Florida tax credits and incentives
Review the program rules and claim timing below, then confirm the requirements with the administering agency.
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
2 programs
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Florida research and development credit
Tax credit
Allocation is subject to program limits; credit used cannot exceed 50% of remaining Florida corporate income tax liability. The overview does not state the calculation rate. [Florida Revenue corporate tax incentives]
Next published opening: March 20, 2027 [Florida research-credit application instructions][Florida Revenue corporate tax incentives]
Eligibility, claim steps and deadlines for Florida research and development credit
- Who qualifies
- Corporations in specified target industries with qualifying Florida research, an allowed federal research credit and a valid FloridaCommerce industry-certification letter. [Florida research-credit application instructions][Florida Revenue corporate tax incentives]
- What it’s worth
- Allocation is subject to program limits; credit used cannot exceed 50% of remaining Florida corporate income tax liability. The overview does not state the calculation rate. [Florida Revenue corporate tax incentives]
- How to claim
- Apply online for an allocation with the industry-certification letter; Revenue issues written approval. The application instructions do not identify the return schedule. [Florida research-credit application instructions][Florida Revenue corporate tax incentives]
- Deadlines and application windows
- The 2026 allocation for 2025 expenses has closed. Applications for 2026 expenses are scheduled to open March 20, 2027. [Florida research-credit application instructions][Florida Revenue corporate tax incentives]
Sources reviewed
Full details and sources for Florida research and development credit
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Florida individuals with unique abilities hiring credit
Tax credit
$1 per qualifying hour, up to 1,000 hours per employee; maximum $10,000 per taxpayer annually. [Florida Revenue corporate tax incentives]
Check program requirements [Florida Revenue corporate tax incentives]
Eligibility, claim steps and deadlines for Florida individuals with unique abilities hiring credit
- Who qualifies
- Qualified taxpayers employing eligible workers with a physical or intellectual impairment. [Florida Revenue corporate tax incentives]
- What it’s worth
- $1 per qualifying hour, up to 1,000 hours per employee; maximum $10,000 per taxpayer annually. [Florida Revenue corporate tax incentives]
- How to claim
- Apply online or submit Form F-11992 to Revenue. [Florida Revenue corporate tax incentives]
- Deadlines and application windows
- Published coverage: tax years beginning in 2024–2026; unused credit may carry forward five years. [Florida Revenue corporate tax incentives]
Sources reviewed
Full details and sources for Florida individuals with unique abilities hiring credit