What Taxes Does an LLC Pay in Florida?

Florida does not tax the income of individuals, and it does not tax most LLCs at the company level either. A single-member LLC or a partnership LLC owned by people pays no Florida income tax. Florida's 5.5% corporate income tax reaches an LLC only when it is taxed as a corporation or is owned by one. What a Florida LLC does pay depends on what it does: selling taxable goods, employing people, owning property. And whatever Florida charges, the federal obligations run separately.

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01Does a Florida LLC pay state income tax?

Usually not. Florida's constitution prohibits a state tax on the income of individuals, and the state has no individual income tax at all. Its corporate income tax, 5.5% of Florida net income after a $50,000 exemption, applies to an LLC only if the LLC is classified as a corporation for federal tax purposes. A single-member LLC owned by a corporation is reported on that corporation's own Florida return, and a partnership LLC files a Florida return only when one of its owners is a corporation.

For a foreign individual who owns a Florida LLC directly, that means no Florida income tax return in the ordinary case.

02What does a foreign owner still owe the IRS?

This is where non-resident owners are caught, because the federal rules do not care that Florida is tax-free. A single-member LLC owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even in a year with no income, and the penalty for missing it starts at $25,000. Whether the owner also owes US income tax depends on whether the LLC carries on a business in the United States, which we explain in does a US LLC owe US tax when its owner lives abroad. The full list of filings is in a foreign-owned LLC's IRS obligations.

03When does a Florida LLC charge sales tax?

When it sells taxable goods or services in Florida. The state rate is 6%, and most counties add a surtax of up to 2%, applied to the first $5,000 of a sale of goods. In Miami-Dade the total is 7%. Sales shipped to customers in other states are not Florida sales, although they can create an obligation in the buyer's state, as we set out in sales tax nexus for a non-resident's LLC.

One recent change matters to anyone renting an office or a warehouse: Florida repealed its sales tax on commercial rent for rental periods beginning on or after October 1, 2025. Rentals of six months or less, and parking or storage for vehicles, boats and aircraft, are still taxed.

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04What if the LLC has employees or owns property?

Then a few more taxes apply, most of them local:

• Reemployment tax: a new employer pays 2.7% on the first $7,000 of each employee's wages, alongside federal payroll taxes.
• Tangible personal property tax: furniture, equipment and fixtures used in the business are taxed by the county. The return, Form DR-405, is due April 1, and the first $25,000 of value is exempt.
• Property tax on real estate the LLC owns, with no homestead exemption for property titled in an LLC.
• Local business tax receipts: under Chapter 205, both the city and the county where the LLC operates can require one.

If the LLC holds Florida real estate, our guide to buying Florida property through an LLC covers the taxes that come with it, including on a sale.

05What does Florida charge to keep the LLC active?

The annual report: $138.75, filed between January 1 and May 1. After May 1 a $400 late fee applies, and an LLC that has still not filed by the third Friday of September is administratively dissolved the following Friday. It is not a tax, but it is the Florida charge owners miss most often, and the most expensive one to miss. We cover the renewal in how to renew an LLC in the United States.

06Is Florida a good state for a non-resident's LLC?

For a business that actually operates in Florida, it is hard to beat: no state income tax for its owners, a modest annual report and a deep base of banks and advisors who work with foreign founders. For a company with no Florida activity, the choice depends on other things, which we compare in the best state to form an LLC as a non-resident.

Prodezk is based in Miami and has kept Florida companies in good standing for more than twenty years, from the annual report to the federal returns. If you would like your LLC's obligations mapped for you, begin here.