Florida has no personal income tax, but corporations pay 5.5% corporate income tax and every business deals with sales tax, reemployment tax, annual reports and tangible property tax.
A few quick questions. Your deadlines update instantly below.
Quarterly reports are due the last day of the month after each quarter. Details →
No tax is due, but partnerships with a corporate partner must file F-1065. Details →
It is filed between January 1 and May 1. Details →
Florida taxes C corporations, and LLCs taxed as corporations, at 5.5% after a $50,000 exemption. Partnerships, S corporations and sole proprietors generally owe no Florida income tax.
Tax is 5.5% of Florida net income above $50,000. The return is due the 1st day of the 5th month after year-end (the 1st day of the 4th month for June 30 year-ends). Corporations owing more than $2,500 must make estimated payments.
S corporations generally don't owe Florida tax. A return is required only if the corporation pays federal tax at the entity level, such as built-in gains tax.
No tax is due, but partnerships with a corporate partner must file F-1065. Partnerships owned only by individuals don't.
The state rate is 6%, plus a county discretionary sales surtax. The sales tax on commercial rent was repealed effective October 1, 2024.
Returns are due the 1st and late after the 20th of the month after each filing period. File even with no sales. Florida offers a collection allowance for timely electronic filers.
Every state deadline in this guide on one page, ready to print or add to your calendar.
There is no state income tax withholding. Employers pay reemployment (unemployment) tax.
Quarterly reports are due the last day of the month after each quarter.
Every Florida entity files an annual report with Sunbiz. Businesses with equipment file a tangible personal property return with the county.
It is filed between January 1 and May 1. Fees are $138.75 for LLCs, $150 for corporations and $61.25 for nonprofits. For-profit entities pay a $400 late fee after May 1, and Florida eventually dissolves entities that don't file.
It is due April 1 to the county property appraiser. Up to $25,000 of value is exempt, but you must file an initial return to claim it.
Federal exemption does not cover Florida sales tax on its own.
Nonprofits apply to the Florida Department of Revenue for a sales tax exemption certificate. Charitable solicitation registration with FDACS and audit thresholds are covered in our Florida Nonprofit Guide.
Not if taxed as a partnership or disregarded entity. Only LLCs taxed as C corporations pay the 5.5% corporate income tax.
For-profit entities pay a $400 late fee, and Florida can administratively dissolve entities that don't file.
No. Florida repealed the business rent tax effective October 1, 2024.
Download the Florida Business Tax Calendar (PDF).
Greywood CPA prepares state returns, PTET elections and payroll filings for businesses and nonprofits in Florida, with fixed, transparent pricing.
See our Florida servicesThis guide is general information as of October 2026 and is not tax advice. Rates, thresholds and deadlines change, and local taxes vary. Federal deadlines are not shown. Confirm your obligations with a CPA before filing.