Florida does not tax personal income. It does tax corporate income, and that distinction regularly causes misunderstandings among French-speaking investors.
Who is concerned
Florida corporate income tax applies to entities taxed as corporations at federal level, essentially C corporations, for the privilege of conducting business, deriving income or existing in the state. Pass-through entities, a single-member LLC or a partnership that has not elected corporate treatment, are generally not liable: the result flows up to the owners.
The base
The starting point is federal taxable income, adjusted by Florida rules, then apportioned between states by a formula that weighs sales, payroll and property. A company operating in several states therefore does not pay Florida tax on all of its result.
What actually matters for a non-resident
Two mistakes recur. The first is believing that the absence of Florida personal income tax means a federal exemption: it means nothing of the sort, the IRS still applies. The second is choosing a C corporation to avoid a personal return, without weighing the double taxation that follows, at the company level and again on the dividend.
The decision belongs before registration
Choosing between pass-through and entity-level taxation depends on your country of residence, the applicable tax treaty, the number of owners and your exit horizon. It is settled before incorporation, because changing it later is possible but expensive.