Taxes in Naples
Beyond property tax, Naples residents benefit from Florida's lack of a state income tax and, as of 2026, an unusually low local sales tax after Collier County's discretionary surtax expired. There's no state estate or inheritance tax to plan around either, though a local tourist tax applies to short-term rentals.
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Learn moreNo state income tax
Florida is one of a small number of states with no personal income tax, a fact enshrined in the state constitution. This is often the single largest tax-line difference for retirees and remote workers relocating from a state with an income tax, and it applies statewide -- but it's worth weighing alongside Naples' unusually high housing and insurance costs in any side-by-side relocation comparison.
Sales tax dropped to 6.0% in 2026
The combined sales tax rate in Naples and Collier County is 6.0% for 2026 -- just Florida's state rate, with no county add-on. Collier County's prior 1% discretionary infrastructure sales surtax, approved by voters in 2018 under Ordinance No. 2018-21, carried an automatic seven-year sunset and expired on December 31, 2025, per Florida Department of Revenue surtax tables. That makes Collier's 2026 combined rate notably lower than many other Florida counties that still levy a local surtax -- confirm current status before budgeting, since a future countywide vote could reinstate a surtax.
Tourist Development Tax on short-term rentals -- with a possible increase pending
Anyone renting property in Collier County for six months or less -- including owners running a seasonal or vacation rental -- currently owes a 5% Tourist Development Tax under County Ordinance No. 2017-35, on top of the 6% sales tax. Collier County voters were set to decide in a November referendum whether to raise that rate to 6%, with any increase taking effect January 1, 2027 if approved -- so confirm the current rate before finalizing short-term rental income projections, since it may change.
No state estate or inheritance tax
Florida imposes no state estate tax and no state inheritance tax, which can matter for retirees doing estate planning as part of a relocation decision -- though federal estate tax rules still apply regardless of state of residence.
Key takeaways
- No Florida state personal income tax -- a meaningful offset to Naples' higher housing and insurance costs.
- Combined sales tax in Naples/Collier County is 6.0% for 2026 -- just the state rate, after the county's 1% infrastructure surtax expired December 31, 2025.
- Short-term (six months or less) rentals currently owe a 5% Tourist Development Tax on top of sales tax; a countywide vote could raise this to 6% effective January 1, 2027.
- No state estate or inheritance tax, though federal estate tax rules still apply.
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