Florida Business Tax Deadlines (2026)
Next: June 15, 2026 — Federal Q2 Estimated Tax Payment
Next Deadline: June 15, 2026 — Federal Q2 Estimated Tax Payment
Federal Tax Deadlines (2026)
| Form | Who Files | Due Date | Extension Deadline |
|---|---|---|---|
| Form 1040 (Schedule C) | Sole proprietors | April 15 | October 15 |
| Form 1065 | Partnerships, Multi-member LLCs | March 15 | September 15 |
| Form 1120-S | S-Corporations | March 15 | September 15 |
| Form 1120 | C-Corporations | April 15 | October 15 |
| Form 990 | Nonprofits | May 15 | November 15 |
| Estimated Taxes (Q1) | All | April 15 | — |
| Estimated Taxes (Q2) | All | June 15 | — |
| Estimated Taxes (Q3) | All | September 15 | — |
| Estimated Taxes (Q4) | All | January 15, 2027 | — |
Florida State Tax Deadlines (2026)
| Tax Type | Due Date | Form/Filing | Notes |
|---|---|---|---|
| Corporate Income Tax | April 1 (or 1st day of 4th month) | Form F-1120 | 5.5% rate; no individual income tax |
| Corporate Short-Form | April 1 | Form F-1120A | For corps with <$45,000 FL net income |
| S-Corp Informational Return | April 1 | Form F-1120 | Generally exempt from corporate tax |
| Sales Tax (Monthly) | 1st–20th of following month | DR-15 via e-Services | State rate 6% |
| Reemployment Tax (Quarterly) | Last day of month after quarter | RT-6 | Florida's unemployment tax |
| Commercial Rent Tax | Monthly with sales tax | Included in DR-15 | 2% on commercial rent (reduced from 5.5%) |
| Annual Report | May 1 | Filed with Division of Corporations | $138.75 (LLC); $150 (Corp) |
| Corporate Estimated Tax (Q1) | Last day of 4th month | Form F-1120ES | — |
| Corporate Estimated Tax (Q2) | Last day of 6th month | Form F-1120ES | — |
| Corporate Estimated Tax (Q3) | Last day of 9th month | Form F-1120ES | — |
| Corporate Estimated Tax (Q4) | Last day of 12th month | Form F-1120ES | — |
Quarterly Estimated Tax Deadlines in Florida
Florida has no individual income tax, so estimated tax payments only apply to corporations:
This schedule differs from the federal estimated tax dates.
Florida-Specific Tax Requirements
Florida is one of nine states with no individual income tax, making it a top destination for entrepreneurs, freelancers, and retirees. However, Florida does levy a corporate income tax at a rate of 5.5% on C-corporation net income over $50,000. S-corporations, partnerships, and sole proprietors generally do not owe Florida income tax. The corporate return (Form F-1120) is due on the 1st day of the 4th month after the tax year ends — April 1 for calendar-year filers.
Florida's sales tax rate is 6%, with county-level discretionary surtaxes adding 0.5% to 2.5%, bringing combined rates up to 8.5%. Florida is notable for taxing commercial rent — currently at 2% (significantly reduced from the historical 5.5% rate). This is virtually unique among US states. Businesses leasing commercial space must collect and remit this tax. The economic nexus threshold for remote sellers is $100,000 in sales.
All Florida businesses must file an Annual Report with the Division of Corporations by May 1. The fee is $138.75 for LLCs and $150 for corporations. Failure to file can result in administrative dissolution. Florida uses "Reemployment Tax" (their name for unemployment insurance) with quarterly filings. There is no franchise tax, gross receipts tax, or personal property tax at the state level (though tangible personal property tax is levied locally).
What Happens If You Miss a Florida Tax Deadline?
Florida Department of Revenue
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