Does Florida have a state income tax?

What does the Florida Department of Revenue say?

The department's FAQ answers directly: Florida does not impose a personal income tax, so there are no filing requirements for individuals. Businesses are different and do have Florida filing requirements, and federal income tax questions go to the IRS.

The department's new-resident brochure (revised August 2025) adds that Florida does not impose an inheritance tax, gift tax or tax on intangible personal property. Florida's estate tax no longer applies to people who died after December 31, 2004, because of a change in federal law.[1][2][3]

Which Florida taxes will you still pay?

No tax on wages does not mean no taxes. These are the main state and local taxes the Department of Revenue describes for new residents:

• Sales tax: 6% state tax plus a county discretionary surtax. For calendar year 2026, Broward County's surtax is 1% (7% combined) and Palm Beach County's is 0.5% (6.5% combined), after Palm Beach County's 1% infrastructure surtax was repealed effective Dec. 31, 2025 and a new 0.5% school capital outlay surtax began Jan. 1, 2026.
• Use tax: owed on items used in Florida when sales tax was not collected, such as some out-of-state online purchases and vehicles brought into Florida within six months of purchase.
• Property tax: assessed each year by the county property appraiser and collected by the county tax collector. A primary residence may qualify for a homestead exemption of up to $50,000 of assessed value, which also limits how much the assessment can rise each year.
• Documentary stamp tax: due on deeds that transfer Florida real estate and on notes and mortgages; mortgages and liens also carry a one-time nonrecurring intangible tax.
• Other taxes and fees, such as the communications services tax and fuel taxes.[2][4]

What if you are moving from a state with an income tax?

Florida's lack of an income tax helps only once you are actually a Florida resident. The Department of Revenue describes residency as having your true, fixed and permanent home and principal establishment in Florida, and says a declaration of domicile, a homestead exemption or Florida voter registration can establish it.

Your former state may have its own rules about part-year residency and when it stops taxing you. Because those rules vary, talk with a CPA or tax attorney before the year of your move ends.[2]