Selling · Insights

Capital Gains Tax When You Sell Your Florida Home

By Arthur Simpson — Florida Attorney, Broker & CIPS

Worried about a tax bill when you sell? For most homeowners, the gain on a primary residence is largely or fully excluded. Here's how it works in Florida.

The primary-residence exclusion

If the home was your primary residence for at least 2 of the last 5 years, you can generally exclude up to $250,000 of gain (single) or $500,000 (married filing jointly) from federal capital gains tax. Many sellers owe nothing.

No Florida state capital gains tax

Florida has no state income tax, so there's no state-level capital gains tax on your sale — only potential federal tax on gain above the exclusion. That's a meaningful advantage over high-tax states.

Investment & second homes

The exclusion is for primary residences. Investment properties and second homes don't qualify, but a 1031 exchange may let you defer gains by reinvesting in another investment property. This is where planning pays off.

Get it right before you sell

Timing, basis (improvements add to it), and exchanges can change your outcome. We coordinate the sale, and the tax strategy is handled by your CPA or our founder's firm. See what your home is worth → or ask us how to plan the sale →.

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Frequently asked questions

Do I pay capital gains tax when I sell my home in Florida?
Often not on a primary residence. If you lived there 2 of the last 5 years, you can exclude up to $250,000 of gain (single) or $500,000 (married filing jointly) from federal tax. Florida has no state capital gains tax.
Does Florida have a capital gains tax?
No state-level one. Florida has no state income tax, so only federal capital gains tax can apply — and the primary-residence exclusion shelters most home sales. Consult a CPA for specifics.
What is the 2-of-5-year rule?
To claim the primary-residence exclusion, you generally must have owned and lived in the home as your main residence for at least 2 of the 5 years before the sale.
Do investment properties qualify for the exclusion?
No — the exclusion is for primary residences. For investment property, a 1031 exchange may let you defer capital gains by reinvesting in another qualifying property. A CPA or attorney can guide it.

Keep reading: How Much Does It Cost to Sell a House in Florida? · Florida Homestead Exemption: How to Lower Your Property Taxes · Buying a Beachside Home in Volusia County: What to Know · All insights →

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About the author — Arthur Simpson

Arthur is a Florida attorney, licensed real estate broker, and Certified International Property Specialist (CIPS), and a member of the Real Property and International Law Sections of The Florida Bar. He founded Simpson & Simpson Realty to give Volusia & Flagler families — and buyers from around the world — a brokerage with a real estate attorney's eye on every deal. Meet Arthur & the family →