Florida Estate Tax: Does Florida Have One? (2025)

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Meta Description: Florida has no estate tax. Learn about federal estate tax thresholds and what taxes may apply when someone dies in Florida.

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H1

Florida Estate Tax: Does Florida Have One?

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ANSWER SECTION

No, Florida does not have a state estate tax. Florida repealed its estate tax in 2005 and has not reinstated it since. However, federal estate tax may apply to estates valued over $13.99 million in 2025. Combined with no state inheritance tax, Florida is one of the most tax-friendly states for estate planning and wealth transfer.

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H2: Florida's Estate Tax History

Florida used to have an estate tax, but it was eliminated:

Historical Timeline:

• Before 2005: Florida had a "pick-up tax" equal to the federal estate tax credit for state death taxes
• 2005: Federal law changed, eliminating the state death tax credit
• Current: Florida has no estate tax whatsoever

Why Florida Won't Reinstate It:

• Strong anti-tax political environment
• Desire to attract wealthy retirees
• Competitive disadvantage vs. other no-tax states

Constitutional Protection: Florida's constitution contains provisions making it difficult to impose new taxes, including estate taxes.

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H2: Federal Estate Tax Overview

While Florida has no estate tax, the federal government does:

2025 Federal Estate Tax Exemption:

• $13.99 million per individual
• $27.98 million per married couple
• Threshold adjusts annually for inflation

What Counts Toward the Threshold:

Asset Type	Included in Estate?
Real estate	Yes
Bank accounts	Yes
Investment accounts	Yes
Retirement accounts	Yes
Life insurance (if owned by decedent)	Yes
Business interests	Yes
Personal property	Yes
Debts owed to decedent	Yes

Tax Rate:

• 18% to 40% on amounts above the exemption
• Only the amount ABOVE $13.99 million is taxed
• Most estates pay 40% on the taxable portion

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H2: Portability: Doubling the Exemption for Married Couples

Married couples can effectively double their estate tax protection:

How Portability Works:

1. First spouse dies with $5 million estate
2. Uses $5 million of their $13.99 million exemption
3. $8.99 million exemption remains unused
4. Surviving spouse can "port" the unused exemption
5. Surviving spouse now has $13.99M + $8.99M = $22.98M exemption

To Elect Portability:

• File Form 706 (United States Estate Tax Return)
• Required even if no tax is due
• Due 9 months after death (with 6-month extension available)

Without Portability: Each spouse only gets their own $13.99 million exemption

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H2: Estate Planning Strategies for Florida Residents

Even without state estate tax, planning remains important:

Basic Strategies:

• Living Trust: Avoids probate, maintains privacy
• Annual Gifting: Give up to $18,000 per person (2025) tax-free
• Portability Election: Preserve deceased spouse's exemption

Advanced Strategies (High-Value Estates):

• Irrevocable Life Insurance Trust (ILIT): Remove life insurance from estate
• Grantor Retained Annuity Trust (GRAT): Transfer appreciation to heirs
• Charitable Remainder Trust: Income for life, remainder to charity
• Family Limited Partnership: Discount valuations for business interests

Florida-Specific Advantages:

• No state income tax during lifetime
• No estate or inheritance tax at death
• Homestead protection for primary residence
• Favorable asset protection laws

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H2: Related Tax Questions

Learn about Florida's inheritance tax rules (also none) in our guide on inheritance tax Florida with the stepped-up basis explanation.

For information on Florida's capital gains treatment, see our guide on capital gains tax Florida with the 0% state rate breakdown.

Compare with states that do have inheritance taxes in our guide on how to avoid Pennsylvania inheritance tax with legal strategies.

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