Alabama vs Florida: state income tax, 2025
For reference household P1 (single, $60,000 of wages), the state income tax is at most $2,506 more in Alabama than in Florida.
Both figures are a hypothetical full-year resident return for tax year 2025, over the same federal return, and count state income tax only. Neither is a relocation estimate: moving mid-year means two part-year returns, which this site does not figure. “Or less” means a mechanism the engine does not yet model would lower the figure; “or more” that it would raise it.
Six households, both states
| Household | Alabama | Florida | Alabama minus Florida |
|---|---|---|---|
| P1 Single, $60,000 of wages | $2,506or less | $0 | +$2,506or less |
| P2 Married filing jointly, $150,000, two children | $6,415or less | $0 | +$6,415or less |
| P3 Single, $85,000 wages + $15,000 long-term gain + $3,000 qualified dividends | $4,267or less | $0 | +$4,267or less |
| P4 Married retirees, $40,000 Social Security + $30,000 pension + $20,000 IRA, both 65+ | $1,255or less | $0 | +$1,255or less |
| P5 Head of household, $45,000, one child | $1,885or less | $0 | +$1,885or less |
| P6 Single, $1,200,000 of wages + $500,000 long-term gain | not figured | $0 | — |
Full-year resident figures for 2025, state income tax only, with the same federal return in every column. Every figure is provisional. “Not shown” and “not figured” mean the engine will not state a number it cannot stand behind; hover for why.
Where the difference comes from
Alabama
- Where the return starts. Builds its own base from classes of income rather than starting from a federal line.
- Rate. 3 brackets for a single filer, from 2% to 5%; the top rate starts at $3,000 of taxable income.Ala. Code §40-18-5; 2025 Form 40 Tax Tables — confirmed at two independent rows: single taxable income $23,000–$23,100 gives $1,113 (2% × $500 + 4% × $2,500 + 5% × the rest at the band midpoint), and married filing jointly $23,300–$23,400 gives $1,088 (2% × $1,000 + 4% × $5,000 + 5% × the rest). (checked 2026-08-05)
- Standard deduction. $3,000 single, $8,500 married filing jointly.Ala. Code §40-18-15(b); 2025 Form 40 Standard Deduction chart, page 8 — $8,500 married filing joint, $4,250 married filing separate, $5,200 head of family and $3,000 single at the bottom band, each stepping down per band of Alabama adjusted gross income to a floor of $5,000 (joint) or $2,500. (checked 2026-08-05)
- Personal exemption. $1,000 per dependant.Ala. Code §40-18-19; 2025 Form 40, Filing Status/Exemptions: "1 $1,500 Single", "2 $3,000 Married filing joint", "3 $1,500 Married filing separate", "4 $3,000 Head of Family". (checked 2026-08-05)
- Added to income. Municipal bond interest from other states.Ala. Code §40-18-14(a)(3)d and f exclude only interest on obligations of the United States or its possessions and of Alabama and its subdivisions; 2025 Form 40 booklet, Schedule B Interest Income: "All interest you received in 2025 is taxable for Alabama purposes except interest on obligations of the United States or its possessions, and interest on obligations of the State of Alabama or any county, municipality, or other political subdivision of Alabama." Line 6: "Enter your TOTAL taxable income from interest and dividends." (checked 2026-10-20)
- Excluded from income. Federal income tax paid.Ala. Code §40-18-15(c); 2025 Form 40 Federal Income Tax Deduction Worksheet, page 31: "1 Enter the tax as shown on line 22 on 2025 Form 1040/Form 1040NR. 2 Net Investment Income Tax … 3 Federal Tax. Add Lines 1 and 2. 4a Earned Income Credit (EIC) … 4b Additional Child Tax Credit … 4c American Opportunity Credit … 4d Refundable Adoption Credit … 4e Credits from Forms 2439 … 6 Subtract line 5 from line 3. If amount is negative enter zero." (checked 2026-08-05)
- Excluded from income. Social Security benefits.2025 Form 40, "Examples of Income You DO NOT Report": "Federal Social Security benefits" and "Any “defined benefit” retirement plan". (checked 2026-08-05)
- Excluded from income. Retirement income.Ala. Code §40-18-19(a)(13): "the first six thousand dollars ($6,000) of taxable retirement income … may only be claimed by individual taxpayers who are 65 years of age or older"; 2025 Schedule RS, Parts II and III, line 10: "each taxpayer is eligible up to $6,000 not to exceed the Retirement Income Taxable to Alabama on line 9." (checked 2026-10-20)
- Excluded from income. Unemployment compensation.2025 Form 40 booklet, "Examples of Income You DO NOT Report": "Unemployment compensation." (checked 2026-10-20)
- Local income tax. Levied locally in parts of the state, and not included in the figures above.
Florida
- No individual income tax. Every persona owes nothing, as a computed zero.Fla. Const. art. VII, §5(a), as recited in Fla. Stat. §220.02(1): "the mandate in s. 5, Art. VII of the State Constitution that no income tax be levied upon natural persons who are residents and citizens of this state" (checked 2026-08-05)
What this comparison leaves out
Mechanisms the engine does not model yet. Each one is named with the direction it would move the figure, which is where every “or less” above comes from.
Alabama
- Exempt pensions: defined-benefit plans and the listed government systems Ala. Code §40-18-19(a); 2025 Form 40 "Income You DO NOT Report" — the figure is too high without it
- Alabama itemized deductions the return does not carry Ala. Code §40-18-15(a) — the figure is too high without it
- Alabama-issued and U.S.-possession municipal interest inside the Form 40 line 6 addition of other states’ bond interest Ala. Code §40-18-14(a)(3)d, f — the figure is too high without it
- Credit for taxes paid to another state Ala. Code §40-18-21 — the figure is too high without it
Florida
Nothing declared.
Taxes that are not income tax. Property tax, sales and excise taxes, and state payroll levies such as disability or paid-leave contributions are not counted here, and none of them is small. Federal tax is excluded because it is the same in both columns. A state income tax comparison is not a total tax burden comparison; see methodology.
Data status
Alabama. 2025 rules are provisional; engine coverage is implemented, with 4 mechanisms declared as not yet modelled. See the 2025 rate table.
Florida. 2025 rules are provisional; engine coverage is implemented, with nothing declared as unmodelled. See the 2025 rate table.
2026 state rules are not built yet, so this page compares 2025 only. Track status on the 2025 data status board.
Try it with your own return
The six households above are reference cases. Your own return will land differently. Compare Alabama and Florida over your own return — it stays in your browser.