Florida Constitution, quoted verbatim
Capital gains tax in Florida
What Florida Constitution publishes about each capital gains question, quoted from its own page and dated: 1 of 6 questions answered on the pages read here, the rest recorded as absences naming the page that was read.
- answers quoted word for word
- 1
- questions the guidance does not answer
- 5
- the day these pages were read
- 2026-09-11
Where this jurisdiction stands
The constitution bars a state tax on the income of natural persons
Every question, as Florida Constitution states it
| The question | What the authority says | Source |
|---|---|---|
| The rate on a long-term gain | (a) NATURAL PERSONS. No tax upon estates or inheritances or upon the income of natural persons who are residents or citizens of the state shall be levied by the state, or under its authority, in excess of the aggregate of amounts which may be allowed to be credited upon or deducted from any similar tax levied by the United States or any state. | Florida Constitution, Article VII, Section 5 read September 2026 |
| When a gain counts as long-term | Florida Constitution, Article VII, Section 5 does not publish this on the page read here (Florida Constitution, Article VII, Section 5, read September 2026). The constitutional bar makes a state holding period moot: there is no Florida tax on the gain whose character it would decide. | Florida Constitution, Article VII, Section 5 read September 2026 |
| Selling your main home | Florida Constitution, Article VII, Section 5 does not publish this on the page read here (Florida Constitution, Article VII, Section 5, read September 2026). Florida publishes no state treatment of a main home sale because it levies no tax on the income of natural persons; the federal exclusion is what a Florida seller uses. | Florida Constitution, Article VII, Section 5 read September 2026 |
| Deferring the gain on an investment property | Florida Constitution, Article VII, Section 5 does not publish this on the page read here (Florida Constitution, Article VII, Section 5, read September 2026). No state deferral is published, and none is needed for a state that does not tax the gain. | Florida Constitution, Article VII, Section 5 read September 2026 |
| Setting losses against gains | Florida Constitution, Article VII, Section 5 does not publish this on the page read here (Florida Constitution, Article VII, Section 5, read September 2026). No state loss relief is published; a Florida seller's losses are a federal matter. | Florida Constitution, Article VII, Section 5 read September 2026 |
| The extra tax on investment income | Florida Constitution, Article VII, Section 5 does not publish this on the page read here (Florida Constitution, Article VII, Section 5, read September 2026). No state surtax on investment income exists under this section; the federal Net Investment Income Tax is unaffected by where the seller lives. | Florida Constitution, Article VII, Section 5 read September 2026 |
An absence here means we have no quotation, never that the gain is untaxed.
Cite or embed this figure
Florida: 1 capital gains treatments quoted verbatim from the authority's own page and 5 recorded absences (Capital Gains Tax HQ US Capital Gains Tax Record).
Cite as: "Capital Gains Tax HQ US Capital Gains Tax Record: Florida", updated 2026-09-11, https://capitalgainstaxhq.com/tax/florida/.
Download the Florida table (CSV), free to reuse with citation.