Florida Statute 198.02
“Tax upon estates of resident decedents”
What it means
Section 198.02 imposes a tax on the transfer of the estate of every Florida resident decedent. The amount is a sum equal to the amount by which the credit allowable under the applicable federal revenue act for estate, inheritance, legacy and succession taxes actually paid to the states exceeds the aggregate of constitutionally valid taxes actually paid to other states on property of the decedent. Values are those finally determined for federal estate tax purposes.
The Florida Constitution, art. VII, s. 5(a), limits any estate tax to the amounts allowed as a credit against the similar federal tax. The Florida Department of Revenue states that a federal change eliminated Florida's estate tax on people who died after December 31, 2004. Because the section's tax is measured by that federal credit, no Florida estate tax is due for those deaths. The section remains in the statute books.
The Department of Revenue also states that beginning July 1, 2023, personal representatives do not have to file an Affidavit of No Florida Estate Tax Due (Form DR-312 or DR-313).
- The tax is imposed on the transfer of the estate of a person who was a Florida resident at death (§ 198.02).
- The amount equals the federal credit for state death taxes, less constitutionally valid death taxes paid to other states (§ 198.02).
- The Florida Constitution caps any estate tax at the amount allowed as a credit against the similar federal tax (Fla. Const. art. VII, s. 5(a)).
- The Department of Revenue states no Florida estate tax is due for people who died after December 31, 2004.
- Since July 1, 2023, personal representatives do not have to file Form DR-312 or DR-313, per the Department of Revenue.
Text of the statute (2026)
A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state, the amount of which shall be a sum equal to the amount by which the credit allowable under the applicable federal revenue act for estate, inheritance, legacy, and succession taxes actually paid to the several states exceeds the aggregate amount of all constitutionally valid estate, inheritance, legacy, and succession taxes actually paid to the several states of the United States (other than this state) in respect of any property owned by such decedent or subject to such taxes as a part of or in connection with his or her estate. All values shall be as finally determined for federal estate tax purposes.
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.
Excerpts are the subsections the summary relies on. Read the full official text of § 198.02.
History. s. 3, ch. 16015, 1933; CGL 1936 Supp. 1342(83); s. 1, ch. 71-202; s. 3, ch. 82-38; s. 1032, ch. 95-147.
How it applies
The section's formula is built on a federal credit for state death taxes. The Department of Revenue states that a federal change eliminated Florida's estate tax on people who died after December 31, 2004, so for those deaths no Florida estate tax is due even though the section remains in the statutes.
A federal estate tax is a separate tax and is not governed by this section. The Department of Revenue also states that personal representatives no longer have to file the Affidavit of No Florida Estate Tax Due (Form DR-312 or DR-313) beginning July 1, 2023.
Where this shows up
Pages on this site where § 198.02 does real work:
Questions people ask
Sources
- Florida Statutes (2026), s. 198.02 (“A tax is imposed upon the transfer of the estate of every person who, at the time of death, was a resident of this state”)
- Florida Department of Revenue, Florida Estate Tax (“A federal change eliminated Florida's estate tax on people who died after December 31, 2004.”; Forms DR-312 and DR-313 no longer required from July 1, 2023.)
- Florida Constitution, art. VII, s. 5 (Subsection (a) limits estate and inheritance taxes on natural persons to the amounts creditable against the similar federal tax.)
Last checked: October 17, 2026
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