Art. VII, § 5, Fla. Const. · Article VII. FINANCE AND TAXATION
Estate, inheritance and income taxes.
Text — As revised in 1968 and subsequently amended (Online Sunshine, retrieved 2026-10-04)
(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.
(b) OTHERS. No tax upon the income of residents and citizens other than natural persons shall be levied by the state, or under its authority, in excess of 5% of net income, as defined by law, or at such greater rate as is authorized by a three-fifths (3/5) vote of the membership of each house of the legislature or as will provide for the state the maximum amount which may be allowed to be credited against income taxes levied by the United States and other states. There shall be exempt from taxation not less than five thousand dollars ($5,000) of the excess of net income subject to tax over the maximum amount allowed to be credited against income taxes levied by the United States and other states.
(c) EFFECTIVE DATE. This section shall become effective immediately upon approval by the electors of Florida.
Notes and commentary — not constitutional text
History
Am. H.J.R. 7-B, 1971; adopted 1971.
Source of truth
- Edition
- As revised in 1968 and subsequently amended (Online Sunshine, retrieved 2026-10-04)
- Official file
- https://www.leg.state.fl.us/Statutes/index.cfm?Mode=Constitution&Submenu=3&Tab=statutes
- Text hash
- sha256 0d58ade9d0e1b02aa13894963d515ef1087babdc41da526c58859d99a03f16ae
- Composed by
- compose_v2.py 2026-10-04: the Legislature's structured HTML read in document order; verify_v2.py's independent reading agrees character for character
- composed from the Legislature's structured HTML (one source of text; no PDF extraction); a second, independent reading of the same bytes agrees character for character
Cited by 1 provision
Provisions in this library whose text cites Art. VII, § 5, Fla. Const.. Each shows the citation as that text prints it.
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.