Does Florida Have an Estate Tax? No — Here's What Applies
No Florida estate or inheritance tax — but the federal tax, other states' property, and your former state
Reviewed by the Fairlight Accounting cross-border tax team — U.S. & Canadian Tax Desks
Florida has no estate tax and no inheritance tax. Its estate tax ended for deaths after 2004, when federal changes removed the credit it depended on. What can still reach a Florida resident: the federal estate tax, other states' estate taxes on property located there, and a former state's tax if domicile is disputed.
On this page
What still applies
| Tax | When it applies |
|---|---|
| Federal estate tax | Estates above the federal basic exclusion — US$15 million per person for deaths in 2026 under the 2025 federal tax law (P.L. 119-21), indexed for inflation after 2026 |
| Former state's estate or inheritance tax | If the former state successfully claims you were still domiciled there at death |
| Other states' estate taxes on in-state property | Real estate and tangible property in a state with an estate tax (as of 2026: Connecticut, Hawaii, Illinois, Maine, Maryland, Massachusetts, Minnesota, New York, Oregon, Rhode Island, Vermont, Washington, and D.C.) or an inheritance tax (Kentucky, Maryland, Nebraska, New Jersey, Pennsylvania) — Iowa's inheritance tax is repealed for deaths after 2024 |
| Florida documentary stamps on deeds | On transfers of Florida real estate during life (not a death tax — the doc stamp guide) |
Planning for Florida residents
Complete the domicile change (the domicile change guide) so a former state can't claim the estate; hold out-of-state real estate in an LLC where that state treats the membership interest as intangible property (some states look through the entity, and a revocable trust avoids ancillary probate but not that state's estate tax); update wills and trusts to Florida law.
Canadians and non-U.S. persons
A Canadian owning Florida property faces the U.S. estate tax on U.S.-situs assets with the treaty's prorated credit (the U.S. estate tax for Canadians guide) — not a Florida tax.
Frequently asked questions
Does Florida have an estate tax?
No — and no inheritance tax. The Florida Constitution (Art. VII, s.5(a)) caps any state estate or inheritance tax at the amount creditable against federal tax, and that federal state death tax credit ended after 2004, so a new tax would effectively require a constitutional amendment.
Will my estate owe federal estate tax?
Only if the taxable estate plus lifetime taxable gifts exceeds the federal basic exclusion — US$15 million per person for deaths in 2026, plus any unused exclusion carried over from a deceased spouse.
Can my former state tax my estate?
Yes, if it successfully argues you were still domiciled there, or on real estate you own there.
Does Florida tax my heirs?
No — Florida has no inheritance tax.
Official sources
The Florida Department of Revenue explains: “A federal change eliminated Florida's estate tax on people who died after December 31, 2004.” — Florida Department of Revenue, Estate Tax, https://floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx
Next step
Fairlight Accounting is a cross-border accounting and tax practice with a U.S. Tax Desk and a Canadian Tax Desk. Our U.S. Tax Desk handles estate-related domicile planning, federal estate exposure reviews, and out-of-state property analysis for Florida residents. See pricing or book a call.
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U.S. and Canadian filings prepared together by our U.S. and Canadian Tax Desks.
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