Florida: corporate income tax, no franchise tax and an annual report required.
Each fact below cites the agency page we read and the day we read it. Where a rule is still being confirmed, the page says so instead of showing a zero.
Verified facts
Corporate income tax
Yes
5.5%
Franchise or privilege
No
Same single tax: the 'corporate income/franchise tax' is imposed for the privilege of conducting business; no separate capital-stock franchise tax appears in the statute
Entity annual report
Yes
annual · January 1 through May 1 each year; $400 late fee after May 1; administrative dissolution if not filed by the third Friday in September
Return due date
Published rule
Calendar year: May 1 (the later of the first day of the fifth month after year end, or the 15th day after the unextended federal due date)
Extension
Not verified
Not verifiedZero activity / minimum tax
Not verified
Not verified
Long-form guide in professional review
Dates, extensions and payments
Filing and payment dates stay separate wherever the source supports it.
- Filing
Return filing
Calendar year: May 1 (the later of the first day of the fifth month after year end, or the 15th day after the unextended federal due date)
Tax years ending June 30: first day of the fourth month after year end. All other year ends: first day of the fifth month after year end. Always the later of that date or the 15th day after the…
- Entity report
Entity report
annualJanuary 1 through May 1 each year; $400 late fee after May 1; administrative dissolution if not filed by the third Friday in September
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Frequently asked questions
Does Florida impose a corporate income tax?
Yes. 5.5%
Does Florida charge a franchise or privilege tax?
No. The official source consulted does not impose a franchise tax on corporations.
When is the Florida corporate return due?
Calendar year: May 1 (the later of the first day of the fifth month after year end, or the 15th day after the unextended federal due date)
Does an extension also postpone the tax payment?
No. The extension moves the filing date, not the payment date; unpaid tax can accrue penalty and interest.
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