Florida Business Tax Guide

This guide explains what taxes Florida businesses have to pay, what forms you need to file, and what the deadlines are.

Florida Business Tax Application / Form DR-1

Form DR-1: Florida Business Tax Application is the form you use to tell the Florida Department of Revenue that you’re in business. You also use this form when your business details change.

This form reports what business activities you engage in. It helps both you and the FL DOR understand what state taxes you need to pay.

Sales and Use Tax

Prepaid Wireless E911 Fee

This fee applies to businesses that sell prepaid phones, phone cards, or calling arrangements.

Solid Waste — New Tire Fee, Lead-Acid Battery Fee, and Rental Car Surcharge

Solid waste fees and surcharges apply to tire sales, lead-acid battery sales, car-sharing, and motor vehicle rentals.

Gross Receipts Tax on Dry-Cleaning

Dry-cleaning services have a special tax and almost must complete Registration Package (GT-400401) for fuels and pollutants.

Reemployment Tax

Reemployment tax is the Florida unemployment tax. It applies to almost any business with employees who are not owners.

If you lay employees off, talk to your tax accountant about whether you have to pay reemployment tax on severance pay, but it’s usually a moot point since you probably already hit the cap on reemployment taxes anyway.

There is no other payroll tax in Florida since Florida doesn’t have a personal income tax.

If you use independent contractors, you must complete Independent Contractor Analysis (Form RTS-6061).

Communications Services Tax

The Florida communications services tax applies to

Documentary Stamp Tax

Businesses that enter into written obligations for customers to pay money that aren’t recorded with the Clerk of Court or County Comptroller pay this tax.

Gross Receipts Tax on Electrical Power and Gas

This tax applies to utility companies.

Severance Taxes and Miami-Dade County Lake Belt Fees

This tax applies to businesses who extract the following types of materials from the soils or waters of Florida

Enrollment to File and Pay Tax Electronically

You can enroll to electronically file the tax returns for the above taxes and pay them electronically. If you have more than $100,000 per year in remote sales, you must file electronically.

Other Taxes That Apply to Florida Businesses

These taxes are separate from your Business Tax Application.

Property Tax

Most businesses that own real estate in Florida pay property tax.

Business Tax Receipt

Many cities and counties require you to obtain a business tax receipt if you do business in their jurisdiction. It is usually a fixed registration fee with tiers based on your type of business and your size.

Check your city and county websites for details.

Florida Corporate Income Tax

Florida has an income tax for corporations only. The tax is a flat rate of 5.5%. There is no income tax for other types of businesses or individuals.

The follow business entities are subject to the corporate income tax

You may need to file a Florida Form F-1120 Corporate Income Tax Return even if you don’t owe taxes.

Florida Corporate Income Tax Exemption

You can subtract $50,000 as an exemption when calculating your Florida net income.

Florida Corporate Income Tax Credits

Florida corporations can qualify for several state tax credits to offset their income taxes.

Job Incentives
Investment Incentives
Credits for Other Taxes Paid
Incentives for Insurers and Health Maintenance Organizations
Energy Incentive

Filing and Paying Florida Corporate Income Taxes

Due Date
Other Corporate Income Tax Rules