No state death tax
Florida Estate and Inheritance Tax in 2026
No current Florida estate or inheritance tax on a 2026 or 2027 death. Florida has no estate tax for deaths after 2004, and since July 1, 2023 the DR-312 and DR-313 affidavits are no longer required.
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Florida and federal death-tax estimate
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- Total estimated death taxes
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- Florida death tax
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- Federal estate tax
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Full federal worksheet with credits, GST and payments · What each input means
Estimate federal estate tax after preparing the estate's valuations, deductions, gifts and valid additional exclusion. Historical liabilities, property in another jurisdiction and estate income require separate review.
The primary-source rule for Florida
Florida has no estate tax for deaths after December 31, 2004. From July 1, 2023, personal representatives no longer have to file the DR-312 or DR-313 no-tax affidavits. Those obsolete affidavit requirements should not be copied into a current executor checklist.
The July 2026 summary-administration change
Chapter 2026-57, Laws of Florida, doubled the ceiling for summary administration under section 735.201 from $75,000 to $150,000 of non-exempt estate, effective July 1, 2026. The ceiling stops counting once two years have passed since the death: section 735.201(2) then opens summary administration to an estate of any size.
Florida is not a community-property state, but chapter 736 (see section 736.1502) lets married couples hold assets in an opt-in community property trust, whose property and income are treated as community property. Ask whether one exists before splitting an asset between spouses.
The old DR-312 and DR-313 checklist is obsolete
Florida Revenue's current instructions remove the no-tax affidavit filing requirement from July 1, 2023. If a closing agent or executor uses a checklist that still automatically asks for DR-312 or DR-313, compare that checklist with the agency's current page. The removal of those tax affidavits is a specific administrative change; it does not decide every document needed to transfer real property.
The no-estate-tax rule is based on deaths after 2004, while the affidavit change has a separate 2023 date. Keep both dates visible when reviewing an old estate file. An archived form can be relevant to an earlier transaction without being a current requirement. There is no Florida estate-value threshold to enter into a progressive state tax calculation for this 2026 profile.
A Florida resident with Massachusetts property may still need a Massachusetts situs review. Retain the property inventory rather than treating Florida domicile as a nationwide exemption. For federal exposure, prepared adjusted taxable gifts and confirmed portability can matter as much as the current estate value; the tool does not infer either amount from marital status.
Sources reviewed October 1–2, 2026. Settlement statutes read October 5, 2026. Prepare federal inputs or compare Florida with the other no-tax states.
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