Does Florida have a capital gains tax?

The Florida income tax code piggybacks the federal income tax code for treatment of capital gains of corporations. The State of Florida does not have an income tax for individuals, and therefore, no capital gains tax for individuals.​

References: Section 220.13, Florida Statutes; Rule 12C-1.013, Florida Administrative Code; and Section 5, Florida Constitution
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Category: General Tax
Sub-Category: Corporate Income Tax
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