Florida Tax Incentives for Businesses

Florida offers tax credits, refunds, and other incentives to promote business development and job creation within the state.

To learn more about the incentives available for each tax type, use the buttons below or scroll down to view a table of individual incentives and applicable taxes :

For more in-depth information on select tax incentives:

Use the table below to view the available tax incentives for each tax type. Selecting an "X" in the table will take you to more information about that incentive for that particular tax type. To sort or filter the table according to Incentive Type or Incentive, select the drop-down arrow in the upper-right corner of the column header.

CIT = Corporate Income Tax FT = Fuel Tax IPT = Insurance Premium Tax
SUT = Sales and Use Tax ST = Severance Tax

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EnergyExemption for Boiler Fuels Used for Certain Industrial Manufacturing Processes
EnergyExemption for Electricity or Steam Used to Operate Machinery or Equipment Used in Certain Manufacturing Industries
EnergyExemption for Electricity Used for Agricultural Purposes
EnergyExemption for Natural Gas Used to Generate Electricity in a Non-Combustion Fuel Cell Used in Stationary Equipment
EnergySolar Energy Systems Exemption
Film and ProductionFilm in Florida Tax Exemption
Insurers and HMOsFlorida Health Maintenance Organization Consumer Assistance Assessment Credit
Insurers and HMOsFlorida Life and Health Guaranty Association (FLAHIGA)
Investment in FloridaCapital Investment Tax Credit
Investment in FloridaCommunity Contribution Tax Credit
Investment in FloridaContaminated Site Rehabilitation Tax Credit
Investment in FloridaCredit for Manufacturing of Human Breast Milk Derived Human Milk Fortifiers
Investment in FloridaEntertainment Industry Tax Credit
Investment in FloridaExemption for Building Materials Used in Construction of Eligible Residential Units for Affordable Housing
Investment in FloridaFlight Training Schools
Investment in FloridaFlorida Neighborhood Revitalization Tax Refund
Investment in FloridaHazardous Waste Facility Tax Credit
Investment in FloridaLive Local Program Tax Credit
Investment in FloridaNew Markets Tax Credit
Investment in FloridaNew Worlds Reading Initiative Tax Credit
Investment in FloridaResearch and Development
Investment in FloridaRural Areas of Opportunity Tax Refund
Investment in FloridaState Housing Tax Credit
Investment in FloridaStrong Families Tax Credit
Investment in FloridaTax Credits for Contributions to Nonprofit Scholarship-Funding Organizations
JobsExperiential Learning Tax Credit Program
JobsRural Job Tax Credit
JobsSalary Tax Credit
JobsSubtraction for Florida Employees Included in Calculation of Federal Employment Credits
JobsUrban High-Crime Area Job Tax Credit
Machinery and EquipmentExemption for Certain Repair and Labor Charges
Machinery and EquipmentExemption for Industrial Machinery and Equipment
Machinery and EquipmentExemption for Industrial Machinery and Equipment Used by a New or Expanding Business to Increase Productive Output
Machinery and EquipmentExemption for Industrial Machinery and Equipment Used by Metals Recyclers
Machinery and EquipmentExemption for Machinery and Equipment and Other Materials Used for Pollution Control
Machinery and EquipmentExemption for Machinery and Equipment Used for Research and Development
Machinery and EquipmentExemption for Machinery and Equipment Used in Semiconductor, Defense, or Space Technology Production
Machinery and EquipmentExemption for Machinery and Equipment Used to Produce Electricity or Steam
Machinery and EquipmentExemption for Postharvest Machinery and Equipment
Other Assessments PaidCorporate Income Tax Credit
Other Assessments PaidFirefighters’ Pension Trust Fund Credit
Other Assessments PaidMunicipal Police Officers’ Retirement Trust Fund Credit
Other Assessments PaidWorkers’ Compensation Administrative Assessment Credit
Other Taxes PaidFlorida Alternative Minimum Tax Credit (AMT)