Florida LLC Tax Filing: Forms & Rates (2026)
Florida has no personal income tax, so a Florida LLC taxed as a disregarded entity or partnership pays no state income tax on its profits - and neither do its members on their share. An LLC that elects corporate treatment owes Florida's 5.5% corporate income tax on Form F-1120, and any LLC making taxable sales must register for Florida's 6% sales tax.
Quick Answer
- State income tax
- None on individuals (pass-through LLCs owe $0 Florida income tax)
- Corporate income tax
- 5.5% - only if the LLC is taxed as a corporation (Form F-1120)
- Federal default
- Disregarded (single-member) or partnership (multi-member)
- Sales tax
- 6% state rate + county surtax; register with the Dept. of Revenue
- Employer tax
- Reemployment (unemployment) tax if you have employees
- Annual report
- $138.75 to Sunbiz by May 1 (not a tax return)
How Florida Taxes an LLC
Florida's tax treatment of LLCs is defined mostly by what the state does not tax. Florida is one of a handful of states with no personal income tax, a rule rooted in the state constitution. Because a standard LLC is a "pass-through" entity - its profits flow to the owners, who report them on their own returns - and Florida does not tax individual income, most Florida LLCs owe no Florida income tax at all. What remains are the federal income tax every business faces, a 5.5% corporate income tax that applies only to entities taxed as corporations, the state's 6% sales and use tax on taxable sales, and employment taxes for LLCs with workers. This page walks through each layer. For the national picture, see our business tax overview and how to file business taxes.
Federal Default Classification
Your LLC's tax treatment starts at the federal level, because the IRS - not Florida - decides how an LLC is classified, and Florida generally follows that classification. By default:
- A single-member LLC is a disregarded entity: its income and expenses are reported on the owner's Schedule C with Form 1040, as if the owner were a sole proprietor for tax purposes.
- A multi-member LLC is a partnership: it files Form 1065 and issues each member a Schedule K-1 reporting their share of income, which they report on their personal returns.
In both cases the profit "passes through" to the owners. Since Florida has no personal income tax, the pass-through income is taxed federally but not by Florida. Every member on active business income also owes federal self-employment tax (Social Security and Medicare), and most LLCs make quarterly estimated tax payments to the IRS. The default classification rules are set out in the federal "check-the-box" regulations.
S-Corp and C-Corp Elections
An LLC can change its federal tax classification by election. It can elect to be taxed as a C corporation by filing IRS Form 8832, or as an S corporation by filing IRS Form 2553. These are federal elections, but they change what the LLC owes in Florida:
- Electing S-corp status keeps the business a pass-through. Because Florida taxes neither individuals nor S corporations (Florida generally exempts entities with a valid federal S election from its corporate income tax), the practical effect of an S election in Florida is on federal self-employment tax, not Florida income tax. Compare LLC or S-corp and LLC vs S-corp tax.
- Electing C-corp status makes the LLC a taxpaying corporation, which brings it within Florida's 5.5% corporate income tax and the federal corporate return (Form 1120).
See Form 1120 vs 1120-S vs 1065 for how these returns differ.
Florida Corporate Income Tax (5.5%)
Florida imposes a corporate income tax under Chapter 220 of the Florida Statutes. The general rate is 5.5% of Florida net income. Crucially, this tax applies only to entities that are taxed as corporations for federal purposes - so a standard pass-through LLC does not pay it, but an LLC that has elected C-corporation treatment does. A corporate LLC reports and pays the tax on Florida Form F-1120, the Florida Corporate Income/Franchise Tax Return, filed with the Florida Department of Revenue. Florida allows a filing threshold and exemption amount, so smaller corporations may owe little or nothing, but the return may still be required. Because Florida ties its corporate tax to federal classification, the decision to elect corporate status is the single biggest factor in whether your LLC faces Florida income tax at all.
No Florida Personal Income Tax
For most LLC owners, the headline is simple: Florida does not tax the income that passes through to you. There is no state return for pass-through business income and no state tax on your distributive share. This is a genuine advantage over states that tax both business and personal income. But it is worth being precise about what "no income tax" does and does not mean. It removes the state layer of income tax on individuals and pass-throughs. It does not remove your federal income tax, your federal self-employment tax, Florida's 6% sales tax on taxable sales, reemployment tax if you have employees, or local taxes and fees. Owners sometimes assume "Florida has no income tax" means "my Florida LLC pays no taxes," which is incorrect - the federal and sales-tax layers remain.
Florida Sales and Use Tax (6%)
If your LLC sells taxable tangible personal property or taxable services in Florida, you must register with the Florida Department of Revenue for a sales and use tax certificate before making taxable sales. Florida's state sales tax rate is 6% under Chapter 212 of the statutes, and most counties add a discretionary sales surtax on top, so the combined rate varies by county. You collect the tax from customers, then file sales tax returns and remit the tax to the Department of Revenue on a schedule the state assigns (monthly, quarterly, or annually depending on volume). Registration itself is free. Sales tax is a "trust fund" tax - money you collect on the state's behalf - so filing and remitting on time matters even in months with little activity. Register through the Department of Revenue and see our business license and permit guide for related registrations.
Reemployment and Employer Taxes
If your Florida LLC has employees, additional taxes apply. At the federal level you withhold income tax and the employee share of Social Security and Medicare, pay the employer share, and pay federal unemployment tax (FUTA). At the state level, Florida charges reemployment tax (the state's name for unemployment insurance tax), administered by the Department of Revenue and grounded in Chapter 443 of the statutes. You register as an employer, receive a reemployment tax rate, and file quarterly reports. Florida has no state income tax withholding because there is no personal income tax, which simplifies payroll compared with most states - but reemployment tax and the federal payroll taxes still apply. You will need a federal EIN to run payroll.
Annual Report Is Not a Tax Return
A common point of confusion: the Florida annual report is not a tax filing. Every Florida LLC files an annual report with the Division of Corporations on Sunbiz by May 1 and pays $138.75, but this filing simply confirms the LLC's addresses, registered agent, and management - it reports no income and calculates no tax. It is entirely separate from any Department of Revenue sales tax return or IRS income tax return. Missing it triggers a $400 late fee and eventual administrative dissolution, so treat it as its own deadline. See the Florida annual report guide and Florida LLC cost for the compliance calendar.
Filing Deadlines and Forms Summary
| Filing | Who files it | Form | Agency |
|---|---|---|---|
| Sole-prop-style return | Single-member LLC (disregarded) | Schedule C + Form 1040 | IRS |
| Partnership return | Multi-member LLC | Form 1065 + K-1s | IRS |
| S-corp return | LLC with S election | Form 1120-S | IRS |
| Corporate return | LLC taxed as C corp | Form 1120 + Florida F-1120 | IRS / FL Dept. of Revenue |
| Sales tax | LLC with taxable sales | Sales & use tax return | FL Dept. of Revenue |
| Annual report | Every Florida LLC | Sunbiz annual report ($138.75) | Division of Corporations |
Federal income tax returns generally follow the IRS calendar (partnership and S-corp returns are due in mid-March; individual returns in mid-April), while sales tax returns follow the schedule the Department of Revenue assigns. Confirm current-year dates with the IRS and the Department of Revenue, and see when business taxes are due.
Frequently Asked Questions
Does a Florida LLC pay state income tax?
Florida has no personal income tax, so a pass-through LLC pays no Florida income tax on its profits, and neither do its members. Only an LLC taxed as a C corporation owes the 5.5% corporate income tax.
How is a Florida LLC taxed by default?
A single-member LLC is a disregarded entity reported on Schedule C; a multi-member LLC is a partnership filing Form 1065 with K-1s. Profits pass through to the members.
What tax form does a Florida LLC file?
It depends on classification: Schedule C for a disregarded LLC, Form 1065 for a partnership, Form 1120-S for an S-corp, and Form 1120 plus Florida F-1120 for a C corporation.
Does a Florida LLC need to register for sales tax?
Yes, if it makes taxable sales. Register with the Florida Department of Revenue before your first taxable sale. The state rate is 6% plus any county surtax, and registration is free.
Can a Florida LLC elect S-corp taxation?
Yes, by filing Form 2553. Because Florida has no personal income tax, the election mainly affects federal self-employment tax rather than Florida income tax.
Is the Florida annual report a tax return?
No. The $138.75 annual report to the Division of Corporations by May 1 updates the LLC's information; it reports no income and is separate from IRS and Department of Revenue filings.
Related
- Business tax overview (cluster hub)
- How to file business taxes
- How to form an LLC in Florida
- Florida LLC cost and filing fees
- Florida annual report and deadline
- S-corp vs LLC
- Self-employment tax explained
- How to get an EIN
Sources
- Florida Statutes - Chapter 220, Income Tax Code (corporate income tax).
- Florida Statutes - § 220.11, Corporate income tax imposed (5.5% rate).
- Florida Statutes - Chapter 212, Tax on Sales, Use, and Other Transactions.
- Florida Statutes - § 212.05, Sales, storage, use tax (6% rate).
- Florida Statutes - Chapter 443, Reemployment Assistance (employer tax).
- Florida Statutes - § 605.0212, Annual report for LLC.
- Florida Division of Corporations - Annual Report ($138.75; due May 1).
- IRS - Limited Liability Company (LLC) (default classification).
- IRS - About Form 1065 (partnership return).
- IRS - About Schedule C (Form 1040).
- IRS - About Form 2553 (S-corp election).
- IRS - About Form 8832 (entity classification election).
- IRS - Self-Employment Tax.
- Cornell Legal Information Institute - 26 CFR § 301.7701-3, Classification of certain business entities.
LegalGlass provides general information for educational purposes and is not a law firm or a substitute for advice from a licensed attorney or tax professional. This page is general information, not tax advice. Rates, thresholds, and forms change; verify current requirements with the IRS and the Florida Department of Revenue before acting.