Florida PTET 2026: deadline, rate, who can elect
Florida (FL), tax year 2026, from the same rules the connector returns. 2025 is below for comparison. Last verified October 24, 2026.
Informational. Not tax advice.
Elective PTET
No
Florida does not impose a personal income tax. No elective pass-through entity tax was identified for 2026.
Who can elect
Not applicable.
There is no personal income tax and no elective pass-through entity tax. Chapter 220 applies to corporate income-tax taxpayers, not to a partnership or S corporation solely because it is a pass-through.
Rate
Not applicable. Florida has no personal income tax.
The chapter 220 rules in the bonus section are not a pass-through entity tax rate.
Sources for this year
2025
Last verified October 24, 2026.
Elective PTET
No
Florida does not impose a personal income tax. No elective pass-through entity tax was identified. A partnership or S corporation that is not a chapter 220 taxpayer does not have an individual income-tax filing from this tax.
Who can elect
Not applicable. Florida has no personal income tax and no elective pass-through entity tax was identified.
The Department of Revenue FAQ says Florida does not impose a personal income tax, so there are no filing requirements.
Rate
Not applicable. Florida has no personal income tax.
Chapter 220 corporate income tax is a separate tax. It is not an elective pass-through entity tax. The bonus section below is limited to chapter 220 taxpayers.
Owner relief
Not applicable.
There is no owner credit or exclusion for a personal-income-tax pass-through entity tax.
Sources for this year
Bonus-depreciation conformity is on its own page.