Updated October 5, 2026. Quick answer: No. Florida has no estate tax for a person who dies in 2026. The Florida Department of Revenue says “A federal change eliminated Florida’s estate tax on people who died” after December 31, 2004. The federal exclusion is $15,000,000 for 2026.
Putting a loan in writing? The interest limit, the signing rules and the time limit to sue, from the state’s own statutes: Florida promissory note.
Naming a beneficiary on a brokerage account or a vehicle title is covered here: transfer-on-death registration in Florida.
Inheriting from, or planning for, someone in this state? Whether the state has an inheritance tax, from its own tax documents: Does Florida have an inheritance tax?.
Florida estate tax at a glance
| Item | What the documents say |
|---|---|
| State estate tax | None |
| Why | Florida’s tax was tied to the federal credit, which a federal change eliminated for deaths after 2004 |
| State estate tax return | No estate tax affidavit (Forms DR-312 and DR-313) since July 1, 2023 |
| State inheritance tax | Not addressed in the documents read |
| Federal estate tax basic exclusion amount, 2026 | $15,000,000 |
| Source | Florida Department of Revenue; Florida Legislature; IRS Revenue Procedure 2025-32 |
Why Florida has no estate tax
The Department’s June 2023 Tax Information Publication (23C03-01) lists the estate paperwork that changed on July 1, 2023: “personal representatives of estates do not have to file an Affidavit” of No Florida Estate Tax Due (Form DR-312) or the version for estates where a federal return is required (Form DR-313). The publication cites Chapter 2023-207, Laws of Florida. Chapter 198 of the Florida Statutes covers it too: for a decedent who dies after December 31, 2004, where “a state death tax credit or a generation-skipping transfer credit” is not allowable under the Internal Revenue Code, the personal representative is not required to file a return.
Does Florida have an inheritance tax?
The documents read for this page do not address whether Florida levies an inheritance tax, so this page makes no statement about it. CMG’s inheritance tax by state page lists the states that do and links each one.
What applies to a Florida estate instead
Federal estate tax is separate. Revenue Procedure 2025-32 says the One Big Beautiful Bill Act, section 70106, increased the “basic exclusion amount to $15,000,000 for calendar year 2026”.
An estate of $3,000,000 in Florida owes $0 of state estate tax, and $3,000,000 is below the federal $15,000,000.
Probate: Florida probate cost. Retirement accounts: how Florida taxes 401(k) and IRA withdrawals.
Common mistakes
- Asking the clerk or the Department for a Florida estate tax affidavit; the Department says personal representatives no longer file those forms.
- Assuming the state answer settles the federal one, or the answer for property held in another state.
Related: estate tax by state, inheritance tax by state, and probate cost by state.
Find the right next step for your situation
About how much do you have invested? Pick the range that fits; your next step appears immediately below.
Compare vetted advisors for estate planning
If your portfolio is $250,000 or more, this connects you (free, with no obligation to hire anyone) with 2 to 3 vetted advisors.
Before you start, what actually happens. The matching service is run by WiserAdvisor, an independent advisor-matching company. It opens on their site, asks for your ZIP code and a few questions, and matches you with 2 to 3 vetted advisors. It is free to you.
WiserAdvisor states the service is built for portfolios of $250,000 and above. By submitting, you consent to emails, phone calls and text messages from WiserAdvisor and up to three advisors, so expect to be contacted. Clear Money Guide may earn a referral payment for a qualifying completed form, whether or not you ever hire anyone.
Opens on WiserAdvisor’s site in a new tab.
See how an advisor plans your estate
Price the destination before you decide. The matching service below introduces you to advisers who pay to meet you.
Before you start, what actually happens. The form is run by Kapitalwise, our advisor-matching partner. Kapitalwise sends your details to advisers who pay for the introduction, so expect calls and texts. Clear Money Guide may earn a referral payment through this service, whether or not you ever hire anyone. This is free to you and there is no obligation to hire anyone.
The Kapitalwise form opens here; you stay on this page.
What happens when you press the button
It asks about nine questions: age, investable assets, location; then your name, email and phone number, and verifies the phone by text. Nothing loads and nothing reaches Kapitalwise until you press the button.
Prefer flat-fee or hourly pricing instead? Compare ranges here.
Answer againSources
- Florida Estate Tax: https://floridarevenue.com/taxes/taxesfees/Pages/estate_tax.aspx
- Tax Information Publication TIP No: 23C03-01: https://floridarevenue.com/taxes/tips/documents/TIP_23C03-01.pdf
- Florida Statutes, Chapter 198 (Estate Taxes): http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0198/0198.html
- Revenue Procedure 2025-32 (Internal Revenue Service): https://www.irs.gov/pub/irs-drop/rp-25-32.pdf
Sources: the primary documents linked above, read on October 5, 2026. General information, not tax advice. Your own facts decide the outcome, and an estate attorney, a tax preparer or the state agency itself is the right place to confirm anything consequential.