments if you are self-employed. Florida has no personal income tax, so there are no Florida estimated income payments for individuals. The IRS says individuals, including sole proprietors, generally must make estimated payments if they expect to owe tax when they file.
Sales records that match what you report to the Department and on your federal return.

Keep the registration confirmation, the return confirmations and your payment records in one folder.

Mistakes that bring Florida letters

Assuming a state with no income tax means nothing to file. The federal return still applies, and a business may owe Florida returns.
Skipping a sales tax return because you had no sales. The Department requires a return for each reporting period.
Starting to sell before you register as a dealer, when your business must collect sales tax.
Treating an LLC that is taxed as a corporation like a sole proprietorship. It files Form F-1120.
Trusting a text message about a refund. The Department says it does not send text messages about tax refunds.

If a notice arrives, read all of it and note the response date. Questions go to the Department's Taxpayer Services. Check our tax deadlines page for federal dates, and the Department's page for Florida business dates.

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FAQ

Does Florida have a state income tax return?

No. The Florida Department of Revenue says Florida does not impose personal income tax. You file your federal return. A business can still have Florida sales tax or corporate income tax filings.

I sell things online. Do I owe Florida tax?

If you sell taxable goods or services in Florida, the Department says you must register as a sales and use tax dealer, even as a sole proprietor. Your self-employment profit is not hit by a Florida personal income tax, but it still goes on your federal return.

Does my single-member LLC file a Florida corporate return?

The Department says a single-member LLC that is disregarded for tax purposes does not file separately. An LLC taxed as a corporation must file Form F-1120. Check how your LLC is classified for federal tax.

What is use tax and when do I owe it?

Use tax is the counterpart to sales tax. You owe it when sales tax was not collected on something you use in Florida, such as an online purchase from a seller that does not collect Florida tax.

Does a Florida driver's license make me a resident for taxes?

Not by itself. The Department says a license only indicates intent. A declaration of domicile, a homestead exemption or voter registration in Florida can establish residency.

Nearby state guides

Georgia

Sources

General information, not tax advice for your specific situation. Rules can change, so check the official sources below. Zero Fuss Taxes is a PTIN-holding tax preparation firm. We are not a CPA firm, enrolled agents or attorneys.

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