A Guide to Florida Tax Exemptions
Florida offers a variety of tax exemptions, including property tax relief for homeowners and sales tax exemptions for government entities, nonprofits and certain goods. Florida is one of nine states in the United States without a personal income tax. This lack of state personal income tax makes the property and sales tax exemptions particularly valuable.
Property Tax Exemptions
Though the state of Florida does not collect any property taxes, local governments - including counties, cities and school districts - receive much of their funding through these taxes. These rates are assessed at the local level and can vary by county. They are based on the value of the property, and. Florida offers a variety of property tax exemptions with the Homestead Exemption as the primary benefit and supplemented by senior, veteran, disability and local exemptions.
Homestead Exemption – This exemption is the cornerstone of property tax relief. It is available on primary residences in Florida. These exemptions can be available up to $50,000. However, only the first $25,000 of this exemption applies to all taxes. The remaining $25,000 only applies to non-school taxes and is adjusted annually for inflation.
Save Our Homes (SOH) Benefit – The SOH limits annual increases in assessed value for homesteaded properties to 3% or the Consumer Price Index whichever is lower. Additionally, portability allows homeowners to transfer some or all their SOH benefit to a new Florida homestead.
Property Tax Benefits for Persons 65 or Older – Additional exemptions are available for seniors, generally for those 65 or older, and are offered in certain counties and cities that have adopted the benefits. The exemptions include an extra homestead exemption up to $50,000 and a 100% exemption for seniors who have lived in their home for at least 25 years with a just value of less than $250,000. Both exemptions are subject to a gross income adjusted annually for inflation; it is currently $38,686.
Disability Exemptions – Various exemptions are available for persons with disabilities based on meeting certain qualifications. Included are total and permanent disability exemptions, exemptions for blind persons, exemptions for first responders and surviving spouses and veterans with service-connected and combat-related disabilities.
Specific Exemptions Benefits – Other exemptions include the widow/widower exemption which provides a $5,000 reduction in property assessment to every unmarried widow or widower who is a Florida resident as of January 1 of the tax year, and a deployed military exemption whereby military personnel deployed outside the continental United States in support of a qualified military operation are eligible for an additional property tax exemption.
Property owners in Florida should contact their county property appraiser for the application requirements and documentation required for the exemptions listed above.
Florida Sales Tax Exemptions
Florida imposes a 6% statewide sales tax on most retail sales, admissions and certain services. Counties add discretionary surtaxes ranging from 0.5% to 1.5%. Also, the county surtax applies only to the first $5,000 of any single item of tangible personal property. Florida provides sales tax exemptions for certain entities and purchases. Common exemptions include:
Government entities and qualifying nonprofits – To be eligible for the exemption, Florida law requires the government entities and qualifying nonprofits to obtain a sales tax exemption certificate from the Florida Department of Revenue.
Grocery and Food Products – Most food products intended for home consumption are exempt from sales tax.
Prescription Drugs and Medical Items – Prescription medications dispensed by licensed practitioners and medical devices labeled for single patient use by prescription are exempt. Certain medical items without a prescription are permanently exempt.
Manufacturing and Industrial Exemptions – Florida offers generous exemptions to manufacturers to encourage production. New machinery and equipment are not subject to Florida sales tax. Repair parts and labor to that machinery and equipment are also exempt. Utilities including electricity and natural gas consumed in production are exempt from Florida sales tax.
Exemptions for Software – Florida provides a sales tax exemption for software that is either custom or electronically transferred.
Permanent Disaster Preparedness Exemptions – Florida permanently exempted disaster preparedness items that were previously tax-free only during seasonal holidays. These exemptions became permanent August 1, 2025. Included in the exemptions are batteries, safety equipment, outdoor preparedness items and personal protection items.
New Permanent Exemptions – Effective July 1, 2025, Florida permanently exempted admissions to state parks from sales tax, covering entry fees to Florida’s 175+ state parks and recreation areas. Starting August 1, 2025, Florida exempts all sales of gold, silver, platinum, and palladium bullion—bars, coins, and rounds of all purities and quantities, with no minimum thresholds.