Florida lesson 5 of 6
Florida LLC taxes and licences
Florida's lack of a state personal income tax is the headline reason people form LLCs here, but it is not the whole tax picture.
Income tax
Florida has no state personal income tax, so profits passed through to members are not taxed again at the state level. An LLC that elects to be taxed as a C corporation is a different story: it then owes Florida's corporate income tax, currently 5.5%, on top of the federal corporate tax.
Sales tax and other registrations
If you sell taxable goods or certain services, register with the Florida Department of Revenue for a sales tax certificate. Employers register separately for reemployment tax, Florida's name for unemployment insurance tax.
Licensing
Florida has no single statewide general business licence. Requirements depend on your industry and your county or city; professional licences, contractor licences and local business tax receipts are the most common examples. Check with the relevant state licensing board and your local tax collector's office before you open.
A local business tax receipt, formerly called an occupational licence, is issued by the county or city, not by the Division of Corporations, and its cost varies by location and business type.
Key takeaways
- No state personal income tax on pass-through LLC profits.
- C corporation elections owe Florida's 5.5% corporate income tax.
- Licensing is industry- and location-specific; there is no single statewide business licence.
Frequently asked questions
Does a Florida LLC pay state income tax on profits?
Not if it is taxed as a pass-through, which is the default. Only LLCs that elect C corporation taxation owe Florida's 5.5% corporate income tax.
Do I need a state business licence to operate in Florida?
There is no single statewide licence. Check requirements with your industry's licensing board and your local county or city tax collector.
Official sources
Or let us file your Florida LLC for you
Everything above is yours to use for free. If you would rather hand it over, we prepare and file the Articles of Organization, act as your registered agent, and track your ongoing deadlines.
Last reviewed: September 2026 - reviewed by Gullia Filing Legal & Formation Team