See all 50 states on one map and compare side-by-side. Start 7-day free trial — no card required
Florida
Corporate Income Tax Rate at a Glance
Florida's top corporate income tax rate is 5.5%, applied as a flat rate. This places Florida in the "Moderate (5–7.99%)" tier among U.S. states.
Rate Structure (Flat vs. Graduated)
5.5% flat corporate income tax. Florida exempts the first $50,000 of net income.
S-Corp & Pass-Through Treatment
Florida recognizes federal S-corp election. S-corps, partnerships, and LLCs taxed as partnerships are not subject to Florida corporate income tax; income passes through to owners. Florida has no individual income tax, so pass-through income is generally untaxed at the state level.
Official State Revenue Department
For current corporate tax rules in Florida, consult the state's official source at https://floridarevenue.com/taxes/taxesfees/Pages/corporate.aspx. Rates and rules change annually — verify with a qualified tax professional before taking any action.
Related guides
More from Vermont · Corporate Tax
See all corporate taxpairs →Moving to Florida from elsewhere · Corporate Tax
Corporate income tax rates change frequently as states enact reform packages and phase-down schedules. Always verify current rates with the state's department of revenue and your tax advisor before making business decisions. This information is for educational purposes only and is not tax or legal advice.