Does Florida have an estate tax or an inheritance tax?
No. Florida has no state estate tax or inheritance tax, though a large estate may still owe federal estate tax.
No. Article VII, section 5 of the Florida Constitution limits any state estate or inheritance tax to the amount of a credit allowed against the federal tax, and the Florida Department of Revenue states that a federal change eliminated Florida's estate tax for deaths after December 31, 2004.
Since July 1, 2023, personal representatives no longer file an Affidavit of No Florida Estate Tax Due. The federal estate tax may still apply to large estates, and the IRS lists the 2026 basic exclusion amount as $15,000,000.
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