State Residency Rules → Florida

Florida Residency Rules: No State Income Tax

State income tax
None
Day threshold
No statutory test
Audit climate
Low audit activity

The rule in one paragraph

No state income tax. A favorite destination domicile — but your OLD state decides whether you truly left.

The details

Moving to Florida doesn't end your old state's claim on you. Establish domicile affirmatively: homestead exemption, driver's license, voter registration, and — critically — spend fewer days in your former state than its statutory test allows.

What counts as a day in Florida?

Any part of a day spent in the jurisdiction generally counts as a full day toward the test — landing at 11 p.m. counts the same as a full day. Most states apply a narrow exception for pure travel through the state.

Count your days automatically

DayLine tracks which state you’re in every day, counts your days against Florida’s actual test, and builds the audit-ready record that protects you. All on your iPhone — nothing leaves your device. Free for 30 days.

Download on the App Store

Related jurisdictions

This page provides general educational information about residency rules, verified against state statutes and administrative guidance at the time of writing. It is not tax, legal, or accounting advice; rules change and residency determinations depend on your complete circumstances. Consult a qualified tax professional.  ·  All jurisdictions  ·  DayLine home