Florida Small Business Taxes: What Owners Should Know
Updated: October 2026. Rules and rates change; confirm with a professional or official source.
Florida is popular with business owners, partly because it has no state personal income tax. But other rules still apply.
Sales tax
Florida has a 6% state sales tax, and counties can add a discretionary surtax, so the combined rate varies by location. Businesses selling taxable goods or services generally register with the Florida Department of Revenue, collect the tax and file on the schedule assigned to them.
Federal taxes still apply
No state income tax does not remove federal income tax or self-employment tax.
Corporate income tax
C corporations may owe Florida corporate income tax. Many LLCs and sole proprietors are pass-through businesses, but how you are taxed depends on your structure.
Annual report and local licenses
Florida LLCs and corporations file an annual report with the Division of Corporations (Sunbiz) within a set window early in the year. Many cities and counties also require a local business tax receipt.
Rules change, so confirm with the Florida Department of Revenue, Sunbiz and a CPA. Use the sales tax calculator with your local rate.
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