Military pay and Florida state tax
What this state's own tax authority says about military pay, retirement pay, combat pay, Guard and Reserve duty, and military spouses. General information, not advice about your return.
Primary-source review complete. We have read this state's own tax authority on every point we cover, and each point below either has an answer or expressly does not apply. This describes how complete our reading is. It says nothing about whether the state's rules are good or bad for you.
Tax year 2025. Rules read as effective from 2025-01-01.
Sources last read 2026-08-15.
Need a simpler version?
Tell us what you're trying to understand and we'll focus this page on that part. The words and the sources stay exactly the same.
What the state says
Does the state tax personal income?
Florida imposes no individual income tax: the Florida Department of Revenue's published list of the taxes and fees it administers names corporate income tax, sales and use tax and fuel taxes, and contains no individual income tax. Article VII, Section 5(a) of the Florida Constitution separately limits any tax upon the income of natural persons who are residents or citizens of the state, levied by the state or under its authority, to the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state.
Active duty pay
Because Florida imposes no individual income tax, there is no Florida individual income tax treatment of active duty pay to describe.
Stationed outside the state
With no Florida individual income tax, where military pay is earned does not change a Florida individual income tax result.
Combat pay
Combat pay is a federal income exclusion; Florida imposes no individual income tax that a state combat pay rule could modify.
Military retirement pay
Florida imposes no individual income tax, so no Florida income tax reaches military retirement pay.
Survivor benefits
Florida imposes no individual income tax, so no Florida income tax reaches survivor benefit payments.
Guard and Reserve
No Florida individual income tax provision applies to Guard or Reserve pay because Florida imposes no individual income tax.
Military spouses
The residence election under the Servicemembers Civil Relief Act affects which state may tax income. Florida imposes no individual income tax, so no Florida income tax consequence follows from the election.
Filing
No Florida individual income tax return exists to file with the Florida Department of Revenue.
Withholding
There is no Florida individual income tax, and so no Florida individual income tax withholding on military pay.
Local taxes
No separate local income tax layer under the cited authority
Article VII, Section 5(a) of the Florida Constitution limits any tax upon the income of natural persons who are residents or citizens of the state, levied by the state or under its authority, to the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state. The words 'or under its authority' reach a levy by a local authority as well as by the state. Article VII, Section 1(a) preempts all other forms of taxation to the state except as provided by general law, and Section 9(a) allows counties, school districts and municipalities to levy taxes other than ad valorem taxes only as authorized by general law and never a tax prohibited by the constitution. The Florida Department of Revenue's published tax list contains no individual income tax.
This covers local income tax only, and only as far as the source we cite goes. We do not look up individual cities, counties or school districts.
Primary sources
Every statement above is a restatement of one of these government sources. Each link opens the source itself.
- Florida Constitution, Article VII, Section 5 — Estate, inheritance and income taxes The Florida Senate (official constitution text) — Current text re-retrieved 2026-08-15; section amended H.J.R. 7-B, 1971
- Florida Constitution, Article VII, Sections 1 and 9 — taxation preempted to the state; local taxes The Florida Senate (official constitution text) — Current text retrieved 2026-08-15
- Florida Department of Revenue — taxes and fees administered Florida Department of Revenue — Re-retrieved 2026-08-15
These are government websites. The Consumer Spot is an independent publisher and is not affiliated with, endorsed by, or connected to any of them.
General education, built from primary government sources. Rules change, and your own facts matter. This is not individualized tax or legal advice.
See something that may have changed? Send us the government source and we will re-read it.