Florida vs New York: Taxes & Take-Home Pay 2026

Florida vs New York: the classic tax move

Moving from New York to Florida removes state income tax (up to 10.9%) and, for city residents, the New York City income tax (up to 3.876%). On a $250,000 salary in Manhattan that is $23,661 a year more take-home in Florida.

Because the savings are large, New York looks closely at people who claim to have left. Getting the residency change right matters as much as the move itself.

Leaving New York: domicile and the 184-day rule

New York taxes you as a resident in either of two cases: New York is your domicile (your true, permanent home), or you keep a permanent place of abode in New York and spend 184 days or more in the state during the year.

• Keeping a New York apartment and spending more than 183 days there makes you a statutory resident even if your domicile is Florida.
• Any part of a day in New York generally counts as a New York day, so keep travel records, card statements and phone location history.
• In Florida, file a Declaration of Domicile, claim the homestead exemption, and move your driver’s license, voter and vehicle registration; Florida property appraisers ask for these items as proof of residency.
• Move the things that show where home is: family, important belongings, doctors, memberships and business base.

Worked example: moving mid-year on a $250,000 salary

A single New York City resident earning $250,000 moves to Miami on July 1 and keeps the same job, now working fully from Florida. New York part-year residents file Form IT-203: New York computes tax as if you were a full-year resident, then keeps the share that matches New York-source income. If half of the year’s wages were earned as a New York resident, the state tax is roughly $13,962 × 50% = $6,981, before the high-income recapture that would raise it further. NYC tax applies only to the months as a city resident.

The catch: if the employer’s office stays in New York and the employee works from Florida for convenience rather than because the employer requires it, New York can treat those Florida days as New York workdays and tax them as nonresident wages.

Retirees: New York is gentler than people assume

New York does not tax Social Security. It fully excludes New York State, local and federal government pensions, and lets anyone 59½ or older exclude up to $20,000 of other qualified pension and annuity income. A retired teacher or federal employee living on a public pension and Social Security may already pay little New York tax.

The gain from Florida is largest for retirees with big private pensions, IRA withdrawals, Roth conversions or capital gains, all of which Florida leaves untaxed.

Property tax and keeping a New York home

Owning in both states is common; what matters is which one is home.

• Florida’s homestead exemption removes up to $50,000 of a primary home’s value from tax, and Save Our Homes limits annual assessment increases to 3% or CPI, whichever is less. Apply by March 1.
• New York property taxes are set locally; eligible homeowners get school tax relief through the STAR credit.
• Renting out a New York home after the move creates New York-source income: file Form IT-203 as a nonresident each year.
• Sales tax runs 6.98% on average in Florida against 8.54% in New York (8.875% in the city).