State Reference · Tax Year 2026
Florida (FL)
No personal income tax
Florida Department of Revenue · Main form: None (no personal income tax) · Due N/A
Rates & brackets
Top rate0%
Standard deductionN/A
Filing logistics
Main formNone (no personal income tax)
Filing dueN/A
E-file portalN/A
AgencyFlorida Department of Revenue
Major credits
No state income tax credits — no personal return required.
Sales & property tax
Sales tax6% state + up to 2% local (discretionary surtax)
Property taxHomestead exemption $50,000 + Save Our Homes 3% cap; portability available
Preparer notes
- No state return for individuals.
- Documentary stamp tax on real estate — worth surfacing when clients relocate.
- Corporations file Form F-1120.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.