Florida · Estate planning

Florida Estate Tax and Inheritance Tax Rules

Florida imposes NO state estate tax (pick-up tax under ch. 198 limited by the Florida Constitution to the federal credit, which was eliminated for deaths after 2004). Federal estate tax may still apply.

2 rules checked against governing sourcesSources checked through Jun 14, 2026Inspect the coverage gate

Answer first, sources attached

The two state transfer-tax questions to check first

State estate and inheritance taxes are separate from the federal estate tax and from income-tax consequences. Start with the current state treatment and source.

Tax on the estate

State estate tax

Florida imposes NO state estate tax (pick-up tax under ch. 198 limited by the Florida Constitution to the federal credit, which was eliminated for deaths after 2004). Federal estate tax may still apply.

Fla. Const. art. VII, § 5; Fla. Stat. ch. 198

Verified Jun 14, 2026 · Next review by Jun 15, 2027

Tax on beneficiaries

State inheritance tax

Florida imposes no current state inheritance tax; Fla. Const. art. VII, sec. 5(a) caps taxes on inheritances to available federal/state credits, and Florida DOR confirms the related estate-tax regime has been eliminated for deaths after 2004-12-31.

Fla. Const. art. VII, sec. 5(a); Florida Department of Revenue estate tax guidance

Verified Jul 3, 2026 · Next review by Jul 3, 2028

What changes the answer

The statewide rule is the starting point

  • Date of deathThresholds, rates, and repeal or phase-in rules are date-sensitive.
  • Domicile and property locationA state may treat residents and in-state property differently.
  • Beneficiary relationshipInheritance-tax treatment can depend on the recipient’s relationship to the decedent.
  • Federal and income-tax rulesFederal estate tax, basis, retirement accounts, and trust income remain separate analyses.

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This page reports source-linked state rules and review dates. It does not calculate a deadline, determine eligibility, select a procedure, value a claim, or apply law to an individual situation. Verify the cited authority, local procedure, and current law before relying on a rule.