States / Florida

Florida

Last checked Oct 22, 2026

Florida has no personal income tax, so practitioner work centers on sales tax, corporate income tax and reemployment tax, all filed with the Department of Revenue. The Department's SAP-based SUNTAX system, conceived in 1991, still runs underneath; since 2025 its file and pay front end has been moving, tax by tax, to a new portal under a $15.2M contract with Revenue Solutions, Inc. (RSI). Unemployment claims run on Reconnect, the renamed CONNECT system Deloitte built for about $78M in total project cost, which a $92.4M modernization program has been upgrading since 2021; its $24.3M user interface contract was terminated after eight months. Sunbiz, the business registry, signed a replacement contract in 2019 that shows $1.4M paid, and in 2025 the Governor asked for $8.8M to replace Sunbiz. Florida has no state paid family leave program.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Ron DeSantis
    • Executive Director: Jim Zingale Florida Department of Revenue
    • Secretary of Commerce: J. Alex Kelly FloridaCommerce (Florida Department of Commerce)
    • Secretary of State: Cord Byrd Florida Department of State

Employer account numbers

Checked Oct 24, 2026. No state income tax on wages, so no withholding account.

Florida has no personal income tax (Department of Revenue: "The State of Florida does not have a personal income tax"), so there is no state withholding account. The only state employer payroll tax account is reemployment tax (formerly unemployment tax), which employers register for, report and pay with the Florida Department of Revenue. No state paid family leave or disability insurance program with an employer account was found.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Florida Department of Revenue (reemployment tax)

Florida's reemployment tax applies to the first $7,000 of each employee's wages, and a new employer pays 2.7% until it has reported for 10 quarters. For 2026 rates run from 0.1% to 5.4%. There are no separate assessments, and the Department moved reemployment tax filing to a new eFile and Pay system on August 24, 2026.

Taxable wage base

2026: $7,000
Not indexed: the first $7,000 paid to each employee in a calendar year (s. 443.1217(2), Florida Statutes, referenced in s. 443.131). source Public record

New employer rate

2026: 2.7% The initial rate stays until the employer has reported for 10 quarters (the guide says approximately 10, depending on the quarter liability began). An employer that becomes liable by succession may take the predecessor's rate. A client of an employee leasing company that files under the client's own rate starts at the initial 2.7% rate. source Public record

Rate range

2026: 0.1% to 5.4%, Benefit ratio plus variable adjustment factor plus final adjustment factor; the final adjustment factor sets the minimum rate for the year, and the minimum can never be below 0.1% Minimum is $7 and maximum $378 per employee at the $7,000 base. The 5.4% rate is also assigned to employers billed for a tax debt for a year or longer and to employers that fail to provide records in an audit. The Employer Guide (R. 03/25) says the rate rules for 2023 through 2025 excluded certain 2020 and COVID-19 benefit charges and the positive adjustment factor (trust fund trigger). source Public record

Rate notices

Reemployment Tax Rate Notices (RT-20) are mailed to all contributing employers immediately before the new rate's effective date; employers can also view the rate in the eFile and Pay system.. Protest: In writing within 20 days of the "Mailed On or Before" date printed on the RT-20, by mail (P.O. Box 6510, Tallahassee, FL 32314-6510), email (Experience_Rating@floridarevenue.com) or fax (850) 488-5997. Reports and taxes must be paid at the assigned rate while the protest is pending. source Public record

Filing

Employer's Quarterly Report (RT-6); domestic-only employers may file the annual RT-7
Due: By the end of the month after the quarter: April 30, July 31, October 31, January 31. Electronic payments must be initiated by 5 p.m. ET on the business day before the due date.
Electronic filing: Required for employers with 10 or more employees in any quarter of the most recent state fiscal year (July through June), for the next fiscal year, and they must also pay electronically; penalty of $25 per report and $1 per employee for not filing electronically.
Reemployment Tax eFile and Pay source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026. Florida's last credit reductions were 0.3% (2011) and 0.6% (2012). source Public record

Recent and coming changes

• Aug 24, 2026 Reemployment tax filing and payment moved to a new eFile and Pay system; most employers first used it for the third quarter 2026 RT-6, due October 31, 2026. The old site stayed open for historical records through September 30, 2026; current login credentials carry over. source Public record

Florida calls the tax reemployment tax; the Department of Revenue administers the tax, and claims for reemployment assistance are filed with the Florida Department of Commerce. No administrative, training or interest assessment is charged with it.

Not confirmed: 2027 minimum rate and rate factors: not yet published by the Department when checked. Voluntary contributions: no provision found in s. 443.131 as read and none mentioned in the Employer Guide or rate page; not confirmed either way. Whether the 2023 to 2025 exclusions of 2020 and COVID-19 benefit charges and of the positive adjustment factor were extended to 2026 rates: the Employer Guide (R. 03/25) describes them only through December 31, 2025.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Florida has no personal income tax, so employers withhold no state income tax from wages (Department of Revenue: "The State of Florida does not have a personal income tax"). No city or county income tax is withheld.

Reemployment tax (unemployment tax), administered by the Department of Revenue, is paid by the employer and not withheld from wages, so it is left out here.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Florida has no personal income tax, so there is no resident credit, part-year rule or reverse credit. Its corporate income/franchise tax applies to corporations, including entities taxed federally as corporations, with income apportioned to Florida by property, payroll and sales in most cases. Florida is an associate member of the Multistate Tax Commission.

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Corporate income/franchise tax: imposed on all corporations for the privilege of conducting business, deriving income or existing within Florida; federal income as adjusted is apportioned to Florida by comparing activities in Florida with activities everywhere, in most cases property, payroll and sales. It does not reach individuals, so it does not create a credit on other states' individual returns. source Public record
• Arkansas lists Florida among the states without a tax similar to its pass-through entity tax for tax years beginning in 2026, and as a state with no owner-level personal income tax on PET income. source Public record

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form F-1120 every year, even with no tax due, by the later of the first day of the fifth month after the year ends (the fourth month for a June 30 year end) or 15 days after the federal due date: May 1, 2026 for calendar 2025, with a six-month extension only on Florida Form F-7004 with the tax paid. Partnerships with a corporate partner file Form F-1065 by the first day of the fourth month (April 1, 2026). Corporations, LLCs, limited partnerships and nonprofits, Florida and foreign, file an annual report with the Division of Corporations between January 1 and May 1 ($150 for a corporation, $138.75 for an LLC, $500 for an LP, $61.25 for a nonprofit), with a $400 late charge for business entities and administrative dissolution in September.

Corporate return

Corporate income tax. Form F-1120, Florida Corporate Income/Franchise Tax Return (or Form F-1120A, the short form). Due: The later of (1) on or before the first day of the fifth month following the close of the tax year (the fourth month for a June 30 year end), or (2) the 15th day following the federal due date without extension; a return due on a weekend or holiday is on time if postmarked the next business day. For tax year 2025: May 1, 2026. Fiscal years: For tax years ending June 30, the due date is the first day of the fourth month following the close of the tax year, and the extension runs seven months instead of six. source Public record

Corporate extension

By request. Six months (seven months for a June 30 year end); only one extension per tax year. Florida Form F-7004 (a federal extension alone does not extend the Florida return). File Form F-7004 and pay all tentative tax by the original due date; the extension is void if the tentative tax is not paid or the tax is underpaid by the greater of $2,000 or 30 percent of the tax shown on the return.

S corporations

No separate S corporation return: an S corporation files Form F-1120 only if it pays federal income tax on Line 23c of federal Form 1120S. Due: Same as Form F-1120. For tax year 2025: May 1, 2026. Same as Form F-1120 (Form F-7004). source Public record

Partnerships

Form F-1065, Florida Partnership Information Return, required of every Florida partnership with a partner subject to the Florida corporate income tax (including an LLC taxed as a partnership with a corporate member); other partnerships file nothing. Due: On or before the first day of the fourth month following the close of the taxable year. For tax year 2025: Apr 1, 2026. Six months on Florida Form F-7004 (a federal extension alone does not extend it); one extension allowed. source Public record

Annual report

Filed with the Florida Department of State, Division of Corporations through File Annual Report (Sunbiz).

Fees are the statutory annual report fee plus, for business entities, the $88.75 supplemental corporate fee of s. 607.193 (so $149.75 for a corporation, $138.75 for an LLC and $499.75 for an LP by statute; the Division's annual report page, quoted on the startup page, lists $150, $138.75 and $500). The Division's own annual report page answered with a Cloudflare check in this run.

Florida has no individual income tax. A June 30 year-end corporation's F-1120 is due the first day of the fourth month (October 1).

Not confirmed: Limited liability partnership annual report rule and fee (not read). Consequences for limited partnerships and nonprofits that do not file (ss. 620.1809 and 617.1420 not read). The Division of Corporations' annual report page (fees as charged, $150 and $500 versus the statutory $149.75 and $499.75) could not be read: Cloudflare check.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Florida has no personal income tax; a business that paid $5,000 or more of sales and use, corporate income or several other taxes in the prior state fiscal year (July 1 to June 30) must file and pay that tax electronically, as must employers with 10 or more employees for reemployment tax, with a $10 penalty for each payment made another way. A late sales tax return or payment costs 10% of the tax, at least $50, and a late corporate income tax return 10% a month up to 50%. The floating interest rate is 11% a year for all of 2026 and stays 11% from January 1 to June 30, 2027.

Interest on unpaid tax

The adjusted prime rate charged by banks, rounded to the nearest full percent, plus 4 percentage points, reviewed for the six months ending September 30 (effective the next January 1) and March 31 (effective July 1); the rate on underpayments may not exceed 12% and the rate on overpayments may not exceed 11%, except for corporate income tax. Compounding: Not stated; the Department's examples multiply the tax by the days late and a daily rate factor (0.000301370 at 11%). s. 213.235, F.S.; Tax Information Publications 25ADM-03, 26ADM-02 and 26ADM-06. source Public record

When tax must be paid electronically

• Sales and use: Paid $5,000 or more in tax during the most recent state fiscal year, or files a consolidated tax return (also covers local option tax, discretionary sales surtax, prepaid wireless fees and solid waste fees and surcharges). Methods: Department's website (ACH debit) or ACH credit initiated by the payer. Enroll to file and pay electronically through the Department's eServices. Penalty for paying another way: $10 for each remittance not made electronically, in addition to any other penalty (s. 213.755(6), F.S.). source Public record
• Corporate: Paid $5,000 or more in tax during the most recent state fiscal year, or required to file federal corporate income tax returns electronically. Methods: Department's website (Forms F-1120A, F-1120ES and F-7004), software vendor products or IRS Modernized e-file; pay by ACH debit or ACH credit. Enroll to file and pay electronically through the Department's eServices. Penalty for paying another way: $10 for each remittance not made electronically, in addition to any other penalty. source Public record
• Other: reemployment tax: Employed 10 or more employees in any quarter during the most recent state fiscal year; agents who file for clients required to file electronically must also file electronically. Methods: Department's website, web import file, direct filing or software vendor products; pay by ACH debit or ACH credit. Enroll to file and pay electronically through the Department's eServices. source Public record
• Other: communications services, documentary stamp, insurance premium, pollutants, severance and other listed taxes: Paid $5,000 or more in tax during the most recent state fiscal year. Methods: ACH debit or ACH credit; filing options vary by tax. Enroll to file and pay electronically through the Department's eServices. Penalty for paying another way: $10 for each remittance not made electronically, in addition to any other penalty. source Public record

Penalties

Late filing

Covers: Sales and use tax (s. 212.12) and corporate income tax (s. 220.801). Sales and use tax: 10% of the tax on a return not timely filed. Corporate income tax: 10% of the tax due with the return for each month or fraction late, after subtracting tax paid on time; a return with no tax due owes $50 a month, up to $300. Maximum: Corporate income tax: 50% in the aggregate. Minimum: Sales and use tax: $50. s. 212.12(2)(a), F.S.; s. 220.801, F.S. source Public record

Late payment

Covers: Sales and use tax. 10% of the tax not paid timely, at least $50. A sales tax return both filed and paid late carries only one 10% penalty, at least $50. s. 212.12(2)(a), F.S. source Public record

Estimated tax, corporations

Charged as both. Interest at 12% per year and a penalty at 12% per year on the underpayment, measured against installments of 90% of the year's tax. Safe harbor: No penalty or interest if payments by each installment date equal what would be due if the estimated tax were the lesser of the tax figured at current rates on the prior year's facts and law, or 90% of the tax finally due for the year. Form: Form F-2220. source Public record

Penalty relief

The Department may settle or compromise penalties when the noncompliance is due to reasonable cause and not willful negligence, willful neglect or fraud; reliance on the Department's written advice counts as reasonable cause (s. 213.21(3), F.S.). First-time or good history: For sales and use tax, the Department settles the penalty for a noncompliant filing event without a written request when there was no noncompliant filing event in the prior 12 months and no unresolved liability; a monthly filer with one prior event also qualifies by paying tax and interest and filing within 30 days after notification (s. 213.21(10), F.S.). source Public record

Other penalties

• Sales tax not disclosed on the return (other than a late filing event). 10% of the unpaid tax for each 30 days or fraction, up to 50%. source Public record
• Sales tax estimated payment not timely remitted. 10% of the unpaid estimated tax. source Public record
• Corporate income tax deficiency due to negligence or intentional disregard of rules. 10% of the deficiency. source Public record
• Corporate income tax deficiency due to fraud. 100% of the deficiency, in place of the negligence penalty. source Public record
• False or fraudulent sales tax return with willful intent to evade. 100% of any unreported tax, plus criminal penalties. source Public record
• Failure to pay electronically when required. $10 for each remittance (and $10 for each report not filed electronically without a waiver). source Public record

Recent and coming changes

• Jan 1, 2027 Floating interest rate announced at 11% for January 1 to June 30, 2027 (TIP 26ADM-06, issued October 21, 2026) source Public record

Statute s. 213.755 lets the Department require electronic filing and payment at $5,000 of prior-year tax; Form GT-800002 (R. 07/23) applies that threshold by tax. Refunds: the overpayment rate is 11% from January 1, 2025 through June 30, 2027 (corporate income tax overpayments were 12% for 2025), and interest on overpayments generally starts on the 91st day after a complete refund application. Sales tax interest is charged at the floating rate (TIP 26ADM-06 lists sales and use tax), not the 1% a month in s. 212.12(3).

Not confirmed: No specific form or online method for requesting a penalty compromise was found on the pages read. Corporate income tax late payment penalty (separate from the late filing penalty) was not found in s. 220.801 or s. 220.803. Reemployment tax penalties for not filing or paying electronically were not read. Dishonored payment penalty not found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Florida has no personal income tax and does not follow IRS postponements automatically. During a governor-declared state of emergency, s. 213.055(2), F.S., lets the Department of Revenue's executive director extend due dates and waive interest; for corporate income tax the Department has used it to suspend due dates for the counties in an IRS postponement until 15 days after the federal date (Hurricane Isaias, Oct. 14, 2026).

When the IRS postpones deadlines

Announces relief case by case Section 213.055(2), F.S.: "the executive director of the Department of Revenue may implement the following actions during a state of emergency declared pursuant to s. 252.36 ... (a) Extend the stipulated due date for tax returns and accompanying tax payments; and (b) Waive interest that accrues during the period of the state of emergency". Hurricane Isaias memorandum: "due dates and extension periods for filing Florida corporate income tax returns and paying tentative tax are suspended until Tuesday, February 23, 2027, which is 15 days after the federal filing extension". Only during a state of emergency declared by the governor under s. 252.36. The Isaias corporate income tax suspension covers the counties the IRS designated, and the memorandum points to the IRS declaration to define affected corporations. s. 213.055(2), F.S.; Department memorandum of Oct. 14, 2026 (citing ss. 220.222(1) and (2), 220.31(1) and (2), and 220.32(1), F.S.). source Public record

Taxes covered

The statute reaches due dates for returns and payments of any revenue source the Department administers. The Isaias memorandum covered corporate income tax returns and tentative tax payments. Not covered: The Isaias memorandum covered corporate income tax only; the Department's emergency page listed no other tax relief for that event. source Public record

State-declared disasters

The governor's state of emergency under s. 252.36 is what triggers the executive director's power under s. 213.055(2); the memorandum says that authority is separate from powers given to agencies in an executive order. source Public record

How to get relief

The memorandum suspends due dates for affected taxpayers as the IRS declaration defines them; it describes no request, form or notation. Penalties: Section 213.055(2)(b) lets the executive director waive interest that accrues during the state of emergency on taxes due before and during the disaster. source Public record

Where relief is posted

Office Closure and Emergency Information, Department Emergency Orders and Emergency Waivers (Florida Department of Revenue)

Other disaster tax rules

• An out-of-state business in Florida during a disaster-response period only for emergency-related work on infrastructure, or under a mutual aid agreement, does not have to register, file or remit state or local taxes for that work, including corporate income tax and use tax on equipment it brings in and removes (s. 213.055(3)). source Public record
• The Governor and Cabinet may refund state and local motor and diesel fuel taxes on fuel donated for official emergency use at the state's request (s. 213.055(1)). source Public record

Recent changes

• The history note of s. 213.055 lists its last amendment as s. 1, ch. 2016-99; what that amendment changed was not checked. source Public record

The Hurricane Isaias memorandum is a scanned PDF with no text layer; its text was read from page images.

Not confirmed: Whether the Department has suspended sales and use tax or other due dates for past emergencies was not checked; only the current emergency page was read. Florida property tax disaster relief (run by property appraisers) and any disaster sales tax refunds were not reviewed.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $211.5B; Individual income tax payments and SECA tax $116.7B; Business income taxes $15.6B; Estate and trust income tax $6.8B; Estate tax $3.0B; Excise taxes $2.5B; Railroad retirement tax $790M; Gift tax $607M; Unemployment insurance tax $558M. source Public record

Filers moving in and out, 2022 to 2023

354,112 returns (605,238 people) with $43.4B of income moved in from other states; 298,763 returns (493,496 people) with $22.7B moved out, a net gain of $20.6B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Florida Department of Commerce (FloridaCommerce)

Florida's minimum wage was $14.00 an hour from September 30, 2025 and rose to $15.00 on September 30, 2026, the last step of the 2020 constitutional amendment; $15.00 stays in effect through 2027. From September 30, 2027 the rate is indexed to inflation each year, with the first adjusted rate taking effect January 1, 2028. Tipped employees may be paid the minimum wage less a tip credit frozen at the 2003 federal amount ($3.02), so the cash wage was $10.98 and is $11.98 from September 30, 2026.

Rate

$14.00 from Sep 30, 2025 In effect January 1 to September 29, 2026.
$15.00 from Sep 30, 2026 Final scheduled step under Fla. Const. Art. X, s. 24(c).
$15.00 from Sep 30, 2026 $15.00 continues through 2027; the first inflation adjustment is calculated on September 30, 2027 and takes effect January 1, 2028. source Public record

How it is set

Scheduled steps in law: CPI-W (constitution); the statute specifies the CPI-W, not seasonally adjusted, for the South Region. Announced: Calculated each September 30 from 2027 and posted on the Department of Commerce and Department of Revenue home pages by October 15; each adjusted rate takes effect the following January 1 Fla. Const. Art. X, s. 24(c); s. 448.110, F.S. (Florida Minimum Wage Act) source Public record

Tipped employees

2026: cash wage $10.98, tip credit $3.02 January 1 to September 29, 2026. The tip credit is capped at the FLSA tip credit allowed in 2003, for employees who meet the FLSA tip credit requirements.
2026: cash wage $11.98, tip credit $3.02 From September 30, 2026: the $15.00 rate less the same $3.02 credit.
2027: cash wage $11.98, tip credit $3.02 Unchanged through 2027. source Public record

Youth and training wages

No state youth or training rate; s. 448.110(3), F.S., incorporates the exemptions and special certificates of FLSA sections 213 and 214. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

Recent and coming changes

• Sep 30, 2026 Minimum wage rises to $15.00 an hour, the last scheduled step; the tipped cash wage rises to $11.98. source Public record
• Sep 30, 2026 Ch. 2024-80 bars political subdivisions from using purchasing or contracting procedures to control the wages or benefits of vendors and contractors; it does not impair contracts entered into before September 30, 2026. source Public record
• Jan 1, 2028 First annual inflation adjustment is calculated on September 30, 2027 and takes effect the following January 1. source Public record

Only employees entitled to the federal minimum wage under the FLSA are entitled to the state minimum wage (s. 448.110(3), F.S.). Section 218.077, F.S. bars political subdivisions from requiring private employers to pay a minimum wage other than the state or federal one, except for their own employees and employers receiving a direct tax abatement or subsidy; the constitutional amendment says it does not preempt any public body from requiring higher wages, and this file does not resolve how the two interact. The $11.98 tipped cash wage is computed from the constitution's $15.00 rate and the $3.02 credit shown for Florida in the U.S. DOL tipped table.

Not confirmed: FloridaCommerce (floridajobs.org) returns 403 'The request is blocked' to this researcher, so its 2026 minimum wage announcement and the required 'Minimum Wage in Florida' employee notice could not be saved; the poster name, its URL and FloridaCommerce's own statement of the $15.00 and $11.98 rates need a browser. Whether s. 218.077, F.S. or the constitutional amendment controls a local minimum wage ordinance was not checked against any court record.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Private insurance option only

Florida has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027. Chapter 2023-149, Laws of Florida (CS/CS/HB 721), approved by the Governor and effective May 25, 2023, authorizes life insurers to transact paid family leave insurance issued to employers (sections 624.6086 and 627.445, Florida Statutes); the House staff analysis says it gives employers the option to offer it.

Recent and coming changes

• May 25, 2023 CS/CS/HB 721 (Chapter 2023-149) defines paid family leave insurance as insurance issued to an employer, authorizes life insurers to transact it, and lets it be issued as a rider to a group disability income policy, within one, or as a separate group policy. It does not create a right to paid family leave benefits or a payroll contribution. source Public record

Voluntary insurance only: the House staff final bill analysis says the bill does not create a right to paid family leave benefits for employees not otherwise eligible under the federal FMLA and gives employers the option to offer the insurance. The site's Florida tax ID page already records that the only state employer payroll tax account is reemployment tax.

Not confirmed: No Florida agency page found that says in so many words that Florida has no state paid family and medical leave or disability insurance payroll contribution.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Florida does not require private employers to give paid sick leave or paid leave for any reason, and section 218.077, Florida Statutes, bars counties, cities and other political subdivisions from requiring employers to provide employment benefits, including paid or unpaid sick leave and vacation. There is no state family and medical leave law, so the federal FMLA applies; employers with 50 or more employees must allow up to 3 working days a year of domestic or sexual violence leave, paid or unpaid at the employer's choice (s. 741.313). Florida has no statute or agency guidance on paying out unused vacation.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: A political subdivision (county, municipality, department, commission, district, board or other public body) may not establish, mandate, maintain or otherwise require an employer to provide employment benefits not otherwise required by state or federal law, and employment benefits include paid or unpaid days off for holidays, sick leave, vacation and personal necessity. It may not use its purchasing or contracting procedures to control or affect the wages or benefits of its vendors and contractors. The section still lets a political subdivision set benefits for its own employees and for employees of an employer receiving a direct tax abatement or subsidy from it, and does not apply to a domestic violence or sexual abuse ordinance, order, rule or policy. The section's history lists ch. 2003-87, 2013-200, 2015-3, 2015-98 and 2024-80. (s. 218.077, F.S.) source Public record

Family and medical leave

Florida has no state family and medical leave law for private employers; it relies on the federal FMLA. The domestic and sexual violence leave in s. 741.313 is listed under other leave, and the paid family leave insurance law (ch. 2023-149, on the site's paid leave page) only authorizes a voluntary insurance product.

Vacation and PTO at the end of employment

Not addressed Florida has no wage payment statute that addresses vacation or PTO at separation and no state labor department guidance on it was found; so payout would follow the employer's policy or contract.

Other leave the law requires

Recent and coming changes

• Sep 30, 2026 Ch. 2024-80 (CS/CS/HB 433), approved April 11, 2024, amended s. 218.077 effective September 30, 2026 to remove the exception that let a political subdivision require benefits for employees of its contractors and subcontractors under its contracts (contracts entered into before that date are not impaired), and, from July 1, 2024, created s. 448.077 preempting local regulation of private employer scheduling. in effect source Public record

What was checked: Read on the Legislature's Online Sunshine site (2026 Florida Statutes): s. 218.077 (local benefit preemption), s. 741.313 (domestic violence leave), s. 250.481 and 250.482 (reserve and National Guard), s. 92.57 (witnesses) and s. 40.271 (jurors); and ch. 2024-80, Laws of Florida. Section 40.271 only bars dismissing a juror because of the nature or length of jury service, so jury duty is not listed as leave; s. 250.481 only bars denying employment or promotion because of reserve obligations. No statute was found requiring private employers to give time off to vote, or bereavement, school, donation, volunteer responder, pregnancy or holiday leave. Firecrawl government index results did not report a creditsUsed figure.

Not confirmed: The vacation answer rests on the absence of any Florida statute or agency guidance found; no Florida court opinion on vacation payout at separation was read. No Florida agency page says in so many words that private employers need not give paid sick leave; status none rests on the absence of any statute found and on s. 218.077. Whether any paid sick leave or family leave bill passed a chamber in the 2026 session was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Florida's general state sales tax rate is 6 percent, and most counties add a discretionary sales surtax that applies where the item or service is delivered; both are reported to the Department of Revenue on the same return. A business outside Florida must register and collect once its taxable remote sales into Florida exceeded $100,000 in the previous calendar year, and marketplace providers collect for their sellers on the same threshold.

State rate

6% s. 212.05, Florida Statutes (listed in TIP 21A01-03)
Retail sales of new mobile homes 3 percent; amusement machine receipts 4 percent; electricity 6.95 percent. source Public record

Local taxes

Yes, collected by the state. Counties impose a discretionary sales surtax that applies to taxable items or services delivered into the county (for motor vehicles and mobile homes, the purchaser's home address); for certain transactions only the first $5,000 of a sale is subject to surtax. Surtax rates are listed on Form DR-15DSS, updated each November. Surtax is collected and remitted to the Department with state tax. Counties may also levy local option transient rental taxes, which in many counties are reported directly to the county. The Address/Jurisdiction Database identifies the county for a Florida address. Rate lookup source Public record

Remote sellers

$100,000; counts taxable: the sum of taxable remote sales (retail sales of tangible personal property ordered from outside Florida and transported into Florida) sales; previous calendar year; since Jul 1, 2021. Register electronically with the Department and file and remit electronically; the TIP gives no number of days after crossing the threshold. The sales tax page lists among businesses that must register an out-of-state business having any number of transactions with total sales over $100,000 in the prior calendar year; the TIP defines the threshold as taxable remote sales whose total exceeds $100,000 in the previous calendar year. There is no transaction count. source Public record

Marketplace facilitators

Must collect (Marketplace providers with a physical presence in Florida, or that make or facilitate more than $100,000 of taxable remote sales into Florida through a marketplace in the previous calendar year. They register on Form DR-1MP, collect and remit electronically, and must certify to their marketplace sellers that they will collect.), since Jul 1, 2021 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Certificate of Registration (Form DR-11) Register Register each location online or on the paper Florida Business Tax Application (Form DR-1); remote sellers and marketplace providers must register electronically, and out-of-state businesses can submit one application for all their out-of-state locations. The Department then sends the Certificate of Registration, the Annual Resale Certificate (Form DR-13) and return forms. source Public record

Filing

• monthly: annual sales tax collections more than $1,000
• quarterly: $501 to $1,000 (most new businesses start quarterly)
• semiannual: $101 to $500
• annual: $100 or less

Due: Due on the 1st and late after the 20th day of the month following each reporting period.
Electronic filing: Required during the next calendar year for a business that paid $5,000 or more in sales and use tax during the state's prior fiscal year (July 1 to June 30); remote sellers and marketplace providers must file and remit electronically regardless.
Vendor discount: Collection allowance of 2.5 percent of the first $1,200 of tax due, not to exceed $30 for each reporting location, only when the return is filed and paid electronically and on time.
Florida Department of Revenue File and Pay source Public record

Certificates

Resale: Florida Annual Resale Certificate for Sales Tax (Form DR-13), sent to registered dealers; use-tax-only registrants do not receive one. The Department offers online verification of annual resale certificates.
Exemptions: Exempt organizations hold a Consumer's Certificate of Exemption, which sellers can verify online. source Public record

Recent and coming changes

• Senate Bill 1074, signed May 11, 2026, allows businesses to round in-person cash transactions to the nearest nickel after state tax and surtax are calculated (TIP 26A01-03, issued June 10, 2026). source Public record
• Jul 1, 2026 Gold and silver coins recognized as legal tender in Florida are not subject to sales or use tax (TIP 26A01-08). source Public record

Statute numbers are from the references line of TIP 21A01-03; the statutes themselves were not read.

Not confirmed: Effective date and session law for the 6 percent state rate: not stated on the Department page read. Registration fee, if any: not stated on the sales tax page read. Whether Florida accepts the MTC or Streamlined certificates in place of Form DR-13: not stated in the sources read. Highest combined rate: the Department publishes surtax rates on Form DR-15DSS, which was not read. Other 2026 TIPs (hunting, fishing and camping holiday; back-to-school holiday; home-hardening products; portable gas cans; tennis tournament admissions) were listed but not read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. Ban struck down in court

Florida's statute barring credit card surcharges, Fla. Stat. 501.0117, is still printed in the 2026 Florida Statutes, but the U.S. Court of Appeals for the Eleventh Circuit struck it down in 2015 as an unconstitutional abridgment of free speech, and the U.S. Supreme Court denied review in 2017. No other Florida law setting a cap or a notice rule for card surcharges was found. The Department of Revenue treats a card processing fee passed on to the customer as part of the taxable sales price.

The rule

Fla. Stat. 501.0117(1) says a seller or lessor that accepts credit cards may not impose a surcharge on a buyer or lessee for electing to use a credit card instead of cash, check or similar means, and defines a surcharge as any additional amount imposed at the time of sale or lease that increases the charge for the privilege of using a credit card. The Eleventh Circuit held the section unconstitutional in Dana's Railroad Supply v. Attorney General (November 4, 2015) and the Supreme Court denied certiorari on April 3, 2017. The Legislature has not repealed the section; it appears in the 2026 Florida Statutes. source Public record

Cards covered

Credit cards; the statute says the term includes cards for which unpaid balances are payable on demand. It does not mention debit or prepaid cards.

Exceptions

Charges imposed under approved state or federal tariffs are not surcharges. A convenience fee charged to a student or family paying tuition, fees or other student account charges by credit card to an Effective Access to Student Education grant eligible institution or to a private school is not a surcharge if it does not exceed the total cost the card company charges the institution.

Enforcement

A violation is a misdemeanor of the second degree (Fla. Stat. 501.0117(2)). Before the 2015 ruling the Attorney General sent cease and desist letters to businesses under the statute.

The law

Fla. Stat. 501.0117, ch. 87-43, Laws of Florida (1987); amended by ch. 2010-219, ch. 2016-53 and ch. 2018-4

Cash discounts

Section 501.0117 does not apply to a discount offered to induce payment by cash, check or other means not involving a credit card, if the discount is offered to all prospective customers. (Fla. Stat. 501.0117(1)) source Public record

Sales tax on the surcharge

Taxable Technical Assistance Advisement 22A-006 (March 24, 2022): a restaurant's 3.5% credit card processing fee, added to card payments as a "Non-Cash Adjustment," is part of the taxable sales price of the meal under s. 212.02(16), F.S., because a seller's expense passed on to the purchaser is part of the sales price. A TAA binds the Department only on the facts of the request, and this one took no position on s. 501.0117. source Public record

Court rulings

• Nov 4, 2015 Dana's Railroad Supply v. Attorney General, State of Florida, No. 14-14426 (U.S. Court of Appeals for the Eleventh Circuit): Four businesses that had received cease and desist letters from the Attorney General challenged Fla. Stat. 501.0117. The court held that the no-surcharge law directly targets speech, fails heightened First Amendment scrutiny, and must be struck down as an unconstitutional abridgment of free speech; it reversed the district court and remanded. The ruling binds federal courts in Florida; the statute remains in the printed code but is not enforceable consistent with this ruling. source Public record
• Apr 3, 2017 Bondi v. Dana's Railroad Supply, No. 15-1482 (Supreme Court of the United States): The Supreme Court denied the Attorney General's petition for certiorari in its April 3, 2017 order list, leaving the Eleventh Circuit ruling in place. source Public record

What was checked: Read Fla. Stat. 501.0117 in the 2026 Florida Statutes on the Legislature's Online Sunshine site; the Eleventh Circuit opinion from govinfo.gov (the court's own site served only a later two page filing for the docket); the Supreme Court's April 3, 2017 order list; and Department of Revenue TAA 22A-006 on floridarevenue.com. A web search found no 2025 or 2026 bill to repeal or amend s. 501.0117.

Not confirmed: No statement by the Florida Attorney General after the 2015 ruling on enforcement of s. 501.0117 was found or checked, and whether any Florida state court has ruled on the section was not checked. The 2026 Florida Senate and House bill searches were not run directly; the absence of a 2025 or 2026 bill rests on a web search.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026

Florida has no pass-through entity tax election because it has no personal income tax. Its corporate income tax applies to corporations and entities taxed federally as corporations; an LLC taxed as a partnership files only an information return (Form F-1065), and only when one or more of its owners is a corporation.

Sources: Department of Revenue (https://floridarevenue.com/taxes/compliance/Pages/violations.aspx for the absence of a personal income tax; https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx for the corporate income tax). Arkansas DFA lists Florida among states without a tax similar to its pass-through entity tax for tax years beginning in 2026 (https://www.dfa.arkansas.gov/wp-content/uploads/States_with_Similar_Tax_PET_2026.pdf).

Not confirmed: No bill to create an entity-level election was searched for in the 2025 or 2026 sessions; none is expected, since Florida has no personal income tax.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Florida has no personal income tax; its corporate income tax adopts the Internal Revenue Code as of a fixed date each year and starts from federal taxable income. Chapter 2026-137 (HB 7031, approved June 11, 2026) moved the date to January 1, 2026, retroactive to January 1, 2026, but keeps sections 168(k), 174(a), 163(j), 274 and 179 as in effect on January 1, 2025 and leaves out sections 168(n) and 174A, so the 2025 federal changes to bonus depreciation, research expensing, the interest limit and section 179 do not apply. Florida also still adds back all federal bonus depreciation and gives it back over seven years.

Follows the Code

Fixed date, Code as of Jan 1, 2026. s. 220.03(1)(n) and (2)(c), F.S., as amended by ch. 2026-137, Laws of Florida
Sections 168(k), 174(a), 163(j), 274 and 179 are included as amended and in effect on January 1, 2025, and sections 168(n) and 174A are not included. Before ch. 2026-137, the date was January 1, 2025 (ch. 2025-208, sections 60 and 61, retroactive to January 1, 2025), which the Department says does not address Public Law 119-21. source Public record

Starting point

Corporations: federal taxable income source Public record

Response to Public Law 119-21

Partly adopted. Chapter 2026-137, Laws of Florida (HB 7031), approved by the Governor June 11, 2026. Years: Retroactive to January 1, 2026
Florida follows the 2025 federal law except for the sections kept as of January 1, 2025 (168(k), 174(a), 163(j), 274, 179) and the sections not included (168(n), 174A). A taxpayer whose federal taxable income is affected recomputes it for Form F-1120 line 1 and attaches a pro forma federal return with the recomputed amount. source Public record

Provision by provision

Other differences

• Section 274 (entertainment and similar expenses) is followed as in effect on January 1, 2025. source Public record
• Section 168(n) (special allowance for qualified production property) is not included. source Public record

Guidance from the state

• Jul 7, 2026 TIP 26C01-01, Florida Corporate Income Tax: Adoption of 2026 Internal Revenue Code
• Dec 1, 2025 TIP 25C01-01, Florida Corporate Income Tax: Adoption of 2025 Internal Revenue Code (notes it does not address Public Law 119-21)

Recent and coming changes

• Taxpayers who already filed a corporate return on a different basis than TIP 26C01-01 describes should file an amended return (Form F-1120X) explaining the reason; the Department says it will work with them on resulting penalties. source Public record

For tax year 2025 the Code as of January 1, 2025 applies (before Public Law 119-21); ch. 2026-137 operates retroactively to January 1, 2026. Neither the act nor the TIP says in so many words which taxable years the January 1, 2026 date first covers.

Not confirmed: Which taxable years ch. 2026-137 first applies to (for example, fiscal years beginning in 2025) is not stated beyond retroactive to January 1, 2026; the TIP's amended return note suggests some returns already filed are affected. Department emergency or permanent rules under ch. 2026-137 were not checked. The 2026 Form F-1120 instructions were not read.

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Florida has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees. Florida Statutes 448.07 bars paying employees of one sex less than the other for equal work, for employers with two or more employees, but it sets no posting or disclosure duty. No city or county ordinance requiring pay in postings was found.

Salary history ban: No. No salary history provision was found in Chapter 448 or the Florida Civil Rights Act. source Public record

What was checked: Checked the 2026 Florida Statutes on the Legislature's Online Sunshine site: all of Chapter 448 (General Labor Regulations, Part I Terms and Conditions of Employment, ss. 448.01 to 448.111, and Part II Labor Pool Act), and the Florida Civil Rights Act (Chapter 760, Part I), whose s. 760.10(1)(a) makes it unlawful to discriminate with respect to compensation. Section 448.07 (Wage rate discrimination based on sex prohibited) applies to any person who employs two or more employees and lets an employee sue for unpaid wages, limited to one year before the claim. No section requires pay in postings, pay disclosure or a salary history rule. Section 448.077 preempts local regulation of employee scheduling only.

Not confirmed: Agency pages: the Florida Commission on Human Relations' pages were not checked. Local ordinances: no Florida city or county code was read. A web search turned up no Florida ordinance on pay in postings; not confirmed from the codes of Miami-Dade, Broward, Orange or Hillsborough counties or their large cities. Whether Fla. Stat. 218.077 (local government wage and employment benefit requirements) limits a local posting rule: not read. 2026 Regular Session bills on pay transparency were not checked bill by bill.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Florida Department of Revenue

Florida's power of attorney is Form DR-835, Power of Attorney and Declaration of Representative, mailed or faxed to the office handling the matter; the form's instructions say other types of powers of attorney are not acceptable. Florida has no personal income tax and no paid preparer registration program was found. Corporate income tax returns must be e-filed when the federal return must be e-filed or $5,000 or more of the tax was paid in the prior state fiscal year; there is no Florida preparer return-count mandate.

Power of attorney

Form DR-835, Power of Attorney and Declaration of Representative (R. 10/11, Rule 12-6.0015, F.A.C.). Attorney, certified public accountant, enrolled agent, former Department employee, reemployment tax agent, or other qualified representative; each representative is listed individually and signs the declaration. Any tax administered by the Department, for the types of tax, years or periods and tax matters (audits, protests, refunds and others) listed, including audit and collection; Section 4 appoints a reemployment tax agent on a continuing basis. It does not include endorsing or cashing warrants or signing certain returns. Mail or fax to the office or employee handling the specific matter, or send it with the document it relates to; for a reemployment tax agent appointment, mail to P.O. Box 6510, Tallahassee FL 32314-6510 or fax 850-488-5997. Photocopies and fax copies are usually acceptable; e-mail transmissions are not. Remains in effect until revoked. A new DR-835 does not revoke earlier ones unless the Section 7 box is checked and a copy of the one to revoke is attached. form source Public record

Federal Form 2848

Not accepted The DR-835 instructions say e-mail transmissions or other types of powers of attorney are not acceptable; the Department did not name Form 2848 in the pages read source Public record

Information only

No separate information authorization was found; DR-835 itself authorizes a representative to receive and inspect confidential tax information. source Public record

Preparer registration

No program found

Preparer ID on returns

A person, firm or corporation that prepares a corporate income tax return for compensation must sign it and provide the FEIN and PTIN. PTIN: required. source Public record

E-file mandate for preparers

Corporate income tax: e-file required if the taxpayer must e-file its federal income tax return, or if $5,000 or more in Florida corporate income tax was paid in the prior state fiscal year. By statute the executive director may require e-filing and e-payment for any tax where $5,000 or more was paid in the prior state fiscal year. Taxpayer-based requirements for Department-administered taxes; no preparer mandate based on return count was found. Penalty: $10 for each report not filed electronically and $10 for each remittance not paid electronically when required, unless a waiver was obtained. source Public record

Transcripts and account records

Complete Form DR-841, Request for Copy of Tax Return, and email it to recordsrequests@floridarevenue.com, mail it to Records Management, MS 1-5730, Florida Department of Revenue, 5050 W. Tennessee Street, Tallahassee FL 32399-0158, or fax it to 850-922-5936 or 850-922-0861. Form DR-841, Request for Copy of Tax Return (R. 07/15). Who can ask: The taxpayer, or a representative with a signed Form DR-835 attached. A copy of any tax return filed with the Department, by tax type and the from and to periods requested; delivered by secure email, unsecure email if authorized, fax or mail. Online for representatives: The new eFile and Pay system lets users access prior returns filed in it; filing history from the old system was not transferred. request source Public record

Online access for professionals

eServices File and Pay (new eFile and Pay system). File returns, access prior returns and make payments; enrolled users, guest users with alternate credentials and bulk filers use the same login page. Reemployment tax agents file in the reemployment tax application. source Public record

Practitioner line

No practitioner line found; questions on Form DR-841 go to 850-488-6800. source Public record

Recent and coming changes

• Aug 3, 2026 Reporting of alcoholic beverages and tobacco sales moved to the new eFile and Pay system source Public record
• Aug 24, 2026 Reemployment tax returns and payments (RT-6, RT-7, RT-8A) moved to the new eFile and Pay system source Public record

Florida has no personal income tax. No paid preparer registration program was found on the Department pages read; registration is set to false on that basis.

Not confirmed: Rule 12-6.0015, F.A.C., on flrules.org returned a Cloudflare challenge and was not read How a representative is given access to a client's account in the new eFile and Pay system: not described in the FAQ read Fee and turnaround for DR-841 copy requests: not stated on the form or FAQ Processing time for DR-835: not stated A primary source confirming that Florida has no paid preparer registration rule (registration false rests on absence)

Rules for tax professionals in every state

Federal tax data sharing

8 IRS data-sharing agreements with agencies in Florida, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Florida Department of Revenue source Public record. How the IRS shares tax data with the states

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