Skip to content

Florida Tax Law: A Quick Guide to Residency Requirements for Tax Purposes

What are the residency requirements in Florida? This isn't an easy question to answer. The answer can depend on various factors, including your age, your spouse's status, and whether you own property in Florida.

And since rules can change at any time, it's essential to stay current with what is happening with these laws so that you know how they apply to you.

If this sounds confusing or complicated, don't worry. We have compiled some valuable information for those who want the details about their residency status in Florida. If you're looking for information on Florida residency requirements, this is the article for you. The following guide will explore some of the basic rules that apply to all taxpayers in Florida. So keep reading to learn more.

Tax Payers Rules in Florida

If you're looking to become a Florida resident, the chances are high that you need to understand the Florida tax rules. Tax laws vary from state to state, and it's essential to understand them before filing your resident taxes. It's also crucial to keep up with changes as they happen. These rules can be broken into general guidelines, special circumstances, and military personnel exceptions.

General guidelines include that a person must live in Florida at least 183 days during any 12 consecutive months to qualify as a resident taxpayer of this state. Special circumstances may change one's status from non-resident to resident if certain factors are present, such as owning property or drawing income from sources within Florida. Military personnel exceptions are an exemption because they don't count the total number of days required to qualify as a resident taxpayer per the general guidelines.

Here is an overview of what you should know about taxes in Florida:

  • Income Tax - There is no personal income tax rate here.

  • Sales Tax - There are six total sales-tax rates throughout the state. These include counties and cities with their rates, ranging from 2% to 7%. Additionally, if your purchases exceed $300 at one time or over $3,000 for the year, then you will also have to pay an additional 1%.

  • Property Taxes - Florida residents pay various rates depending on where they live, how much their home is worth, and their income level. Property taxes are assessed by county government officials based on the value of your home. You can appeal your assessment if you think it's too high or too low.

Advertiser Disclosure

Accounting and tax service company signboard

Residency Requirements for Tax Purposes

Most people understand that if they're a resident of Florida, they must pay taxes to the state. Many people don't realize that there are different requirements for determining residency status in Florida. If you already live in Florida or are looking to apply for residence and save some money on your taxes, then you must understand the residency requirements for tax purposes.

To be considered a resident of Florida for purposes of taxation, you have to meet at least one requirement from this list:

  • You must be a state resident and have lived in Florida for at least six months. If you're not a U.S. citizen or green card holder, you must also live in Florida with your spouse if married, filing jointly, or parent if single, widowed, or head of household.

  • You maintain your permanent residence in Florida and spend more than six months out of the year residing here. It would be best to keep your permanent home and principal place in Florida.

  • You work full-time in Florida during any 12 consecutive month period. You can’t engage in any business or profession outside of this state with the intent to establish an office, place of operation, or employment outside this state.

  • Your spouse works full-time in Florida during any 12 consecutive month period where you also reside here with them.

  • You or your spouse should own a property within the state which isn't rented out to qualify for property taxation.

Florida Residence Tax Exceptions

Florida is among the few states in America that don't have a general state income tax. Florida residents still owe taxes to the federal government, but there are some exceptions for certain types of income. For example, suppose you're retired and receiving Social Security benefits from another state. In that case, you may be exempt from paying taxes on this benefit in Florida since your residency status would change.

There are also exceptions for military personnel and veterans living in the state. The only way to know your specific requirements is to contact the Department of Revenue. They'll help you answer questions relating to residency requirements and exceptions for tax purposes in Florida and provide forms that can assist you with filing your taxes.


The Florida Tax Code is a complicated and nuanced document. Many people who live in Florida are not aware of the tax implications of their residency status. This article explored an overview of what it means to be a resident for tax purposes in the Sunshine State.

Find The Right Mortgage

For more than 20 years, Phil have been helping customers achieve their home purchase and refinance goals by providing them with invaluable resources and support.

Schedule a FREE Consultation
Phil Ganz

Subscribe to Get Your First Time Homebuyer Checklist

Sign up for the weekly newsletter to stay up to date on the latest real estate market trends, loan news, and so much more!