Florida Dept. of Revenue - General Tax Administration

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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...

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2024 Reemployment Tax Rates

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 Compensation 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.

12/1/2023

Approved

Corporate Income Tax (CIT) Relief for Hurricane Idalia

In response to Hurricane Idalia, the Florida Department of Revenue will follow the tax relief granted by the Internal Revenue Service (IRS) for affected taxpayers regarding tax return due dates. Eligible taxpayers that file Florida corporate income tax returns with original due dates or extended due dates falling on or after August 27, 2023, and before March 1, 2024, will now have a due date of March 1, 2024. This tax relief is applicable to the affected businesses in these Florida counties:

Alachua	Duval	Lake	Pinellas
Baker	Flagler	Lee	Polk
Bay	Franklin	Leon	Putnam
Bradford	Gadsden	Levy	Sarasota
Brevard	Gilchrist	Liberty	Seminole
Calhoun	Gulf	Madison	St. Johns
Charlotte	Hamilton	Manatee	Sumter
Citrus	Hardee	Marion	Suwannee
Clay	Hernando	Nassau	Taylor
Collier	Hillsborough	Orange	Union
Columbia	Jefferson	Osceola	Volusia
DeSoto	Lafayette	Pasco	Wakulla
Dixie

This tax relief also applies to any additional areas designated by the IRS as eligible for this tax relief as a result of Hurricane Idalia, both within and without Florida.

9/7/2023

Approved

E-Verify Requirements

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.

6/15/2023

Approved