Florida Taxes 2026: Income, Sales, Property Tax & Rates

Florida still collects revenue through sales tax, property tax, business taxes, fuel taxes, and a stack of smaller charges. Some of these you'll hit every week at the register. Others show up once a year in a November mailbox. And this year there's a constitutional amendment on the November 3 ballot that could change how homestead property is taxed.

This guide walks through what Floridians actually pay in 2026, with real numbers, worked examples, and links to the official sources behind each rule.

Florida has no state personal income tax, so wages, pensions, Social Security, retirement withdrawals, and capital gains aren't taxed by the state. Residents still pay federal income tax, a 6% state sales tax plus a county surtax in most counties, local property taxes, and other charges. Corporations may owe state corporate income tax, and employers pay reemployment tax.

Florida Taxes at a Glance

Here's the overview. Not every resident pays every tax. Which ones apply to you depends on what you buy, own, earn, and run.

For the official list of taxes and fees the state administers, start with the Florida Department of Revenue.

Does Florida Really Have No Income Tax?

Yes. Florida doesn't tax the personal income of individuals. The ban is built into the state constitution, and the Florida Constitution, Article VII, Section 5 limits the state's ability to levy a personal income tax. That's different from a law that could be changed with a simple vote.

What that means in practice

• Wages and salaries aren't taxed by the state.
• Retirement account withdrawals (401(k), IRA) aren't taxed by the state.
• Pension income isn't taxed by the state.
• Social Security benefits aren't taxed by the state.
• Capital gains from stocks or property aren't taxed by the state.
• Interest and dividends aren't taxed by the state.

What it doesn't mean

You still file a federal return. The IRS taxes your income regardless of where you live, and federal rules decide how much of your Social Security is taxable. The IRS explains those rules in Publication 915. Our US individual taxes 2026 guide and our comparison of federal vs state income tax explain the split.

Florida also isn't alone. Several states skip wage income tax, and the details differ. See our rundown of states with no income tax in 2026 for the list and the catches.

A warning for people moving from another state

Moving to Florida doesn't automatically end your tax obligations elsewhere. Your old state may still tax you if you haven't truly changed your domicile, or on income sourced to that state, such as rental income from property you keep there. Residency is about facts, including where you live, vote, hold a license, and spend your time. Our guide to US tax residency in 2026 covers the basics, and a tax professional should confirm your specific case.

Florida Sales Tax in 2026

Sales tax is where most Floridians feel the state's tax system day to day. It's governed by Chapter 212 of the Florida Statutes and administered by the Department of Revenue's sales and use tax division.

The 6% state rate

The general state rate is 6% on most taxable retail sales, rentals, and certain services. Florida also charges use tax at the same rate when you buy something taxable from a seller that didn't collect Florida tax, such as an out-of-state purchase you bring into the state. Our guide to sales tax on online purchases in the USA explains when this applies.

The county surtax

Most counties add a discretionary sales surtax on top of the state rate. The surtax rate depends on where the sale is delivered or occurs, not where you live. The Department publishes the current schedule on Form DR-15DSS.

One feature surprises people: the surtax generally applies only to the first $5,000 of the sales price of a single item. That means a big purchase isn't taxed at the full local rate.

Example: You buy an $8,000 boat in a county with a 1% surtax.

• State tax: 6% × $8,000 = $480
• County surtax: 1% × $5,000 = $50
• Total tax: $530

Combined rates across the state generally land somewhere between 6% and the high 8% range, depending on the county. Don't rely on a statewide average. Use the official schedule, or check a specific location with our US sales tax calculator by ZIP code and its complete guide.

What's taxable and what isn't

Generally not taxed:

• Most unprepared groceries
• Prescription medications and some medical items
• Many residential rents (long-term)
• Certain agricultural inputs

Generally taxed:

• Restaurant meals and prepared food
• Most retail goods
• Electricity and certain utilities
• Short-term accommodations (more on that below)
• Some services

Exemption details can be technical, so confirm specific items in the Department's published guidance. For the math itself, see our how to calculate sales tax walkthrough and the sales tax calculation guide for the USA. For a nationwide view, see states with the highest and lowest sales tax.

A recent change: commercial rent is no longer taxed

For decades, Florida stood out as the only state to tax commercial leases. That ended on October 1, 2025. House Bill 7031 repealed the tax on commercial rent, including any discretionary surtax on it, for occupancy periods beginning on or after that date.

The repeal doesn't cover everything. Sales tax still applies to short-term transient rentals, parking and storage spaces for motor vehicles, boat dock and marina spaces, and aircraft tie-downs. The Department of Revenue explained the details in Tax Information Publication 25A01-04.

The same law made other changes, including a repeal of the aviation fuel tax effective January 1, 2026. Check the Department's Tax Information Publications for the latest on sales tax holidays, which are set by statute and vary from year to year.

If you run a business

Sellers must register, collect, and remit. Return frequency depends on how much tax you collect. Review our guides on sales tax filing frequency, late sales tax filing penalties, and the sales tax deadlines for October 2026 so you don't get caught by a due date.

Florida Property Tax in 2026

If sales tax is the weekly bite, property tax is the annual one. It's the largest tax bill many homeowners receive, and the one most affected by where exactly you live.

How the system works

Property tax is ad valorem, which means "according to value." Here's the chain of who does what:

1. The county property appraiser determines each parcel's assessed value and administers exemptions.
2. Local taxing authorities (county, city, school board, special districts) set their millage rates.
3. The county tax collector sends the bill and collects payment.

One mill equals $1 of tax per $1,000 of taxable value. Your total bill is the taxable value multiplied by the combined millage of every authority that serves your address.

There's no single statewide property tax rate. Two houses with the same value can have noticeably different bills depending on the city, the special districts, and the school board's levy. Anyone quoting "Florida's property tax rate" as one number is simplifying.

The homestead exemption

If a Florida home is your permanent residence on January 1, you may qualify for the homestead exemption, which reduces the taxable value of the home. For the 2026 tax year, county property appraisers report a maximum exemption of $51,411, made up of:

• A first exemption of $25,000 that applies to all levies, including school taxes.
• An additional exemption on assessed value above $50,000, which applies to non-school levies and is adjusted for inflation.

You must apply with your county property appraiser by March 1. The Department of Revenue's exemptions page lists eligibility rules and other exemptions, such as those for seniors, veterans, widows, and people with disabilities. Statutory authority sits in Chapter 196 of the Florida Statutes.

The "Save Our Homes" cap

Homestead properties also get an assessment limit. The assessed value of a homestead can rise by no more than 3% a year or the change in inflation, whichever is lower. That keeps long-time owners from facing big jumps even when market values soar. Owners can also transfer some of their accumulated benefit to a new homestead through "portability."

Non-homestead property, including vacation homes, rentals, and commercial property, currently has a 10% annual cap on assessment increases for non-school levies.

A worked example

This is a simplified, hypothetical illustration. Actual bills vary by parcel.

Home with an assessed value of $350,000, homestead-qualified, with these assumed millage rates:

Your actual millage will differ. Look up your parcel on your county property appraiser's website, and use the August TRIM notice, the Truth in Millage notice your county mails, as your early preview of the November bill.

If you own a non-homestead property, you get no homestead exemption, and your assessed value can climb faster. Renters don't receive a property tax bill directly, but landlords typically price property taxes into rent.

The November 2026 Ballot: Amendment 3 and Homestead Property Tax

Florida's property tax picture could change soon, so this section matters for anyone who owns, or plans to own, a home here.

On June 2, 2026, the Legislature passed a constitutional amendment, which will appear on the ballot on Tuesday, November 3, 2026. The ballot title was rewritten after a court found the original wording misleading. It's now titled "Increased Homestead Exemption; Lower Cap on Increases in Non-Homesteaded Property Assessments."

What the proposal would do

Based on reporting and county property appraiser summaries:

• It would raise the homestead exemption from about $50,000 to $150,000 in 2027 and up to $250,000 in 2028, for non-school levies. School district taxes would be shielded from the increase.
• It would lower the annual cap on assessment increases for non-homestead property from 10% to 5%.
• It would limit how local governments can use property tax revenue.
• It includes residency timing provisions. Based on property appraiser summaries, people who establish Florida residency after 2026 would face a waiting period before getting the larger exemption.

It requires at least 60% voter approval to pass. If approved, it would take effect January 1, 2027, and show up on the tax bills issued in November 2027. Until then, current rules remain in effect.

The arguments, side by side

Supporters say the amendment would give homeowners meaningful relief from rising bills and would put limits on local government spending growth.

Critics, including some local officials, say it could force local governments to cut services or shift costs to other taxpayers, such as renters, non-homestead owners, and businesses, since their revenue would shrink. Some also question the residency waiting period.

I'm not telling you how to vote. If you're deciding, read the full ballot text on your county supervisor of elections' site and your county property appraiser's estimator. For a neutral explainer, your county property appraiser likely has one, such as the Pinellas County Property Appraiser's legislative update page.

Because this is moving fast, check results after November 3 before you plan around any figures in this section.

Business Taxes in Florida

"No income tax" mostly describes individuals. Businesses face a different picture.

Corporate income tax

Florida taxes C corporations on their Florida taxable income. The Department of Revenue lists the standard rate as 5.5%, subject to exemptions and apportionment rules. See the Department's corporate income tax page for filing rules and forms.

Entity type matters a lot:

• Sole proprietorships and single-member LLCs taxed as disregarded entities generally don't pay Florida corporate income tax.
• S corporations and partnerships typically pass income through to owners and generally don't owe Florida corporate income tax, though there are exceptions, such as built-in gains.
• C corporations generally do.

Owners of pass-through businesses still pay federal income tax on their share. If you freelance or own a small business, our guides on self-employment tax, side hustle taxes in 2026, and the freelance tax checklist cover what you still owe federally. For a nationwide view of corporate rules, see US corporate income tax in 2026, and to model your numbers, try the US self-employment tax calculator.

Reemployment tax

Employers pay Florida reemployment tax, which funds unemployment benefits. For 2026, the rate ranges from 0.1% to 5.4%, and the tax applies to the first $7,000 of each employee's wages. Your individual rate depends on your experience with claims. New employers typically start at a standard rate until they build a history. The Department's reemployment tax page has the current rate information.

Sales tax registration

If you sell taxable goods or services, you must register with the Department and collect tax from customers. Our business income tax calculator guide helps you estimate the federal side.

Buying a Home or Property: Documentary Stamp Tax

Closing on a Florida property brings one tax many newcomers don't expect. The documentary stamp tax applies to deeds and to certain loan documents. It's governed by Chapter 201 of the Florida Statutes, and the Department explains the rules on its documentary stamp tax page.

Typical rates

• Deeds: generally $0.70 per $100 of the consideration in most counties. Miami-Dade has different rules for certain transactions.
• Mortgage notes: $0.35 per $100 of the note amount.
• Intangible tax on mortgages: 0.2% of the mortgage amount, charged when a mortgage is recorded in Florida.

A worked example

You buy a home for $400,000 and borrow $320,000.

Who pays which charge is often a matter of local custom and contract negotiation. In many Florida transactions, sellers pay the deed stamps and buyers pay the mortgage-related taxes, but confirm with your title company or attorney. Rules for your county and document type should be verified before closing.

Fuel, Vehicles, and Travel

Fuel taxes

Florida's motor fuel taxes are made up of several components, including state and local pieces, and the Department adjusts some of them each year. The 2026 schedule includes 22 cents per gallon for one state component, with additional components on top. You never see these as a separate line at the pump, since they're built into the price. For current figures, check the fuel tax page.

Drivers also pay the federal excise tax on fuel, which is separate. Excise taxes target specific goods like fuel, tobacco, and alcohol, and they're usually baked into the price. For the difference between those and sales tax, see our explainer on direct vs indirect tax.

Vehicle registration

Registration, titling, and license plate fees are collected through the county tax collector and the Florida Department of Highway Safety and Motor Vehicles. They're fees rather than income taxes, but they add up when you move a car here or buy a new one. Sales tax also applies on vehicle purchases.

Tourist development tax

If you rent a condo, house, or hotel room for six months or less, expect layers of tax:

1. 6% state sales tax
2. County discretionary surtax, where applicable
3. County tourist development tax and other local charges

Together, these often push the total into the double digits. Hosts who rent short-term must register and remit, and the rates vary widely by county. Review the Department's local option taxes information and the county's tax collector for specifics.

Taxes for Different Types of Floridians

The same tax system treats people differently depending on their situation. Here's how it breaks down.

Retirees

Florida doesn't tax Social Security, pensions, or retirement withdrawals at the state level. But federal tax still applies, and up to 85% of Social Security benefits may be federally taxable depending on your total income. Retirees should budget for property tax (or the homestead and senior exemptions that may reduce it), sales tax on spending, and non-tax costs such as homeowners and flood insurance, which can be large in coastal counties.

Remote workers and newcomers

If you relocate and your employer keeps you on payroll, make sure state withholding is updated. You'll still owe federal tax, and your former state might claim you if your move isn't clean. Establish domicile deliberately and keep records.

Homeowners

Your biggest items are property tax, insurance, and any assessments from HOAs or special districts. Apply for homestead by March 1 of the first year you qualify.

Renters

You pay no property tax directly. You may pay sales tax on some utilities and goods, and landlords generally pass property taxes through. Long-term residential rent is generally exempt from sales tax.

Landlords

Rental income isn't taxed by Florida's state income tax, but you'll report it federally. Long-term residential rent isn't subject to sales tax, but short-term rentals are. Non-homestead properties don't get the homestead exemption and may face a different assessment cap.

Business owners and freelancers

You may owe sales tax collection, reemployment tax if you have employees, and corporate income tax if you operate as a C corporation. If you're self-employed, plan for federal self-employment tax. Use the income tax calculator to estimate your federal liability.

Florida vs Texas vs California: A Fair Comparison

People often compare Florida to other states on taxes alone. The honest picture is more complicated, because a state with no income tax usually raises money elsewhere.

This table is a simplified snapshot, not a ranking. Effective tax burdens depend on your income, housing, spending, and family situation. The Tax Foundation's Florida page offers research-based comparisons and rankings, but note that rankings depend on the methodology and year.

For deeper looks at the other two states, see our guides on Texas income tax in 2026, Texas sales tax filing, and California income tax rates in 2026. You can also run a state-by-state estimate with our US state income tax calculator and read our broader state income tax overview for 2026.

The practical takeaway: if you're weighing a move, add up your likely sales tax, property tax, insurance, and housing costs, not just the income tax you'd skip. A high earner with modest property may save a lot. A lower-income household with a large insurance bill may see a smaller benefit.

Estate, Inheritance, and Other Taxes Florida Doesn't Have

Some taxes you might expect aren't there:

• No state estate or inheritance tax. Federal estate tax can still apply to very large estates. The federal exclusion amount for 2026 is $15 million per person, per Revenue Procedure 2025-32.
• No annual intangibles tax. Florida repealed its annual tax on stocks, bonds, and similar assets years ago. The one-time intangible tax on recorded mortgages mentioned above still exists.
• No state tax on capital gains. Federal capital gains rules still apply. See our guide on capital gains tax rates in 2026.

How to Estimate Your Florida Tax Costs

You can build a rough annual picture in about 15 minutes.

1. Start with federal income tax. Use your expected income and filing status. Our income tax calculator is a quick way to start, and our glossary of essential tax terms helps decode unfamiliar words.
2. Estimate sales tax. Take your yearly taxable spending, then multiply by your county's combined rate. Remember groceries are mostly exempt.
3. Look up property tax. Find your parcel on the county property appraiser's site, or use last year's bill if you're staying put. Check whether your homestead exemption is in place.
4. Add recurring fees. Include vehicle registration, tolls, and HOA or special district assessments.
5. Add business items if relevant. Sales tax collected, reemployment tax, and corporate income tax if you're a C corporation.
6. Compare against your old state. Total everything, not just income tax.

Before you meet a tax professional, it helps to calculate your tax first so your appointment goes to strategy.

Frequently Asked Questions

Does Florida have a state income tax in 2026?

No. Florida does not impose a personal income tax, and the state constitution restricts one. Residents still owe federal income tax. Corporations, however, may owe Florida corporate income tax.

What taxes do Florida residents pay?

Residents typically pay federal income tax, a 6% state sales tax plus any county surtax, and property tax if they own real estate. Depending on circumstances, they may also pay fuel taxes, documentary stamp tax at closing, tourist-related taxes on short-term stays, and business taxes if they own a company.

Is Florida really a tax-free state?

No. Florida has no personal income tax, but it collects sales tax, property tax, fuel taxes, business taxes, and more. Total tax burden depends on how much you spend, what property you own, and what business activity you have.

What is Florida's sales tax rate?

The state rate is 6% on most taxable sales. Most counties add a discretionary surtax, which generally applies to only the first $5,000 of a single item. Check the Department of Revenue's county schedule for your location.

Does Florida tax Social Security or pension income?

No. Florida doesn't tax Social Security benefits, pensions, or retirement account withdrawals at the state level. Federal tax may still apply depending on your income.

How does the Florida homestead exemption work?

If your Florida home is your permanent residence on January 1, you may apply to your county property appraiser by March 1. For 2026, the exemption can reduce taxable value by up to $51,411, and your annual assessment increases are capped. A proposed constitutional amendment on the November 3, 2026 ballot would change this if voters approve it.

Do Florida businesses pay state income tax?

C corporations generally pay Florida corporate income tax at a 5.5% standard rate, subject to exemptions and rules. Sole proprietors and most pass-through entities typically don't owe it, though their owners pay federal income tax.

Does Florida charge tax on hotel stays and short-term rentals?

Yes. Short-term stays of six months or less are subject to state sales tax and typically local tourist development taxes, plus any applicable county surtax.

Does Florida have an estate or inheritance tax?

No. Florida has neither. Very large estates may still face federal estate tax.

What taxes apply when buying a house in Florida?

Expect documentary stamp tax on the deed, documentary stamp tax and intangible tax on a mortgage, and ongoing property taxes. Your title company can give you exact closing figures.

Key Takeaways and Next Steps

• "No income tax" is true at the state level, but not the whole story. Florida replaces that revenue with sales, property, and business-related taxes.
• Sales tax is 6% plus a county surtax, with the surtax usually limited to the first $5,000 of a single item.
• Property tax is local. Your bill depends on your parcel, your taxing authorities, and whether you hold a homestead exemption.
• Amendment 3 could change homestead taxes. It's on the November 3 ballot, needs 60% approval, and would not take effect until 2027.
• Commercial rent is no longer taxed as of October 1, 2025.
• Moving here doesn't automatically end other states' claims. Document your domicile.

What to do next:

1. Look up your county's surtax on the official schedule.
2. If you own a home, confirm your homestead exemption is active, and review your August TRIM notice.
3. If you run a business, verify your entity type and your sales tax and reemployment tax obligations.
4. Estimate your federal tax with the income tax calculator.
5. After November 3, recheck the amendment's outcome before planning around future property tax changes.

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