Florida does not impose an individual income tax

# Summary

Florida does not impose an individual (personal) income tax. There is no Florida individual income tax return and no Florida individual income tax filing requirement. The position is stated directly by the Florida Department of Revenue and rests on Article VII, Section 5(a) of the Florida Constitution.

Scope: this determination covers the tax on the income of natural persons only. It does not mean Florida taxes no income at all — Florida imposes a corporate income tax under Chapter 220, Florida Statutes, at 5.5 percent of net income. See "What Florida does impose" below before relying on this page for an entity question.

# Florida Department of Revenue statement

The Department states the rule in two separately published places.

Taxpayer FAQ, answering "Do I have to file a personal income tax return in Florida?":

"Florida does not impose a personal income tax, so there are no filing requirements."

The Department gives its own authority for that answer as "Section 5, Florida Constitution." The same answer directs businesses to the separate business tax obligations described in brochure GT-800029, and directs federal income tax questions to the Internal Revenue Service.

Brochure GT-800025, Tax Information for New Residents, page 3, under the heading "Other Taxes and Fees":

"Florida does not impose personal income tax, inheritance tax, gift taxes, or tax on intangible personal property."

# Constitutional basis — Fla. Const. art. VII, § 5(a)

Article VII, Section 5 of the Florida Constitution, "Estate, inheritance and income taxes," provides in relevant part:

"(a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state."

The section in its current form was adopted in 1971 (Am. H.J.R. 7-B, 1971).

Read precisely, § 5(a) is a ceiling defined by reference to the federal credit, not a flat prohibition. Because no federal credit or deduction for a state income tax on natural persons is presently allowed in the manner the provision contemplates, that ceiling is zero, and the practical effect is that no Florida individual income tax may be levied.

Drafting note for anyone citing this: state the operative rule on the authority of the Department of Revenue, and cite § 5(a) as the constitutional basis. Do not paraphrase § 5(a) itself as "the Florida Constitution prohibits an income tax" — that overstates what the text says.

Subsection (b) of the same section sets a separate 5 percent ceiling on taxes upon the income of "residents and citizens other than natural persons," subject to legislative override by a three-fifths vote of each house. That subsection is the constitutional room in which Florida's corporate income tax operates.

# What Florida does impose

This page is limited to the individual income tax. Florida imposes, among other levies:

Corporate income tax. Section 220.11(1), F.S., imposes "a tax measured by net income ... on every taxpayer for each taxable year for the privilege of conducting business, earning or receiving income in this state, or being a resident or citizen of this state," at 5.5 percent of net income under § 220.11(2)(a). Chapter 220 reaches only a "taxpayer," which § 220.03(1) defines as "any corporation subject to the tax imposed by this code"; "Corporation" is separately defined to include limited liability companies under chapter 605 and a list of other entities. Natural persons are outside the chapter.

Other taxes and fees. Per GT-800025: sales and use tax at 6 percent plus any applicable discretionary sales surtax; ad valorem (property) tax assessed by the county property appraiser; documentary stamp tax and nonrecurring intangible tax; reemployment tax; communications services tax; fuel taxes; lead-acid battery fee; local option transient rental taxes; motor vehicle fee (Lemon Law); new tire fee; and rental car surcharge.

Pass-through income. Because Florida imposes no individual income tax, a Florida resident owes no Florida individual income tax on a distributive share of partnership or S corporation income. The entity itself may still fall within Chapter 220 depending on its classification.

# Filing consequences

There is no Florida individual income tax return to file, and no Florida individual income tax extension, estimated payment, or withholding regime for wages.

Federal obligations are unaffected. The Department's FAQ directs taxpayers to the Internal Revenue Service for federal income tax matters.

A new Florida resident's registration obligations, if any, arise from business activity rather than from personal income — GT-800025 directs a person conducting business in Florida to register as a sales and use tax dealer before beginning business, using the Florida Business Tax Application (Form DR-1).

# Coverage and verification

Tax years covered: 2025.

Verified on 2026-08-12 against floridarevenue.com (Department of Revenue FAQ and brochure GT-800025) and flsenate.gov (Florida Constitution). Both Department sources were retrieved and read in full; the constitutional text was retrieved from the Florida Senate's published Constitution.

No change to Florida's treatment of individual income was identified for tax year 2025. Article VII, Section 5 has stood in its current form since 1971.

# Sources

Florida Department of Revenue, taxpayer FAQ, "Do I have to file a personal income tax return in Florida?" — https://floridarevenue.com/faq/Pages/FAQDetails.aspx?FAQID=1466

Florida Department of Revenue, GT-800025, Tax Information for New Residents, page 3 — https://floridarevenue.com/Forms_library/current/brochure/gt800025.pdf

Florida Constitution, Article VII, Section 5 (The Florida Senate) — https://www.flsenate.gov/Laws/Constitution#A7S05

Fla. Stat. § 220.11 (tax imposed) and § 220.03 (definitions), as published in this library.