Self-employed in Miami, FL: taxes and retirement for 2026

What consultants, freelancers, content creators, entrepreneurs, gig workers, tipped workers and tradespeople in Miami, FL need to know this year: local taxes, Florida income and estimated tax rules, and how to save for retirement without an employer plan.

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Miami local rules

Local income tax: No city income tax in Miami.
City of Miami Business Tax Receipt (BTR): Every business operating in the City of Miami needs a City Business Tax Receipt. Most must first get a Certificate of Use; peddlers, food trucks and businesses with no physical location in the City can apply for the BTR directly. The City emails an invoice after approval.
Miami-Dade County Local Business Tax Receipt: The City of Miami says every business must also get a separate Miami-Dade County Local Business Tax Receipt through the county tax collector.
City business license: The City says every business needs a City Business Tax Receipt to operate (most need a Certificate of Use first, but a business with no physical location in the City can apply directly), plus a Miami-Dade County Local Business Tax Receipt.
Also worth knowing: Florida's Constitution (Art. VII, s. 5(a)) bars any tax on the income of natural persons by the state or under its authority, so there is no state or local personal income tax (https://www.flsenate.gov/Laws/Constitution). Florida law (s. 218.077, F.S.) bars cities and counties from requiring private employers to pay a minimum wage other than the state or federal rate (https://www.flsenate.gov/Laws/Statutes/2025/218.077). No city-specific gig or freelance worker law was found.

Florida rules that apply in Miami

State income tax (2026): Florida has no state income tax on wages or self-employment income. The Florida Constitution (Art. VII, s. 5) bars a state tax on the income of natural persons who are residents or citizens, beyond amounts creditable against a similar federal or state tax.
Minimum wage (2026): $15.00 an hour; tipped cash wage $11.98 an hour. $15.00 since September 30, 2026; before that it was $14.00 (tipped $10.98, per the US DOL table as of July 1, 2026). Under Art. X, s. 24 of the Florida Constitution, the first inflation adjustment is calculated September 30, 2027 and takes effect January 1, 2028. Employers may count tips only up to the 2003 FLSA tip credit, which is $3.02 (US DOL), so the tipped cash wage is $11.98.
Rideshare (TNC) driver classification and state preemption: Under Fla. Stat. 627.748(9), a TNC driver is an independent contractor if the company does not set required log-on hours, does not bar other apps or other work, and both sides agree in writing. Subsection (17) makes state law the exclusive regulator of TNCs and their drivers, preempting local rules.
Marketplace contractor law (Fla. Stat. 451.02): A worker who finds jobs through a marketplace platform app must be treated as an independent contractor, not an employee, under all state and local laws (including workers' compensation and reemployment assistance) if six conditions are met: no hours set by the platform, freedom to use other platforms, freedom to do other work, a written contractor agreement, the worker bears substantially all expenses, and the worker pays their own income taxes.

Questions

Is there a local income tax in Miami?

No city income tax applies in Miami. Florida has no state income tax on wages or self-employment income.

What local business taxes apply to self-employed self-employed people in Miami?

City of Miami Business Tax Receipt (BTR): Every business operating in the City of Miami needs a City Business Tax Receipt. Most must first get a Certificate of Use; peddlers, food trucks and businesses with no physical location in the City can apply for the BTR directly. The City emails an invoice after approval. Miami-Dade County Local Business Tax Receipt: The City of Miami says every business must also get a separate Miami-Dade County Local Business Tax Receipt through the county tax collector.

Do I need a business license to freelance from home in Miami?

The City says every business needs a City Business Tax Receipt to operate (most need a Certificate of Use first, but a business with no physical location in the City can apply directly), plus a Miami-Dade County Local Business Tax Receipt.

Do self-employed people in Florida pay state income tax?

Florida has no state income tax on wages or self-employment income. The Florida Constitution (Art. VII, s. 5) bars a state tax on the income of natural persons who are residents or citizens, beyond amounts creditable against a similar federal or state tax.

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Sources

Facts researched from official sources and independently re-checked; last verified October 2026, next scheduled review 2027-01-02. Educational information for 2026, not tax, legal or investment advice. Rules change; check the official sources listed and a tax professional for your situation. Gigaverse AI, Inc. is a financial technology company, not a bank, and not itself a registered investment adviser or broker-dealer.