Florida Income Tax
Figure basis: Official Florida Department of RevenueFlorida levies no state income tax on wages, salaries, or ordinary income. Residents owe no income tax at the state level, though federal income tax, Social Security, and Medicare payroll taxes still apply. Some states without an income tax offset revenue through higher sales or property taxes, so this page links to those calculators to help you build a complete picture of Florida's overall tax environment. If you recently relocated to Florida or are comparing states, use the sales tax and property tax tools below alongside the federal income tax calculator to assess your full tax burden. This page is sourced from Florida Department of Revenue and reflects current Florida tax law.
Florida has no state income tax. Florida has no state individual income tax. The Florida Constitution (Article VII, Section 5) prohibits the legislature from levying an income tax on natural persons who are residents and citizens of Florida. Florida funds state government primarily through the state sales and use tax, documentary stamp tax, and various excise taxes. Florida does impose a corporate income tax at 5.5 percent on business entities, but natural persons are expressly excluded.
Florida has no income tax
Florida has no state individual income tax. The Florida Constitution (Article VII, Section 5) prohibits the legislature from levying an income tax on natural persons who are residents and citizens of Florida. Florida funds state government primarily through the state sales and use tax, documentary stamp tax, and various excise taxes. Florida does impose a corporate income tax at 5.5 percent on business entities, but natural persons are expressly excluded. For residents, wages, salaries and investment income are not subject to state income tax in Florida.
What Florida's no-income-tax rule actually covers
Florida's lack of an income tax is not a policy a future legislature can quietly reverse. Because the ban sits in Article VII, Section 5 of the state constitution, restoring a personal income tax would take a voter-approved constitutional amendment, not a simple vote in Tallahassee. That permanence is what sets Florida apart from states that have merely chosen not to levy the tax. The exemption is also broad: it covers wages, interest, dividends, capital gains, and retirement income alike, so Social Security benefits, pensions, and 401(k) or IRA withdrawals all escape state tax. That breadth is a large part of why Florida draws retirees.
The 5.5 percent corporate income tax is narrower than it looks. Florida Statute 220.02 reaches only artificial entities such as C corporations; it expressly does not tax a natural person who runs a business as a sole proprietor, a partner, or a member of an LLC treated as a partnership. Most Florida small-business owners therefore pay no state tax on their profits, and the 5.5 percent applies only once a company is organized as, or elects to be taxed as, a corporation.
The common mistake is reading "no income tax" as "low tax." Florida makes up the revenue through a 6 percent state sales tax, county discretionary surtaxes on top of it, and property taxes that vary widely by county. Anyone relocating from a high-tax state should also remember that residency, not property, is what counts: owning a Florida home does not end another state's claim on your income until you genuinely establish Florida as your domicile.
Florida income tax: frequently asked questions
Does Florida have a state income tax?
No. Florida has no state individual income tax. The Florida Constitution (Article VII, Section 5) prohibits the legislature from levying an income tax on natural persons who are residents and citizens of Florida. Florida funds state government primarily through the state sales and use tax, documentary stamp tax, and various excise taxes. Florida does impose a corporate income tax at 5.5 percent on business entities, but natural persons are expressly excluded.
Do I need to file a Florida state income tax return?
Florida does not collect a personal income tax, so there is no state income tax return to file. You still need to file a federal return with the IRS.
Does Florida have a state income tax?
No. Florida has no state individual income tax. The Florida Constitution (Article VII, Section 5) prohibits levying an income tax on natural persons who are residents and citizens of Florida. Florida Statute Chapter 220 confirms this, stating that the corporate income tax code 'is not intended to tax, and shall not be construed so as to tax, any natural person who engages in a trade, business, or profession in this state.' Florida funds state government primarily through its 6 percent state sales tax, local surtaxes, and various other fees and levies.
Does Florida have any business income taxes?
Yes. Florida imposes a corporate income tax at a rate of 5.5 percent on business entities such as corporations. However, this tax expressly does not apply to natural persons, sole proprietors, or individuals earning wages, salaries, or investment income.
What taxes do Florida residents pay instead of income tax?
Florida residents pay no state income tax, but they do pay the state sales tax (6 percent) plus any applicable county discretionary surtax, local property taxes, documentary stamp taxes on real estate transactions, communications services taxes, and various excise taxes on fuel, tobacco, and other goods.
Official sources
- Florida no income tax confirmation: Florida Department of Revenue, as at Jun 12, 2026.
Reviewed by the CalculatorHub team, edited by James Graham, 11 June 2026. See our methodology. General information, not financial or tax advice.