Florida State Income Tax Withholding

Last Updated: January 2026

Overview

Florida does not impose a state income tax on individuals. The state has had a constitutional ban on personal income tax since 1924. Florida is one of nine states with no state income tax.

2026 Tax Rates

No State Income Tax

Florida has no individual income tax. The state constitution prohibits the imposition of a personal income tax.

Deductions and Exemptions

Not applicable. Florida does not tax individual income.

Special Considerations

No Withholding Required

Employers in Florida are not required to withhold state income tax from employee wages.

Florida Reemployment Tax

While Florida has no income tax, employers must pay Florida Reemployment Tax (unemployment insurance):

Tax Component	Rate
New Employer Rate	2.7%
Wage Base (2026)	Check FL DEO for current amount

This is an employer-only tax; no employee withholding is required.

Employees Working in Multiple States

If a Florida-based employee performs work in states with income tax, withholding may be required for those states based on wages earned there.

No Local Income Taxes

Florida has no local income or payroll taxes.

Corporate Income Tax

While individuals are not taxed, Florida does impose a corporate income tax on businesses. This does not affect payroll withholding.