2026 Florida State Tax Deadlines

Florida business tax deadlines for 2026

Corporate Income/Franchise Tax deadlines and requirements

C Corporations in Florida must file and pay Corporate Income/Franchise Tax by May 1, 2027, following Florida's specific due date schedule.

Filing requirements include:

1. Complete Form F-1120 (Corporate Income/Franchise Tax Return)
2. File via Florida E-Services
3. Payment must be made by May 1, 2027
4. Electronic filing is required for most Corporate taxpayers

Extension to file taxes in Florida for 2026

The Extension Deadline for Florida Corporate income tax returns is November 1, 2027 (for victims of declared disasters; otherwise, the federal extension of May 1 applies). Florida grants extensions based on federal extension rules and disaster declarations. This is an extension to FILE, not an extension to PAY—payment is still due May 1, 2027.

Pass-through entities

Florida Pass-through Entity Elections

Florida does not require separate state-level pass-through returns for S Corporations and Partnerships. However, Florida offers an elective pass-through entity tax under S.B. 1228 that certain entities may choose to elect.

Pass-through entity tax election considerations:

• Optional election for qualifying entities
• May provide tax benefits for owners subject to high-tax states
• Annual election required
• Specific filing and payment deadlines apply if elected

Florida Individual tax considerations for 2026

No State Individual income tax

Florida residents enjoy the benefit of no state Individual income tax. However, Individuals should be aware of other tax considerations, including:

• Federal tax obligations remain unchanged
• Sales and use tax on purchases and transactions
• Local tax jurisdictions may impose specific taxes
• Documentary stamp taxes on real estate transactions
• Estate and gift tax considerations at the federal level

Sales & use tax considerations

While there is no personal income tax, Florida imposes sales and use tax:

• Sales tax: monthly/quarterly due dates depending on volume
• Use tax: required on out-of-state purchases
• Documentary stamp tax: applies to real estate and certain financial transactions
• Local surtaxes may apply in addition to state rates

What Florida tax professionals need to know

Florida's unique tax environment creates specific planning opportunities and compliance considerations for tax professionals working with Florida clients.

Residency planning opportunities

Florida's lack of state income tax makes it an attractive state for tax planning purposes, particularly for:

• High-income Individuals considering residency changes
• Retirees seeking tax-friendly retirement locations
• Business owners evaluating state tax burdens
• Multi-state tax planning strategies

Business tax environment

Florida offers several advantages for business formation and operations:

• No state Corporate income tax burden (with limited exceptions)
• C Corporations face minimal state-level taxation
• Focus on sales and use tax compliance
• Documentary stamp taxes on certain business transactions

Florida's unique tax features for 2026

Sales & use tax compliance

Florida businesses must navigate sales and use tax requirements:

• Monthly/quarterly filing schedules based on volume
• Electronic filing requirements for most businesses
• Local surtax considerations in different jurisdictions
• Use tax compliance for interstate transactions

Multi-State tax considerations

Florida residents with income from other states must navigate:

• Other states' tax filing requirements
• Credit calculations for taxes paid to other states
• Nonresident return obligations in other jurisdictions
• Individuals with multi-state income complexity

Disaster relief considerations

Florida frequently experiences natural disasters that may trigger tax relief:

• Extended filing deadlines during disaster declarations
• Special provisions for disaster-related losses
• Federal and state coordination on relief measures
• Documentation requirements for disaster claims

Professional tax guidance

Even without state income tax, complex multi-state situations and business tax requirements may require professional attention. Consulting with qualified tax professionals through an accounting firm directory can help ensure compliance and identify available tax-saving opportunities.

Sources

• Florida Department of Revenue - Corporate Taxes
• Florida Sales and Use Tax Information

Don't miss State tax deadlines—Join Instead

State tax deadlines are approaching fast. While Florida residents enjoy no state income tax, complex multi-state situations and business tax requirements still require professional attention.

Instead's AI-driven platform does the heavy lifting for you—automatically identifying tax strategies, monitoring your accounts for save opportunities, and ensuring you claim every deduction to which you're entitled. Generate comprehensive reports that make tax planning simple. No more guesswork, no more missed opportunities.