State guide · Florida
Starting a Medical Practice in Florida
What physicians need to know about Florida's regulatory environment, entity requirements, and practice-specific rules.
Entity required
Professional Association (PA) or Professional LLC (PLLC)
LLC permitted
No
CPOM enforcement
Limited
Top income tax
None
Min. franchise tax
None (no franchise tax; $138.75 LLC annual report fee)
Med board registration
Not required
The information on this page is provided for general reference only and may not reflect recent regulatory or legislative changes. Entity formation requirements, tax rates, and CPOM rules vary by state and change frequently. Always verify requirements with your state's official agencies, a qualified healthcare attorney, or a CPA with medical practice experience before making business formation decisions. Nothing on this page constitutes legal or financial advice.
Entity Requirements
Florida physicians may form either a Professional Service Corporation (often called a Professional Association or "PA") under Florida Statutes Chapter 621, or a Professional Limited Liability Company (PLLC) under the same chapter. All shareholders or members must be licensed Florida physicians or, in some cases, licensed professionals from a related profession authorized to practice together.
Filing is with the Florida Division of Corporations (Sunbiz). The entity name must contain "Professional Association," "P.A.," "Chartered," "Professional Limited Liability Company," or "PLLC."
- •Form a Professional Association (PA) or Professional LLC (PLLC) under Chapter 621 — standard LLCs are not permitted for the practice of medicine
- •All shareholders/members must be licensed Florida physicians
- •File Articles of Incorporation or Articles of Organization with the Florida Division of Corporations (Sunbiz)
- •Entity name must include "PA," "P.A.," "Chartered," "PLLC," or the equivalent
- •File annual report with Sunbiz between January 1 and May 1 each year
Corporate Practice of Medicine
Florida's Corporate Practice of Medicine doctrine is relatively limited compared to states like California or Texas. Florida has no broad statutory prohibition on lay ownership of medical practices, and case law in this area is thin. However, fee-splitting with non-licensed persons is prohibited under Florida Statutes §458.331(1)(i), and certain practice arrangements (e.g., physician-owned ASCs, certain referral arrangements) are tightly regulated under the Florida Patient Self-Referral Act and federal Stark/AKS rules.
MSO arrangements are common and generally permissible if structured to avoid fee-splitting and ensure physicians retain clinical autonomy.
Important
Verify — While Florida's CPOM doctrine is comparatively weak, Florida's healthcare clinic licensure rules (Chapter 400 Part X) require many non-physician-owned outpatient clinics to obtain a Health Care Clinic License from AHCA. Confirm whether your structure triggers HCCA licensure with Florida healthcare counsel.
Tax Considerations
Florida has no state personal income tax. C-corporations pay a 5.5% Florida corporate income tax on net income, but pass-through entities (S-corps, partnerships, LLCs taxed as partnerships) generally do not. There is no franchise tax.
LLCs and corporations pay a small annual report fee (currently $138.75 for LLCs, $150 for corporations — verify current amounts) to keep the entity in good standing with Sunbiz.
- •No Florida personal income tax
- •5.5% Florida corporate income tax on C-corps; pass-throughs generally exempt
- •No franchise tax
- •Annual report fee: Verify — approximately $138.75 (LLC) or $150 (corporation)
- •Florida sales tax (6% state + local) applies to certain non-clinical goods and services
Florida Board of Medicine
Florida does not require a separate entity registration with the Board of Medicine for most physician practices. However, certain practice types (pain management clinics, healthcare clinics under Chapter 400 Part X, and office surgery facilities) require additional state-level licensure or registration with the Agency for Health Care Administration (AHCA).
- •No general entity registration with the Board of Medicine required
- •Pain management clinics must register separately with the Florida Department of Health
- •Healthcare clinics owned by non-physicians may require an AHCA Health Care Clinic License
- •Office surgery registration required if Level II or III surgery is performed in the office
Employment Law Considerations
Florida is a generally employer-friendly state with at-will employment, no state-mandated paid sick leave, and limited state-specific employment regulations beyond federal floors. Non-compete agreements are enforceable under Florida Statutes §542.335 if reasonable in scope, geography, and duration.
- •At-will employment is the default
- •Physician non-competes enforceable under §542.335 if reasonable (typically 2 years and limited geography)
- •No state minimum wage above federal — but Florida's $13/hour state minimum (2024, increasing annually to $15 by 2026)
- •No state-mandated paid sick leave
- •Florida Reemployment Assistance (unemployment) registration required
Official resources
Bookmark these official agency portals for Florida entity formation, tax registration, and medical board information.
Looking for Florida licensing and credentialing information?
State medical license requirements, controlled-substance registration, and Medicaid enrollment specifics for Florida.
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