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Estate and Inheritance Tax in Florida

Florida has no state estate tax for deaths after December 31, 2004, and no inheritance tax.

Last checked . General information, not legal advice.

Florida at a glance

State estate tax
No
A federal change ended Florida's estate tax for deaths after December 31, 2004. Since July 1, 2023 no affidavit of no estate tax due is required.
Estate tax exemption
No state estate tax
Top estate tax rate
No state estate tax
Inheritance tax
No

Sources

Last checked

The rules in Florida

Does Florida have a state estate tax?

No. State estate tax in Florida: no. A federal change ended Florida's estate tax for deaths after December 31, 2004. Since July 1, 2023 no affidavit of no estate tax due is required.

What is the estate tax exemption in Florida?

Estate tax exemption in Florida: No state estate tax.

What is the top estate tax rate in Florida?

Top estate tax rate in Florida: No state estate tax.

Does Florida have an inheritance tax?

No. Inheritance tax in Florida: no.

Where do the Florida estate and inheritance tax rules come from?

The rules above come from Fla. Stat. ch. 198. Each source is linked on this page. We last checked them in October 2026.

Good to know

Since July 1, 2023, personal representatives no longer file Form DR-312 or DR-313 (Affidavit of No Florida Estate Tax Due).

What this means in practice

State estate tax exemptions can be much lower than the federal exemption, so an estate that owes no federal tax may still owe state tax. Some states adjust their exemption each year for inflation, so check the amount for the year of death.

Real estate is generally taxed by the state where it is located. A person who lives in one state and owns land in another may need to consider the rules of both states, which is one reason some people hold out-of-state property in a living trust.

Estate and inheritance tax returns have filing deadlines and may require payment before the estate is closed. Executors often work with a tax professional to value assets, claim deductions such as the marital and charitable deductions, and file on time.

General information, not legal advice. Laws change, and cities can add their own rules, so check the current statute before you rely on it.

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