Beginning Tuesday, March 20, 2018, 12:00 a.m., Eastern Time (ET) and ending Monday, March 26, 2018, 11:59 p.m., ET, qualified target industry businesses subject to the Florida corporate income tax may apply online for an allocation of Florida research and development tax credit for expenses incurred in the 2017 calendar year.
To apply for this credit, a business must first obtain a letter from the Florida Department of Economic Opportunity (DEO) certifying that it is a qualified target industry business. For more information about the research and development tax credit, visit the Department's
Corporate Income Tax Incentives web page under the "Related to Investment in Florida" section. To apply, visit the
Corporate Income Tax Research and Development Credit web page.
It is important to safeguard against scams and fraudulent communications. If you are contacted by an individual or group claiming to be the Florida Department of Revenue and you suspect you have been targeted for a scam, contact the Department's Taxpayer Services at 850-488-6800 to verify the communication came from the Department of Revenue. You can also visit or contact a
The minimum reemployment tax rate for 2018 is .0010 (0.1%) or $7.00 per employee. The rate is imposed on annual wages of up to $7,000 per employee. The maximum reemployment tax rate for 2018 is .0540 (5.4%). A Reemployment Tax Rate Notice (Form RT-20) was mailed to all employers in December. The RT-20 contains the tax rate applicable to each employer.
The state sales tax rate on the total rent charged for renting, leasing, letting, or granting a license to use commercial real property for rental periods beginning on or after January 1, 2018, is decreased from 6% to 5.8%. The local option discretionary sales surtax imposed by the county where the real property is located continues to apply to the total rent charged. For more information, review
Tax Information Publication 17A01-15.
If you file and pay taxes online, you can submit your electronic return before
the filing deadline and schedule the payment. Payment scheduling helps ensure
timely filing and payment and helps you avoid Internet connection or access
problems that may occur on the due date. Read more.
Do you owe unpaid or underpaid taxes? If the Department has not already contacted you about these liabilities, you can pay them under our voluntary disclosure program. In many cases, we will waive the penalties.