Florida Estate
Tax Calculator

Florida does not impose a state estate tax or inheritance tax. The Florida Constitution (Article VII, Section 5) prohibits a state estate tax, providing permanent certainty for Florida residents.

This constitutional prohibition can only be changed by voter referendum, making Florida one of the most estate-tax-secure jurisdictions in the country.

Florida's lack of both state income tax and state estate tax makes it the most popular destination for retirees and high-net-worth individuals seeking to minimize state-level taxation. This migration pattern makes estate planning a key consideration for many Florida residents.

Only the federal estate tax applies to Florida estates. The **$15 million** per-person exemption (2025) with portability allows couples to shelter $30 million.

The federal top rate is **40%**.

Florida's favorable position attracts domicile changers from high-tax states like New York, Connecticut, and California. However, the departing state may challenge the domicile change and assert that the decedent remained domiciled in the original state.

Florida's declaration of domicile (F.S. 222.17) is a useful tool but not conclusive against another state's claim.

Florida's homestead protection (Article X, Section 4 of the Florida Constitution) provides both creditor protection and restrictions on devise. A homestead property cannot be devised away from a surviving spouse or minor children, regardless of what the will or trust says.

This is one of the most litigated areas of Florida probate law and intersects with estate tax planning when the homestead is a significant portion of the estate.

Florida does not recognize common-law marriage and is a common-law property state (not community property). However, Florida's elective share statute (F.S.

732.2065) gives the surviving spouse a right to 30% of the elective estate, which includes certain lifetime transfers. Account for the elective share when structuring estate plans that minimize federal estate tax through trust-based strategies.

Florida estates face only federal estate tax exposure. Use this calculator to model federal liability and portability elections.

Free for all jurisdictions.

Because Florida does not impose a state estate tax, the federal estate tax is the only transfer tax layer. The current federal exemption of $15 million per individual (2025) shelters the vast majority of estates.

However, estates that exceed this threshold face a top marginal rate of 40%, making federal planning essential for high-net-worth Florida residents.

The Tax Cuts and Jobs Act (TCJA) doubled the federal exemption effective 2018, but this increase is scheduled to sunset after 2025. If Congress does not act, the exemption will revert to approximately $7 million (adjusted for inflation).

For Florida residents with estates between $7 million and $15 million, this sunset creates a planning window: transfers made now under the higher exemption will not be clawed back, even if the exemption later decreases.

The absence of a state estate tax in Florida simplifies the analysis — there is no gap between state and federal exemptions to navigate, no separate state return to file, and no risk of double taxation. However, this also means there is no state-level deduction to offset federal liability.

Federal planning tools — marital deductions, charitable deductions, and the unified credit — carry the full weight of estate tax mitigation. Use the Florida estate tax calculator to model current and post-sunset scenarios, and review the Florida probate cost calculator to understand full settlement costs.

Federal portability allows a surviving spouse to inherit the deceased spouse's unused estate tax exclusion (DSUE), effectively doubling the available federal exemption to $30 million for married couples. Electing portability requires filing Form 706 for the first-to-die spouse, even if no federal estate tax is owed — a step that is frequently overlooked when no tax appears to be due.

Because Florida does not impose a state estate tax, there is no state-level portability concern. The federal election is the only one that matters, and it applies automatically to the surviving spouse's estate once made.

This is simpler than in estate-tax states, where the lack of state portability forces the use of bypass trusts to preserve both exemptions.

Despite this simplicity, portability has limitations. The DSUE amount is not indexed for inflation — it locks in at the value of the first spouse's unused exemption at the date of death.

If the surviving spouse remarries and the new spouse dies, the DSUE from the first spouse is lost. For Florida families with significant wealth, bypass trusts may still be preferable to portability because they provide asset protection, generation-skipping benefits, and inflation-adjusted growth outside the surviving spouse's taxable estate.

Use the executor fee calculator and probate cost calculator to understand the full administration picture when comparing trust structures.

Without a state estate tax, Florida residents focus planning efforts on the federal layer. The current $15 million exemption provides substantial shelter, but the scheduled TCJA sunset makes it prudent to accelerate planning.

Irrevocable trusts — including ILITs, SLATs, and QPRTs — remove assets from the taxable estate permanently. Once transferred, these assets and their future appreciation are outside the federal estate, regardless of future exemption changes.

Annual exclusion gifts of $19,000 per recipient (2025) remain the simplest estate reduction tool. Married couples can jointly gift $38,000 per recipient through gift-splitting.

Over a decade, a family gifting to four beneficiaries annually removes $1.44 million from the estate with no gift tax return required. Charitable deductions — whether through outright bequests, donor-advised funds, or charitable trusts — further reduce the taxable estate while supporting philanthropic goals.

GRATs and GRUTs (grantor retained unitrusts) transfer appreciation to beneficiaries at minimal transfer tax cost. For Florida residents holding concentrated stock positions or rapidly appreciating assets, these vehicles are particularly efficient.

Family limited partnerships and LLCs may provide valuation discounts for gift and estate tax purposes, though the IRS scrutinizes these structures closely. Professional valuation and proper documentation are essential.

Model your federal exposure with the Florida estate tax calculator, or find an estate planning attorney in Florida for personalized guidance.