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Florida Tax Guide
No income tax

Florida —
no income tax, but commercial rent tax is unique to Florida.

Florida has no personal income tax and a low corporate tax rate. But the commercial real estate rent tax — unique to Florida — catches business owners who lease office or retail space completely off guard.

0%Personal income tax
5.5%Corp income tax
2%Commercial rent tax
May 1Annual report deadline
Other state guides
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Florida is one of the most tax-friendly states for small business founders. No personal income tax, no inheritance tax, no estate tax. The corporate income tax of 5.5% applies only to C-Corps — LLCs, S-Corps, and sole props pay no Florida income tax.
0%
Personal income tax
Florida has no personal income tax — constitutionally banned
5.5%
C-Corp income tax
Only C-Corps pay this. LLCs, S-Corps, sole props — no Florida income tax
2%
Commercial rent tax
Unique to Florida — tax on commercial lease payments. Applies to most business tenants
6%
State sales tax
Base state rate. County discretionary surtax adds 0.5%–2%. Most areas hit 7%–7.5%
$138.50
Annual report fee
Due May 1 every year. Missing the deadline jumps the fee to $538.75
May 1
Annual report deadline
Not May 15 like Texas or April 15 like federal — May 1 is unique to Florida
Florida's annual report penalty is severe. The annual report fee is $138.50 — but if you miss the May 1 deadline, it jumps to $538.75. If you still haven't filed by the third Friday in September, your business is administratively dissolved. Set this reminder without fail.

Florida commercial rent tax — the surprise tax most tenants miss

Florida is the only state in the US that taxes commercial rent payments. If you lease office, retail, warehouse, or storage space in Florida, you owe this tax — and your landlord is responsible for collecting it from you.

If you lease commercial space in Florida, you're paying this tax right now. Florida's commercial rent tax is typically built into your lease payments. Your landlord collects it and remits it to the state. But if they're not collecting it — you're still liable. Check your lease.
2%
Current commercial rent tax
Reduced from 5.5% in 2023 and 4.5% in 2024. Rate is 2% starting January 1, 2025
All leases
What it applies to
Office, retail, warehouse, storage, parking. Any commercial space lease in Florida
Exempt
Residential leases
Personal residential rentals are exempt — only commercial property is taxed
Good news — the rate dropped significantly. The Florida commercial rent tax was reduced from 5.5% to 4.5% in 2024, then to 2% in 2025. If you've been in Florida for a few years, you're now paying significantly less than before. Make sure your landlord updated the amount they're collecting.
The commercial rent tax is reported on your Florida sales tax return (Form DR-15). If your landlord collects and remits it, you don't need to file separately. But if you have any doubt about whether your landlord is handling it — contact the Florida Department of Revenue to verify.

Florida forms and key deadlines

May 1
Annual Report — Florida Division of CorporationsFiled at sunbiz.org. Due May 1 every year. $138.50 for LLCs and corporations. After May 1 fee jumps to $538.75. Required even if no changes to your business.
May 1
DR-15
Sales and Use Tax ReturnFiled monthly, quarterly, or annually. Includes sales tax collected AND commercial rent tax if applicable. Due 20th of month following period. File at floridarevenue.com.
20th following period
F-1120
Florida Corporate Income Tax ReturnFiled only by C-Corps. Due 5th month after fiscal year end (April 1 for calendar year). No Florida income tax return for LLCs, S-Corps, or sole props.
5th month after YE
RT-6
Employer's Quarterly ReportUnemployment insurance and reemployment tax. Filed quarterly with Florida Department of Revenue. Due last day of month following quarter.
Quarterly
Jan 20
December sales tax return (monthly filers)File DR-15 for December sales and commercial rent
Sales tax
Apr 15
Federal 1040 + Q1 estimated tax — no FL personal returnFederal only — no Florida personal income tax return exists
Federal only
May 1
Florida Annual Report — sunbiz.org$138.50 — missing this deadline costs you $400 extra
Critical
Jun 16
Q2 federal estimated taxFederal only — no Florida state quarterly payments required
Federal
Sep 15
Q3 federal estimated taxFederal only — no Florida state quarterly payments required
Federal

Key tips for Florida founders

Florida is excellent for founders. No personal income tax saves most profitable founders $10,000–$30,000/yr compared to California or New York. No S-Corp state return required. Federal-only personal filing with no state overlay.
May 1 is the one Florida date that cannot be missed. The annual report deadline is May 1 — not May 15, not April 15. The penalty for missing it nearly quadruples your fee. Set a recurring calendar reminder for April 20 to give yourself a 10-day buffer.
Check your commercial lease for the rent tax line. Florida's 2% commercial rent tax should appear as a separate line on your lease or invoice. If you don't see it — ask your landlord. If they're not collecting it, the liability can fall back on you during an audit.
Florida has no state quarterly estimated tax payments. Because there's no personal income tax, you only make federal quarterly estimated payments. Your only Florida ongoing obligation (if you sell goods/services) is the monthly or quarterly sales tax return. Much simpler than most states.