Florida Taxes for Tax Year 2025 (Filed 2026): No Income Tax, Sales Tax, Property Tax, and Key Deadlines

 

Florida is often called a no income tax state, but most people still pay Florida taxes in other ways: sales and use tax at the register, county surtaxes, property taxes billed locally, and a few transaction or business taxes. This guide covers the practical Florida tax items you are most likely to run into during Tax Year 2025 (Filed 2026), with examples you can copy and adjust to your numbers.

Topic What Most People Should Know
Personal Income Tax No Florida state personal income tax return for most residents
Sales Tax State sales tax is 6% on many taxable sales
County Surtax Many counties add a discretionary surtax, the rate depends on the county
Property Tax Local tax with statewide timing patterns, early payment discounts, and delinquency rules
Common Real Estate Tax Documentary stamp tax can apply to deeds and financing documents

 

Florida Personal Income Tax

Florida does not levy a state personal income tax on natural persons, so most residents do not file a Florida individual income tax return.

What this means in real life:

  • If you move to Florida in 2025, you still file your federal return in 2026, but there is usually no separate Florida income tax return.
  • Your state tax planning is mostly about sales tax, property taxes, and any business or transaction taxes that apply to you.

Florida Sales Tax and Use Tax

Florida’s general state sales tax rate is 6% on many taxable sales, with a few category-specific exceptions. Many counties also impose a discretionary sales surtax on top of the 6% state rate.

 

Local Discretionary Sales Surtax

Many counties add a discretionary sales surtax on top of the 6% state rate. The surtax depends on the county, so the combined rate can vary by location.

 

Example 1

You buy a taxable item for $120 in a county with a 1.0% discretionary surtax.

State sales tax: $120 × 0.06 = $7.20
County surtax: $120 × 0.01 = $1.20
Total tax: $8.40
Total paid: $128.40

 

Use Tax, the Part People Forget

If you buy a taxable item and Florida sales tax was not paid at the time of purchase, Florida use tax may be due. This comes up often on out-of-state or online purchases delivered into Florida.

 

Example 2

In 2025 you buy a $2,000 taxable item online, shipped into Florida, and no Florida tax is collected at checkout.

Use tax may still be due because Florida tax was not paid at purchase.
If your county surtax applies, your combined rate can be higher than 6%.
Practical shortcut: use your county’s surtax rate and calculate the tax the same way as the sales tax example above.

 

Florida Property Tax

Florida property tax is administered locally by counties, cities, school districts, and special districts. Even though the bill is local, Florida has consistent statewide timing patterns and payment rules.

 

Key Dates That Matter

Time of Year What Usually Happens
January 1, 2025 Assessment date for 2025 property taxes
March 1, 2025 Common deadline to apply for exemptions like homestead with your county property appraiser
August 2025 TRIM notice is typically mailed
September 2025 Common appeal window tied to TRIM notice timing
November 2025 Tax collector sends tax bills

Paying the Bill, Discounts, and Delinquency

Florida commonly offers early payment discounts and sets a delinquency date for unpaid taxes.

When You Pay Common Discount
November 4%
December 3%
January 2%
February 1%

Unpaid property taxes generally become delinquent on April 1.

Example 3

Your 2025 property tax bill is $4,800, billed in November 2025.

  • Pay in November: 4% discount, $4,800 × 0.04 = $192 discount, you pay $4,608
  • Pay in December: 3% discount, you pay $4,656
  • Pay in January: 2% discount, you pay $4,704
  • Pay in February: 1% discount, you pay $4,752

 

Homestead Exemption

If the home is your permanent residence, or your dependent’s permanent residence, you may qualify for a homestead exemption of up to $50,000. The exemption is structured in two layers.

Homestead Layer How It Works
First $25,000 Applies to all property taxes, including school district taxes
Additional up to $25,000 Applies to assessed value over $50,000, and only to non-school taxes

Example 4

Your home’s assessed value for 2025 is $240,000 and you qualify for homestead.

  • For school taxes, the first $25,000 can apply, so taxable value for that portion could be $240,000 − $25,000 = $215,000.
  • For non-school taxes, the additional layer can apply, so taxable value for that portion could be $240,000 − $50,000 = $190,000, if you receive the full $50,000 structure.

Your final bill depends on your local millage rates and any non-ad valorem assessments.

 

Save Our Homes Cap and Portability

After the first year a home receives homestead exemption and is assessed at just value, the assessed value increase is limited to 3% or CPI, whichever is less. Florida also allows some homeowners to transfer, or port, all or part of the assessment difference to a new Florida homestead if they meet timing rules.

 

Other Florida Taxes You May Run Into

Florida Corporate Income Tax

Florida imposes a corporate income or franchise tax on corporations, and on entities treated as corporations for federal purposes, doing business in Florida. The Florida corporate income tax return is Form F-1120, and corporations generally must file each year even if no tax is due. Due dates can vary by tax year ending.

 

Documentary Stamp Tax

Florida documentary stamp tax commonly shows up in real estate and financing documents.

Document Type Common Rate Common Notes
Deeds and certain transfers $0.70 per $100 of consideration Some local variations exist in certain situations
Notes and mortgages (written obligations to pay money) $0.35 per $100 Tax on a note or other written obligation to pay money is capped at $2,450

Example 6

You buy a home in 2025 for $350,000.

Deed documentary stamp tax: $350,000 ÷ 100 = 3,500 units; 3,500 × $0.70 = $2,450

If you also sign a $400,000 mortgage note:

Note documentary stamp tax: $400,000 ÷ 100 = 4,000 units; 4,000 × $0.35 = $1,400, subject to the cap rules described above

Commercial Rent Tax Change in 2025

Florida issued guidance that sales tax on commercial rentals is repealed for rental or occupancy periods beginning on or after October 1, 2025, while rent for periods through September 2025 can remain taxable even if paid later.

 

Sales Tax Holidays in 2025

Florida publishes sales tax holiday and exemption period information that can change the tax treatment of certain items during specific windows. Holiday rules can be specific, so confirm eligibility before assuming a purchase is exempt.