The minimum reemployment tax rate for 2019 remains at .0010 (0.1%) or $7.00 per employee, the same as in 2017 and 2018. The rate applies to annual wages of up to $7,000 per employee. The maximum rate of .0540 (5.4%) also remains the same as in 2017 and 2018. A Reemployment Tax Rate Notice (Form RT-20) will be mailed to all employers in December with their tax rate.
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, 2019, is decreased from 5.8% to 5.7%. 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 #18A01-14.
The 2019 Florida Annual Resale Certificates for sales tax and communications services tax are now available to
download or print.
Florida law requires business owners who paid $200,000 or more in state sales tax (excluding local option taxes and surtaxes) during the preceding state fiscal year to pay estimated sales tax. Beginning with the December 2018 tax return, estimated tax must be paid each reporting period with the first payment due January 1, 2019. A letter explaining the requirements was sent to each business owner newly obligated to pay estimated tax. Obligated businesses that do not pay or underpay estimated tax lose the collection allowance and are subject to a 10% penalty plus interest on the underpaid amount.
A tutorial on calculating estimated tax is available on the Department's
Taxpayer Education webpage.
In response to Hurricane Michael, the Florida Department of Revenue will follow the tax relief granted by the Internal Revenue Service (IRS)
regarding tax return due dates. For Florida corporate income tax filers affected by Hurricane Michael, the Department will extend payment due dates and due dates for filing the Florida corporate/franchise tax return. Florida corporate income/franchise tax returns originally due, or due on extension, between October 7, 2018 and February 28, 2019 are now due by March 15, 2019. For more information, please review the Department’s press release
issued on October 15, 2018.
Due to impacts from Hurricane Florence, some taxpayers may be unable to file taxes timely. The Florida Department of Revenue will make every attempt allowed by law to work with affected businesses during this difficult time. On a case-by-case basis, the Department will work with tax filers who, despite good-faith efforts, are unable to file tax returns as required by law because of Hurricane Florence. Filing deadlines for taxpayers who are able to file will not change.
For Florida corporate income tax filers, the Department will follow the tax relief granted by the Internal Revenue Service regarding postponement of return due dates. Florida corporate income/franchise tax returns originally due, or due on extension, between September 7, 2018 and January 31, 2019 are now due February 15, 2019.
Taxpayers needing assistance should contact the Department to discuss their individual situation. To speak with a Department representative, call Taxpayer Services at 850-488-6800, Monday through Friday (excluding holidays).
Effective October 1, 2018, anyone who purchases or registers a motor vehicle qualifying for the Hope Scholarship Program in Florida may designate $105 of the state sales tax due at the time of purchase or registration to an eligible nonprofit scholarship-funding organization participating in the Program. If the state sales tax due is less than $105, the designated amount would be the state sales tax due. Additional information about this and other tax credits for contributions to scholarship-funding organizations is available on the
Scholarship-Funding Organizations – Tax Credits for Contributions
Effective July 1, 2018, tenants of commercial rental properties are eligible to apply for an allocation under the new Florida Sales Tax Credit Scholarship Program. This program authorizes the tenant to receive a credit against the state sales tax due on rent or license fee payments for contributions paid to an eligible nonprofit scholarship-funding organization. These credits may be taken against sales tax on rent or license fee payments beginning October 1, 2018. Additional information about this and other tax credits for contributions to scholarship-funding organizations is available on the
Scholarship Funding Organizations Tax Credits 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
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.