Florida is one of the most tax-friendly states for individuals, with no state personal income tax, a protection enshrined in the Florida Constitution (Article VII, Section 5). Residents keep 100% of their earnings from state income tax. The state sales tax rate is 6.00%, with county discretionary surtaxes varying by jurisdiction.Use the calculators below to understand your Florida tax picture for 2026.
Income Tax
None (0%)
Sales Tax
State rate 6.00%
Capital Gains
No state tax
Florida Sales Tax
Florida levies a 6.00% state sales tax. Counties may impose a discretionary sales surtax of up to 2.5% on the first $5,000 of a transaction. Each county sets its own rate. Most grocery food items are exempt from Florida sales tax.
How Florida Funds State Government
Florida funds state government primarily through sales tax (6% state + county discretionary surtax), tourism-related taxes (tourist development tax, rental car surcharge), documentary stamp taxes on real estate transactions, and corporate income tax (5.5% on corporations only). Florida's constitution prohibits a state personal income tax (Article VII, Section 5). Property taxes in Florida are levied exclusively by local governments (counties, municipalities, school boards, and special districts); there is no state-level property tax.
OBBBA Deductions
The One Big Beautiful Bill Act (OBBBA) introduced federal deductions for tips, overtime, and senior income. Since Florida has no state income tax, there is no state-level conformity issue. The federal deductions reduce your federal taxable income regardless. You already pay $0 state tax on all income.
No. Florida has no state personal income tax. The Florida Constitution (Article VII, Section 5) prohibits a state personal income tax. This means 100% of your wages, tips, overtime, and other earned income are free from state income tax withholding.
What is the sales tax rate in Florida?
The state sales tax rate is 6.00%. Counties may levy a discretionary sales surtax (up to 2.5%) on the first $5,000 of a transaction. Most grocery food items are exempt from Florida sales tax.
How does Florida fund state government without an income tax?
Florida funds state government primarily through sales tax, tourism-related taxes, and documentary stamp taxes on real estate transactions. Florida also has a 5.5% corporate income tax. Property taxes in Florida are levied exclusively by local governments; there is no state-level property tax.
Does the OBBBA overtime/tips deduction matter in Florida?
The OBBBA deductions for tips and overtime apply to your federal tax return regardless of state. Since Florida has no state income tax, there is no state-level conformity issue. You already pay $0 state tax on all income including tips and overtime.
Does Florida tax retirement income?
No. Florida has no state income tax, so Social Security benefits, pensions, 401(k) distributions, and IRA withdrawals are all free from state-level taxation.
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