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United States states

Jurisdiction detail

Florida tax guide

A seeded subnational profile for Florida, built on the schema from the world-class expansion plan.

Country

United States

Tax year

2026

Authority

Florida Department of State / Department of Revenue

Overview

Florida attracts founders with the no-personal-income-tax headline, but real compliance discipline still matters. The annual report is the state-maintenance issue most LLC owners cannot ignore.

Florida LLC annual reports are due by May 1.The on-time LLC annual report fee is 138.75 USD.A 400 USD late fee generally applies after May 1 for LLCs that want to remain active.

Individual income tax

This jurisdiction does not impose its own individual income tax.

Type: none

Business tax

Florida imposes a corporate income/franchise tax on corporations and entities taxed as corporations. The current published rate is 5.5% for taxable years beginning on or after January 1, 2022.

Reference rate: 5.5%

Sales or indirect tax

Florida's general state sales-tax rate is 6%, and discretionary surtax can apply locally.

Base rate: 6%

Marketplace and remote-seller facts still need to be verified against Florida rules.

Deadlines and forms

Florida annual reports are due by May 1 each year. Separate tax-return deadlines can apply for corporations.

Official authority

Visit Florida Department of State / Department of Revenue

Primary sources

Important disclaimer

This library is for general tax education only. Always verify filing obligations, due dates, and tax consequences against the cited primary source or with a qualified tax professional.