Florida state taxes at a glance
| Individual income tax | No broad individual income tax on wages |
|---|---|
| Rate structure | No individual income tax on wages or other personal income; the state constitution generally prohibits a personal income tax. |
| Tax agency | Florida Department of Revenue |
| Main individual return | None for individuals (federal return only). Corporate income tax applies to certain corporations. |
| Local income taxes | No local income taxes. |
| Sales tax | A state rate plus optional county discretionary surtaxes, so the combined rate depends on the county. Collected by the Department of Revenue. |
| Property tax | Administered by county property appraisers. Homestead exemption and the “Save Our Homes” assessment cap limit how fast the assessed value of a homesteaded home can rise; the application deadline is typically March 1. |
| Retirement & Social Security | No state income tax on retirement income or Social Security. |
Verify current-year figures: state rates, brackets, credits and filing rules change. Treat this page as a starting orientation and confirm details on the Florida Department of Revenue website.
How Florida income tax works
Florida’s constitution generally prohibits a personal income tax, so wages, interest, dividends and retirement income are not taxed by the state. Florida residents still file federal returns, and their federal obligations — including capital gains tax, self-employment tax, and taxes on Social Security benefits — work as they do everywhere.
The state funds itself largely through sales and use tax, tourism-related taxes, corporate income tax (which applies to certain corporations, not to most individuals or pass-through owners), and local property taxes. Sales tax has a state rate plus a county surtax that varies, so a purchase in one county can be taxed differently than in another.
Property tax is where many Floridians most need to act. Homeowners who make Florida their permanent residence can apply for a homestead exemption with the county property appraiser, which reduces taxable value and, through the Save Our Homes cap, limits yearly growth in assessed value of the homestead. If you buy a home, you generally need to apply rather than assume the exemption carries over.
Filing your Florida return and free options
Since there is no Florida individual income tax return, your free-filing search is federal: see free tax filing options. If you moved to Florida during the year, you may still need a part-year return in your former state for income earned there before the move. If you keep ties to another state (a home, a job, a family), that state may still consider you a resident, so establish and document your Florida domicile carefully.
For property taxes, contact your county property appraiser about the homestead exemption deadline and other exemptions (for example for seniors, veterans or disabled residents, subject to eligibility). Your county tax collector issues the bill in the fall.
For the federal side, see our guides to free federal filing options and the complete guide to filing taxes.
Things Florida residents often ask about
- “Florida tax refund status” usually means the federal refund — use the IRS tool.
- Homestead applications go to the county property appraiser, typically by March 1 for the following tax year.
- Snowbirds splitting time between states should review each state’s residency tests before claiming non-residence.
- Business owners should check whether corporate income tax or sales tax registration applies.
Official Florida links
- Florida Department of Revenue
- Florida DOR: property tax oversight
- Florida DOR: sales and use tax
- Federation of Tax Administrators: State tax agencies
Frequently asked questions
Does Florida have a state income tax?
No. Florida does not tax individual income and its constitution generally prohibits it.
Do Floridians file a state tax return?
Not for individual income tax. They file a federal return and may need a return in another state if they earned income there.
What is the Florida homestead exemption?
A property tax benefit for permanent residents on their primary home, applied for through the county property appraiser. Confirm current amounts and deadlines locally.
General information only — not tax, legal or financial advice. Tax figures change every year; verify the current numbers at IRS.gov or with a qualified professional. Read the full disclaimer.