Take-Home Pay in Florida: A Zero Written Into the Constitution

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CalculatorByState EditorialUpdated 2026-09-0117 min read
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Read the Cliff Notes
  • Florida levies no individual income tax, so a single filer on $85,000 takes home $68,628 — identical to Texas and the seven other no-tax states, and the highest available anywhere.
  • The prohibition is constitutional, not merely legislative. Florida Constitution Article VII, Section 5(a) bars the state from taxing the income of natural persons.
  • That makes Florida's zero more durable than most: changing it requires amending the state constitution, not passing a bill.
  • Against Oregon that zero is worth $6,864 a year at $85,000, and $15,280 at $175,000.
  • There is no municipal or county income tax layer either, so a Florida figure needs no local asterisk — unlike Ohio, Pennsylvania or Maryland.
  • Florida raises revenue mainly through sales tax, and a large tourism economy means a meaningful share is paid by people who do not live there.
  • Federal tax and FICA still take $16,373 from an $85,000 salary. That is more than double what even the most expensive state charges in income tax at this level.
  • Retirees are the clearest beneficiaries: Social Security, pensions and 401(k) withdrawals are all untaxed by Florida, because there is no mechanism by which the state could reach them.

A single filer earning $85,000 in Florida takes home $68,628. There is no state tax return to file, no bracket table to consult, and no city or county that can add to the bill.

What makes Florida's zero different from most is not the arithmetic — eight other states produce an identical figure — but its foundation. Florida's prohibition on taxing personal income is written into the state constitution, and Article VII, Section 5(a) bars the state from levying a tax on the income of natural persons.

Most states could impose or repeal an income tax with an ordinary bill. Florida would need a constitutional amendment.

A note before you start. This is general education, not tax advice. Federal figures are tax year 2026, from IRS Revenue Procedure 2025-32 and the Social Security Administration; Florida's constitutional position comes from this site's own sourced 50-state dataset, which cites Article VII, Section 5(a) directly. Every dollar figure is computed by the same engine the site's calculators use, on a single filer taking the federal standard deduction with no dependents or pre-tax deferrals unless stated. Sales tax and property tax are discussed qualitatively; this site's property tax data is county-level and lives in the Mortgage category.

1. What Florida takes: nothing, and it cannot start

Florida is one of nine states with no individual income tax, alongside Alaska, Nevada, New Hampshire, South Dakota, Tennessee, Texas, Washington and Wyoming.

The paycheck arithmetic is short:

Amount on $85,000
Gross salary $85,000
Federal income tax −$9,870
Social Security (6.2%) −$5,270
Medicare (1.45%) −$1,233
Florida income tax $0
Take-home $68,628

Across incomes, for a single filer:

Salary Florida tax Take-home
$45,000 $0 $38,338
$60,000 $0 $50,390
$85,000 $0 $68,628
$120,000 $0 $93,250
$175,000 $0 $130,879

Every figure is identical to Texas, Nevada, Tennessee and the rest. On the paycheck, the nine no-tax states are perfectly interchangeable.

See what your own salary leaves you in Florida

2. Why "constitutional" matters more than it sounds

There is a real difference between a state that has chosen not to levy an income tax and one that has removed its own power to.

Florida Constitution, Article VII, Section 5(a) prohibits the state from levying a tax upon the income of natural persons. That is not a rate of zero — it is an absence of authority.

Changing it would require the constitutional amendment process rather than a legislative majority, which is a substantially higher bar and a much slower one. For anyone making a decision with a long horizon — buying a house, planning a retirement, taking a role that would be hard to reverse — that distinction is worth weighing.

Texas made a similar move in 2019 by constitutional amendment, requiring a two-thirds legislative vote plus statewide approval. Most other no-tax states rely on statute and political consensus rather than a constitutional bar.

One useful consequence for data

Because there is no bracket table, there is nothing in Florida's tax record that goes stale in January. Every other state's figures are inflation-adjusted or legislated annually and need re-verifying each year. Florida's zero does not expire.

3. What the zero is actually worth

The saving is whatever the state you are comparing against would have charged. At $85,000:

Compared with Their tax Florida keeps you
Oregon $6,864 +$6,864
Hawaii $4,656 +$4,656
Minnesota $4,257 +$4,257
Illinois $4,063 +$4,063
New York $3,993 +$3,993
California $3,660 +$3,660
Georgia $3,493 +$3,493
New Jersey $3,225 +$3,225
Pennsylvania $2,610 +$2,610
Ohio $1,621 +$1,621

Two observations worth making, because both cut against common assumptions.

California is mid-table, not the extreme. At $85,000 California takes $3,660 — less than Illinois, New York or Minnesota. Its reputation comes from a 12.3% top rate that begins above $742,000 of taxable income.

Against the low-tax states the gain is small. Florida beats Ohio by $1,621 a year at this salary — around $135 a month, which almost anything else in a relocation decision will outweigh.

And it scales with income

Salary vs. Oregon vs. New York vs. California
$45,000 $3,364 $1,833 $783
$85,000 $6,864 $3,993 $3,660
$175,000 $15,280 $9,285 $12,030

At $45,000 the California comparison is $65 a month and should decide nothing. At $175,000 it is $1,003 a month, which is a genuine line in a decision.

4. No local layer either

Twelve states permit municipal or county income taxes. Florida is not one of them.

There is no city income tax, no county income tax, and no school district income tax on wages anywhere in Florida. Miami, Tampa, Orlando and Jacksonville all levy nothing.

This is a real advantage that goes unnoticed precisely because the thing that is missing is invisible. Compare:

State State tax on $85,000 Local layer
Florida $0 none possible
Ohio $1,621 +$1,700–$2,100 typical
Pennsylvania $2,610 +~$850, or ~$3,175 in Philadelphia
New York $3,993 +~$2,900 in New York City

A Florida take-home figure needs no asterisk. In twelve states the state number is the smaller half of the story.

5. What Florida charges instead

No state runs on nothing, and Florida's substitutes fall differently from an income tax.

Sales tax is the primary source. Florida levies a state sales tax with county surtaxes on top, producing combined rates that vary by county. Sales tax is regressive — it takes a larger share of a small income than a large one — so a household spending most of what it earns returns more of the income tax saving at the till than a high earner does.

Tourism does a share of the work. This is Florida's genuine structural advantage and it is not available to most states. A very large visitor economy means a meaningful portion of sales tax revenue is paid by people who do not live in Florida, use its schools, or vote in it. Hotel and short-term rental taxes add to this directly.

For a resident, that means a smaller share of the state's revenue needs to come from you than in a state with the same sales tax rate and no tourists.

Property tax is significant but not extreme. Florida's effective property tax rates sit closer to the national middle than Texas's or New Hampshire's. Florida also offers a homestead exemption reducing the taxable value of a primary residence, plus the Save Our Homes assessment cap, which limits how fast the assessed value of a homesteaded property can rise year to year.

That cap is worth understanding if you plan to stay put: it can produce large divergences between what a long-time owner and a recent buyer pay on identical neighbouring houses, and it does not transfer fully to a new owner.

Insurance is the line that surprises people. Not a tax, and frequently a much larger annual number than the income tax saving.

Florida's average home insurance premium, at this site's $300,000 reference dwelling coverage, is $8,471 a year — the highest in the country. Vermont's is $1,013. That is a factor of 8.4, and it dwarfs every income tax difference in this article.

Set it against the tax saving directly. Moving from New York to Florida saves $3,993 a year in state income tax. If the move also takes a homeowner from a mid-range insurance market into Florida's, the premium increase can exceed the entire tax saving on its own — and unlike the tax saving, it is a bill that arrives whether or not you earned anything that year.

Anyone comparing Florida to a lower-cost state on tax alone is comparing the smaller number.

6. The federal share is still the larger one

Amount Share of gross
Federal income tax $9,870 11.61%
FICA $6,503 7.65%
Florida income tax $0 0%
Total $16,373 19.26%

Nineteen percent of an $85,000 salary, every dollar of it federal. That is more than double what even Oregon — the most expensive state at this income — charges in state income tax.

Moving to Florida from Oregon saves $6,864. It leaves $16,373 completely untouched, and no state can change that.

FICA still starts at the first dollar

Someone earning $12,000 in Florida owes no federal income tax — their taxable income is zero after the $16,100 standard deduction — and still pays $918 in Social Security and Medicare.

FICA is charged on gross pay and is not reduced by the standard deduction or by a state having no income tax. In a no-income-tax state it is often the only tax a low earner pays, and describing them as paying nothing is wrong by $918.

7. Retirees have the clearest case

Florida's appeal to retirees is well known and the arithmetic behind it is worth stating precisely, because it is stronger than the working-age case.

Social Security: untaxed. Not exempted by a rule that could change — there is no mechanism by which Florida could reach it.

Pensions: untaxed. 401(k), 403(b) and IRA withdrawals: untaxed.

Compare that to states that split the difference. Ohio exempts Social Security in full and taxes 401(k) distributions as ordinary income. Many states exempt a capped amount of retirement income and tax the rest. Florida exempts everything, because it taxes no personal income at all.

Florida also has no estate or inheritance tax.

For a retiree drawing $70,000 from a mix of Social Security and retirement accounts, the difference against a state that taxes distributions in full is a recurring annual figure, and unlike a salary it does not stop.

8. What you can still control

With no state layer, every lever is federal.

Pre-tax deferrals save your federal rate only. A $10,000 traditional 401(k) contribution saves an $85,000 earner $2,200 federally at their 22% bracket. In California the same deferral would also save $930 in state tax; in Florida it saves nothing extra, because there is nothing extra to save.

This is a genuine and rarely-mentioned corollary: tax-deferred saving is worth less in a no-income-tax state. It does not stop being worth doing — the federal saving is the main event — but the total benefit is smaller than the same action produces in Oregon.

HSA contributions are proportionally more attractive here. Made through payroll under a cafeteria plan, they reduce federal taxable income and your FICA wages. That 7.65% FICA reduction does not depend on a state income tax existing, so in Florida it represents a larger share of the total benefit than it does elsewhere.

Roth contributions look relatively better too. The case for a traditional deferral rests partly on deducting at today's rate and withdrawing at a lower one. In Florida there is no state rate to deduct against now — and none to pay later either. That symmetry tilts the traditional-versus-Roth question toward the federal considerations alone.

9. Working remotely from Florida

Increasingly common, and there is a trap worth knowing about.

Living in Florida and working remotely for an out-of-state employer generally means no state income tax, because state income tax follows where the work is performed rather than where the employer is incorporated.

But a handful of states apply a "convenience of the employer" rule. Under it, a nonresident working remotely for an in-state employer can be treated as working in the employer's state — and taxed there — unless the arrangement exists for the employer's necessity rather than the employee's convenience. New York is the best-known example.

So someone who moves to Florida and keeps their New York job may find New York taking the position that the income remains New York-taxable. That is not a settled or intuitive area, and the amounts compound across years.

Travel days count too. Several days a month in an income-tax state can create a nonresident filing obligation there, with thresholds that vary and are sometimes very low.

If your employer is in a convenience-rule state, this is one of the few paycheck questions where professional advice reliably pays for itself.

10. Moving to Florida

Residency is established, not assumed. Florida offers a Declaration of Domicile filing, and establishing residency typically involves the usual markers — driver's licence, voter registration, where you spend your days, where your permanent home is. States you leave, particularly high-tax ones, may scrutinise the claim for high earners.

A mid-year move does not make the whole year tax-free. Your former state will generally tax income earned while you were resident there.

Run the whole comparison. The income tax saving is the visible line. Home insurance, property tax and housing cost are the ones that most often reverse it — and Florida's insurance figures in particular are large enough to consume a substantial share of the saving for a homeowner.

Renters capture more of the benefit than owners do, at least initially, because the income tax saving arrives immediately while property tax and insurance arrive with a house.

11. Florida against the other eight no-tax states

All nine produce the identical $68,628, so the paycheck cannot separate them. What does separate them is entirely what each charges instead — and Florida's substitute is the most unusual of the nine.

State What carries the load instead
Florida Sales tax, with a very large share paid by visitors
Texas Property tax, among the highest effective rates nationally
New Hampshire Property tax almost alone — no general sales tax either
Washington High combined sales tax, plus a capital gains excise tax
Nevada Sales tax plus gaming and tourism revenue
Tennessee Among the highest combined sales tax rates in the country
South Dakota Sales tax on a broad base
Alaska Severance taxes on oil and minerals; no state sales tax, but local ones exist
Wyoming Severance taxes on minerals

Florida and Nevada share the structural advantage of exporting a meaningful share of the tax burden to visitors. Neither a landlocked state nor one without a large visitor economy can copy that, and it means a resident of either bears less of the state's revenue need than the headline sales tax rate implies.

Texas and New Hampshire sit at the opposite pole, funding themselves substantially from resident property owners. A homeowner comparing Florida to Texas is comparing two very different trades even though the paycheck is identical.

The practical conclusion: choosing among the no-income-tax states is not a paycheck decision. It is a decision about whether you will own or rent, how much you spend, and — in Florida's case specifically — what you will pay to insure a house.

12. Two Floridians, and where the saving actually lands

The income tax saving is uniform. What happens to it afterwards is not.

A renter earning $85,000 who moves from New York City to Orlando. They capture the full state saving of $3,993, plus roughly $2,900 of New York City tax they no longer pay — around $6,900 a year. Property tax reaches them only indirectly through rent, and they buy no home insurance beyond a renters policy costing a small fraction of a homeowner's. This is the case where Florida's advantage is largest and cleanest.

A homeowner earning $85,000 who moves from Ohio to a coastal Florida county. They gain $1,621 of state income tax, and lose it several times over on insurance: Ohio's average premium is $1,943 against Florida's $8,471 at the same reference coverage. On the insurance line alone that is a swing of roughly $6,500 against them, before property tax is considered at all.

Same salary, same country, opposite conclusions — and the paycheck calculator says exactly the same thing to both of them.

The lesson is not that Florida is expensive. It is that the income tax line is the most visible part of the comparison and rarely the largest, and that whether you rent or own decides which direction the total moves.

Frequently asked questions

Does Florida have a state income tax? No, and it is constitutionally prohibited from having one. Florida Constitution Article VII, Section 5(a) bars the state from taxing the income of natural persons, so changing it would require a constitutional amendment rather than legislation.

What is take-home pay on $85,000 in Florida? $68,628 for a single filer taking the standard deduction, after $9,870 federal income tax and $6,503 FICA. That is the highest take-home available in any state at that salary.

How much does living in Florida save me? Whatever your comparison state would have charged: $6,864 a year against Oregon at $85,000, $3,993 against New York, $3,660 against California, $1,621 against Ohio. At $175,000 the Oregon figure grows to $15,280.

Are there city or county income taxes in Florida? No. Miami, Tampa, Orlando and Jacksonville all levy none, and no Florida locality does. A Florida figure needs no local asterisk, unlike Ohio's or Pennsylvania's.

Does Florida tax retirement income? No — Social Security, pensions and 401(k) or IRA withdrawals are all untaxed, because Florida taxes no personal income at all. There is also no estate or inheritance tax.

Is Florida actually cheaper overall? On income tax, unambiguously. Overall it depends on housing and insurance. Florida's average home insurance premium is the highest in the country by a wide margin, and for a homeowner it can consume much of the income tax saving.

Do I still pay Social Security and Medicare? Yes. FICA is federal and identical in all fifty states, charged on gross pay from the first dollar. Someone earning $12,000 in Florida pays no federal income tax and still pays $918 in FICA.

If I move to Florida and keep my out-of-state job, is my income tax-free? Usually, since state income tax follows where the work is performed. But a few states — New York most notably — apply a convenience-of-the-employer rule that can keep the income taxable there if the remote arrangement is for your convenience rather than your employer's necessity. Worth professional advice.

What to do next

The Florida figure is simple; the useful work is the comparison against wherever you are weighing it, and insurance belongs in that comparison.

Every figure on this site is sourced and dated. How we source every number.


Figures in this article are illustrations computed by this site's own tax engine for tax year 2026, on a single filer taking the federal standard deduction with no dependents or pre-tax deferrals unless stated. Federal figures come from IRS Revenue Procedure 2025-32 and the Social Security Administration; Florida's constitutional position from this site's sourced 50-state dataset, citing Florida Constitution Article VII, Section 5(a). Sales tax, property tax and insurance are discussed qualitatively rather than computed here. This is general education and not tax advice; for residency or remote-work questions in particular, consult a licensed tax professional.

Sources & citations

  1. 1.irs.gov
  2. 2.ssa.gov

This article is general information, not financial, legal, or tax advice. See /methodology for how the figures cited here are sourced.