The Florida Enterprise Zone Program offers various tax incentives to businesses located within the designated enterprise zones.  In addition, local governments may also offer their own incentives.

Listed below are all of the Florida incentives for businesses located in an Enterprise Zone.  Click on the name of the incentive for further details. 

Jobs Tax Credit (Sales Tax): Rural Enterprise Zones

Allows a business located within a Rural Enterprise Zone to take a sales and use tax credit for 30 or 45 percent of wages paid to new employees who live within a Rural County.  To be eligible, a business must create at least one new job.  The Sales Tax Credit cannot be used in conjunction with the Corporate Tax Jobs Credit.

Jobs Tax Credit (Sales Tax): Urban Enterprise Zones

Allows a business located within an Urban Enterprise Zone to take a sales and use tax credit for 20 or 30 percent of wages paid to new employees who reside within an enterprise zone.  To be eligible, a business must create at least one new job.  The Sales Tax Credit cannot be used in conjunction with the Corporate Tax Jobs Credit).

Jobs Tax Credit (Corporate Income Tax): Rural Enterprise Zones

Allows a business located within a Rural Enterprise Zone to take a corporate income tax credit for 30 or 45 percent of wages paid to new employees who reside within a Rural County.  To be eligible, a business must create at least one new job.  The Corporate Tax Credit cannot be used in conjunction with the Sales Tax Credit.

Jobs Tax Credit (Corporate Income Tax): Urban Enterprise Zones

Allows a business located within an Urban Enterprise Zone to take a corporate income tax credit for 20 or 30 percent of wages paid to new employees who reside within an enterprise zone.  The Corporate Tax Credit cannot be used in conjunction with the Sales Tax Credit.

Business Equipment Sales Tax Refund: Rural and Urban Enterprise Zones

A refund is available for sales taxes paid on the purchase of certain business property, which is used exclusively in an Enterprise Zone for at least 3 years.

Building Materials Sales Tax Refund: Rural and Urban Enterprise Zones

A refund is available for sales taxes paid on the purchase of building materials used to rehabilitate real property located in an Enterprise Zone.

Property Tax Credit (Corporate Income Tax): Rural and Urban Enterprise Zones

New or expanded businesses located within an enterprise zone are allowed a credit against Florida corporate income tax equal to 96% of ad valorem taxes paid on the new or improved property.

Sales Tax Exemption for Electrical Energy: Rural and Urban Enterprise Zones

A 50% sales tax exemption is available to qualified businesses located within an Enterprise Zone on the purchase of electrical energy, if the municipality has reduced the municipal utility tax by at least 50%. 

Community Contribution Tax Credit Program: Rural and Urban Enterprise Zones

Allows businesses a 50% credit on Florida corporate income tax, insurance premium tax, or sales tax refund for donations made to local community development projects.  Businesses are not required to be located in an enterprise zone to be eligible for this credit. 

Property Tax Exemption for Childcare Facilities: Rural and Urban Enterprise Zones

Provides an exemption from ad valorem property tax for licensed childcare facilities operating in areas designated as enterprise zones.

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