General Tax Administration Program

The General Tax Administration Program of the Florida Department of Revenue administers over 30 taxes and fees, including communications services tax, corporate income tax, fuel tax, reemployment tax, and sales and use tax. Read more...


The Internal Revenue Service is piloting a new tax filing service, Direct File,​ during the 2024 filing season to allow eligible taxpayers to file their federal income taxes online, for free, directly with the IRS.​ Residents of Florida may be eligible to use Direct File before the end of the 2024 federal income tax filing season. Additional information about the pilot and filer eligibility is available at​​.


​Please note: Because Florid​a has no state individual income tax, the Florida Department of Revenue is not involved with the Direct File website and is unable to assist you with any questions related to it. Please refer to the website above for answers to any questions about Direct File.​


As a result of legislation passed in 2021, reemployment tax rates effective January 1, 2024, will exclude benefit charges from the third and fourth quarters of 2020, as well as all benefit charges paid as a direct result of a government order to close or reduce capacity of a business due to COVID-19, as determined by the Florida Department of Economic Opportunity (now named the Florida Department of Commerce). The tax rate calculation for 2024 will also exclude the application of the positive adjustment factor. This factor normally increases rates if the Unemployment Compensat​ion Trust Fund balance is below a certain amount. These changes resulted in a lower 2024 tax rate for many employers.​​

The 2024 reemployment tax rate notices will be mailed on or about December 21, 2023. The tax rates will be effective for all wages paid in 2024.


Effective July 1, 2023, Florida private employers with 25 or more employees and all public agencies ​are required to use E-Verify. E-Verify is an internet-based application operated by the U.S. Department of Homeland Security that allows employers to electronically verify employment eligibility of newly hired employees. In addition to using E-Verify, each private employer required to use the system must certify on its first reemployment tax return filed each calendar year that it used the E-Verify system to confirm employment eligibility of each new employee. Additional information regarding E-Verify requirements may be found in Tax Information Publication 2373B-01 or on the Department’s Florida Reemployment Tax webpage.