SCorpDesk / 2026 S-Corp & QBI Guides / Florida (FL) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
Florida (FL) 2026 S-Corp Tax Calculator, PTET Election & Franchise Tax Guide
What are the 2026 S-Corp tax and PTET rules in Florida?
In Florida (FL), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (0% Personal & 0% S-Corp Tax). For the Pass-Through Entity Tax (PTET) deduction: No State Income Tax (0%). Entity-level franchise/minimum tax: $150.00 / $138.75 Annual Sunbiz Report.
In Florida (FL), the 2026 S-Corporation election rule is: Recognizes Federal S-Corp (0% Personal & 0% S-Corp Tax). For the Pass-Through Entity Tax (PTET) deduction: No State Income Tax (0%). Entity-level franchise/minimum tax: $150.00 / $138.75 Annual Sunbiz Report.
Open Florida 2026 S-Corp & 20% Permanent QBI Calculator
2026 Florida (FL) S-Corporation Statutory Tax Matrix
| Florida S-Corp Compliance Area | 2026 Statutory Rule |
|---|---|
| State S-Corp Election Recognition | Recognizes Federal S-Corp (0% Personal & 0% S-Corp Tax) |
| Pass-Through Entity Tax (PTET) Election | No State Income Tax (0%) |
| Annual Minimum / Franchise Tax | $150.00 / $138.75 Annual Sunbiz Report |
| Federal Section 199A QBI Deduction | Up to 23% of qualified K-1 income under Public Law 119-21 |
| Home Office & Mileage Deduction Method | Must use an IRC Section 62(c) Corporate Accountable Plan |
Frequently Asked Questions
Does Florida require a separate state S-Corp election in 2026?
For Florida (FL): Recognizes Federal S-Corp (0% Personal & 0% S-Corp Tax).
What is the Florida S-Corp franchise or minimum tax for 2026?
In Florida: $150.00 / $138.75 Annual Sunbiz Report.