Updated October 7, 2026. Quick answer: No. Florida’s Department of Revenue states that “The State of Florida does not have a personal income tax.” A pension from another state is therefore not taxed by Florida, and a pension earned in Florida is not taxed by Florida after a move.
How Florida treats a pension earned elsewhere
| Item | What the state documents say |
|---|---|
| Nonresidents | Florida’s own documents describe no personal income tax, so there is no state income tax on a nonresident’s pension. The Department of Revenue says the state has no personal income tax. The federal rule in 4 U.S.C. 114 separately bars states from taxing a nonresident’s retirement income. |
| Residents with a pension earned elsewhere | The Florida Constitution limits any state tax on the income of natural persons who are residents or citizens, and the Department of Revenue states that Florida has no personal income tax. The pages cited below contain no pension-specific exclusion because there is no tax to exclude it from. The source says: “upon the income of natural persons who are residents or citizens”. The Constitution caps any such tax at the amount creditable against a similar federal tax. |
| Part-year residents (year of a move) | No Florida personal income tax applies in the year of a move, because the Department of Revenue says the state has no personal income tax. The pages cited below describe no part-year income tax return. Income earned in the year of a move is not apportioned or taxed by Florida. |
| Rate | Florida prints no personal income tax rate or schedule for 2025. The Department of Revenue states that the state has no personal income tax. |
| Return to file | No Florida personal income tax return is described in the pages cited below. |
A $40,000 move-year example
A retiree receives $40,000 of pension in the year of a move: $20,000 before the move date, as a Florida resident, and $20,000 after leaving.
Florida levies no personal income tax, so the $40,000 is not taxed by Florida whether it was paid before or after the move: $0 on $40,000. Federal tax still applies.
The federal rule that protects a nonresident
4 U.S.C. 114(a) bars a state income tax on retirement income of an individual “who is not a resident or domiciliary of such State”. Retirement income means certain plan payments made as a “series of substantially equal periodic payments”, so not every payment is covered.
Related: how Florida taxes retirement income, whether Florida taxes pensions, California to Florida retirement taxes, Colorado to Florida retirement taxes, out-of-state pension tax by state, and deferred compensation lump sums after a move.
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Answer againSources
- Florida Constitution, Article VII, Section 5 (Florida Senate): https://www.flsenate.gov/Laws/Constitution
- Report Tax Violations: Income Tax as Related to Child Support (Florida Department of Revenue): https://floridarevenue.com/taxes/compliance/Pages/violations.aspx
- 4 U.S.C. 114, Limitation on State income taxation of certain pension income (U.S. Government Publishing Office, 2023 edition): https://www.govinfo.gov/content/pkg/USCODE-2023-title4/html/USCODE-2023-title4-chap4-sec114.htm
Sources: the primary documents linked above, read on October 7, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer, the plan administrator or the agency itself is the right place to confirm anything consequential.