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Tax Incentives

Florida offers tax credits, refunds, and other incentives to promote business development and job creation. Here are lists, by tax, of the incentives that are currently available:

See below for details about some of the incentive programs and links for more information.


Florida's Enterprise Zone Program

Please note: Florida's Enterprise Zone Program expired on December 31, 2015. See Taxpayer Information Publication 15ADM-04 issued September 8, 2015, which explains how each of the enterprise zone incentives is phased out.

Learn more about sales tax incentives.

Learn more about corporate tax incentives.


Film in Florida Sales Tax Exemption

Companies that produce motion pictures (for theaters or television), television series, commercial advertising, music videos or sound recordings may qualify for a sales tax exemption on the purchase of certain equipment used in the productions.  The production company must apply for a certificate of exemption and present it when buying or renting the equipment.  Learn more about the film in Florida sales tax exemption.


Tax Credits for Contributions to Nonprofit Scholarship Funding Organizations

Taxpayers can apply for a tax credit for the 2014-2015 fiscal year (July 1, 2014 to June 30, 2015) or the 2015-2016 fiscal year (July 1, 2015 to June 30, 2016).

  • Corporate income and insurance premium taxpayers can apply for tax years that begin in 2014 or 2015 if the tax year remains open.
  • Oil and gas production taxpayers, taxpayers who pay sales tax under a direct pay permit, and taxpayers who pay excise tax on liquor, wine, and malt beverages can apply for the fiscal year that started July 1, 2014 or the fiscal year that starts July 1, 2015.


Find eligible nonprofit scholarship funding organizations (SFOs) at http://www.floridaschoolchoice.org/ or apply for the credit now.


Research and Development Tax Credit

The application process for an allocation of credit related to expenses incurred in the 2016 calendar year will open on March 20, 2017. At that time, qualified target industry businesses subject to the Florida corporate income tax will be able to apply online for an allocation of the Florida research and development tax credit for expenses incurred in each calendar year. Only businesses with a letter from the Department of Economic Opportunity (DEO) certifying that the business is a qualified target industry business are eligible to apply.

Find out more about this tax credit and the requirements in Tax Information Publication (TIP) 16C01-01.

Read the 2016 allocation report


Sales Tax Exemption for Purchases of Industrial Machinery and Equipment

Effective April 30, 2014, a business may qualify for a sales tax exemption on purchases of industrial machinery and equipment that will be used to manufacture, process, compound, or produce for sale items of tangible personal property. Parts and accessories will also be exempt if they are purchased before the machinery and equipment are placed in service. Learn more about this exemption and the requirements.