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...


​​​In response to Hurricane Nicole, 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 November 7, 2022, and before March 15, 2023, will now have a due date of March 30, 2023. This tax relief is applicable to affected businesses in Alachua, Baker, Bradford, Brevard, Broward, Calhoun, Charlotte, Citrus, Clay, Collier, Columbia, DeSoto, Dixie, Duval, Flagler, Franklin, Gadsden, Gilchrist, Glades, Gulf, Hamilton, Hardee, Hendry, Hernando, Highlands, Hillsborough, Holmes, Indian River, Jackson, Jefferson, Lafayette, Lake, Lee, Leon, Levy, Liberty, Madison, Manatee, Marion, Martin, Miami-Dade, Nassau, Okeechobee, Orange, Osceola, Palm Beach, Pasco, Pinellas, Polk, Putnam, Sarasota, Seminole, St. Johns, St. Lucie, Sumter, Suwannee, Taylor, Union, Volusia, Wakulla, and Washington counties.


As a result of legislation passed in 2021, tax rates effective January 1, 2023, will exclude benefit charges from the second, third, and fourth quarters of 2020, a​s 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. The tax rate calculation for 2023 will also exclude the application of the positive adjustment factor. This factor normally increases rates if the Unemployment Compensati​on Fund balance is below a certain amount. Th​ese changes resulted in a lower tax rate for many employers.

The minimum reemployment tax rate for 2023 will be .0010 (.10%), or $7.00 per employee per year. The rate is imposed on annual wages of up to $7,000 per employee. The m​aximum reemployment tax rate for 2023 is fixed in statute and will remain at .0540 (5.4%). The rate is effective for wages paid on or after January 1, 2023.

All contributing employers can expect to receive a Reemployment Tax Rate Notice (Form RT-20) in mid-to-late December. The RT-20 contains the employer’s unique tax rate and is based on the employer’s experience over the previous three years. If an employer believes their rate is in error, they may appeal to the Department of Revenue on or before the date specified in the notice. More information about the reemployment tax rate calculation is available here.​​