Florida tax residency rules
Threshold: 183 days · Day Count · Calendar year (Jan 1 – Dec 31)
Florida has 0% state income tax and 0% state estate tax, plus a generous homestead exemption with the 'Save Our Homes' annual cap. Florida itself doesn't run a residency audit — there's no return to audit — but your old state will. Florida domicile is established by action: Declaration of Domicile, FL driver's license, voter registration, homestead, and severed old-state ties.
- File a Declaration of Domicile with the county clerk for ~$10. Dated public record of intent.
- Surrender old-state driver's license. Register to vote in FL. File for the homestead exemption.
- Track every old-state day. Aim for ≤165 days in your old state to keep a buffer below the 184 threshold.
Rules tracked by Tax Days
FL 183-Day Rule
- Type
- Day Count
- Threshold
- 183 days
- Period
- Calendar year (Jan 1 – Dec 31)
Tax residency triggers if you're physically present for more than the threshold number of days in a calendar year.
Florida has no income tax, but 183-day presence helps establish FL domicile for those leaving high-tax states.
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