Operating in Florida in 2026 requires strict attention to the May 1st annual report deadline and the critical September 30th minimum wage adjustment. States Business Consulting ensures your Sunshine State entity remains compliant from Miami and Orlando to Jacksonville.
I. Sunshine State Entity & Tax Setup
Sunbiz Registration (SOS)
Formalize your LLC ($138.75) or Profit Corporation ($150) via the Division of Corporations. Florida is famous for its efficient Sunbiz portal, but beware: administrative dissolution is common for simple clerical oversights.
Sunbiz Business PortalDOR Registration (DR-1)
Register for Sales Tax (6% base + county surtax) and Corporate Income Tax via Form DR-1. Florida has no individual income tax, making it a high-growth environment for pass-through entities and sole proprietors.
FL Revenue PortalDiscretionary Sales Surtax
Florida counties apply a "surtax" ranging from 0.5% to 1.5%. For 2026, ensure your POS systems are updated for current county-specific rates to avoid significant liability during a DOR audit.
2026 County Surtax TableII. 2026 Compliance & Legislative Updates
May 1st Annual Reports
Reports are due by May 1, 2026. Late filings trigger an automatic $400 late fee that the state constitutionally prohibits from being waived. Final dissolution occurs the fourth Friday of September.
File FL Annual Report2026 Fiscal Highlights
- Min Wage: $15.00 (Sept 30, 2026)
- Corp Tax Rate: 5.5%
- UI Wage Base: $7,000
- FinCEN Beneficial Ownership (BOI)
III. Workforce & Employer Systems
Employer standards are managed by the Florida Department of Commerce (formerly DEO):
Reemployment Tax (RT-6)
Employers must report quarterly wages via the RT-6 form. For 2026, the taxable wage base remains $7,000 per employee. New employers typically start with a 2.7% tax rate.
FL Reemployment TaxWorkers' Comp (DWC)
Mandatory for all construction businesses with 1+ employee and non-construction businesses with 4+ employees. Florida's Division of Workers' Compensation strictly enforces these thresholds.
FL Division of Workers' CompFlorida New Hire Reporting
All Florida employers must report new or rehired employees within 20 days of the start date to the Florida New Hire Reporting Center to support child support enforcement.
FL New Hire Registry