Florida tipped minimum wage and no tax on tips calculator

Florida reached the end of its Amendment 2 schedule on September 30, 2026: the minimum is now $15.00 and the direct wage for tipped employees is $11.98. With no state income tax, the federal deduction is the only tax break to calculate.

Your Florida tips

State where you work Qualified tips this year

Voluntary cash and card tips on your W-2, 1099 or Form 4137 — not service charges.

Tax year

2025202620272028

Filing status Other income in your AGI

Wages without the tips, plus any other income (both spouses if filing jointly).

Your occupation The 71 Treasury Tipped Occupation Codes in the final rule (TD 10044).

How you are paid

Employee (W-2) Self-employed (1099)

More options

Itemized deductions (if larger than the standard deduction)

State marginal rate override (%) Leave blank to use the state’s published rate for your bracket.

Federal income tax saved in 2026Deduction $18,000 at 12% $2,160

$18,000 of the $25,000 cap used (72%)

Qualified tips	$18,000
After the $25,000 cap	$18,000
Income phase-out (MAGI $48,000)	$0
Tips deduction	$18,000
Federal tax before → after	$3,580 → $1,420
Social Security & Medicare still due on tips	$1,377
Florida 2026: No state income tax on wages	$0
Total income tax saved	$2,160

What the estimate leaves out

Why the federal wage table is already wrong for Florida

The U.S. Department of Labor’s tipped-wage table is dated July 1, 2026 and still shows $14.00 and $10.98. FloridaCommerce’s 2026 announcement sets $15.00 from September 30, 2026 through December 31, 2027, and computes the tipped direct wage the way the Florida Constitution requires: the minimum minus the 2003 tip credit of $3.02. Indexing resumes with an adjustment calculated in September 2027.

Florida figures

Cash wage / minimum	$11.98 / $15.00
In force	September 30, 2026 – December 31, 2027
Next change	after December 31, 2027 — not yet published
Tipped threshold	More than $30 a month in tips
Tips on the 2025 return	no state income tax on wages. Article VII, § 5 of the Florida Constitution bars a state tax on the income of natural persons. Source: Florida Legislature
Tips on the 2026 return	no state income tax on wages. Unchanged. Source: Florida Legislature

No state tax to adjust

Article VII, section 5 of the Florida Constitution bars a state tax on the income of natural persons beyond what can be credited against federal tax, so a Miami Beach server’s tips are only federally taxed — and the qualified-tips deduction reduces that federal tax directly.

An Orlando server across the September change

$23,000 of tips and $26,000 of other wages give a $23,000 deduction and $2,710 of federal savings — the entire benefit in Florida. In a slow 30-hour week after September 30 the $11.98 direct wage pays $359; with $90 of tips that is $1 short of $450, and the employer pays the gap.

Check a Florida week (rates change on September 30)

Employer make-up owed$11.98 cash wage + tips must reach $15.00 an hour. $0

Minimum for the hours	$480
Cash wage paid	$383
Tips counted toward the minimum	$150
Your effective hourly pay	$16.67

How the make-up rule works

Where these figures come from

Florida Department of Revenue · FloridaCommerce
Florida Constitution, Article VII, Section 5(a) (2026)
Minimum Wages for Tipped Employees (table by state) (2026-07-01)
2026 Florida Minimum Wage Announcement (2026-09)

Federal rules: how the deduction works. Nearby: Georgia, Alabama.

Figures verified against primary sources on October 5, 2026