State · LIHTC 2026
LIHTC in Florida: 2026 allocations, QAP and data
Florida Housing Finance Corporation (FHFC) allocates Florida's housing tax credits. The population-based part of Florida's 2026 9% credit ceiling, before carryforwards and returned credits, is $80,147,961. That is $3.416 times 23,462,518 residents. Its 2026 private activity bond cap, which 4% deals compete for, is $3,167,439,930 ($135 per person).
Agency and qualified allocation plan
| Allocating agency | Florida Housing Finance Corporation (FHFC) |
|---|---|
| Tax credit program page | FHFC LIHTC page |
| Current QAP | Florida Housing Finance Corporation 2026 Qualified Allocation Plan (2026) |
| QAP status | 2026 QAP PDF: floridahousing.org link. Works with Rule Chapters 67-48/67-21 effective 8-13-2026; credits awarded via RFAs. |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 23,462,518 | 3rd of 52 |
| 9% ceiling, population amount | $80,147,961 | $3.42 |
| Formula | greater of $3.416 × pop or $3,953,600 | per-capita applies |
| Private activity bond cap | $3,167,439,930 | $135.00 |
| Formula | greater of $135 × pop or $397,625,000 | per-capita applies |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Only the population amount is shown. The full 2026 ceiling adds credits unused from 2025, credits returned by projects and any share of the national pool, which the agency reports in its allocation materials. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, put 901 Florida census tracts in qualified census tracts, spread across 51 counties. 20 nonmetropolitan counties are difficult development areas. In metro areas, 329 ZIP code areas (ZCTAs) are Small Area DDAs. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
| County | 2027 QCT tracts |
|---|---|
| Miami-Dade County | 164 |
| Hillsborough County | 85 |
| Broward County | 72 |
| Duval County | 58 |
| Orange County | 58 |
Nonmetro DDA counties: Bradford County, Columbia County, DeSoto County, Dixie County, Franklin County, Glades County, Gulf County, Hardee County, Hendry County, Holmes County, Jackson County, Lafayette County, Liberty County, Madison County, Monroe County, Okeechobee County, Putnam County, Suwannee County, Taylor County, Union County.
Metro areas with Small Area DDAs: Cape Coral-Fort Myers, FL MSA; Crestview-Fort Walton Beach-Destin, FL HUD Metro FMR Area; Deltona-Daytona Beach-Ormond Beach, FL HUD Metro FMR Area; Fort Lauderdale, FL HUD Metro FMR Area; Gainesville, FL HUD Metro FMR Area; Homosassa Springs, FL MSA; Jacksonville, FL HUD Metro FMR Area; Lakeland-Winter Haven, FL MSA; Levy County, FL HUD Metro FMR Area; Miami-Miami Beach-Kendall, FL HUD Metro FMR Area; Naples-Marco Island, FL MSA; North Port-Bradenton-Sarasota, FL MSA; Ocala, FL MSA; Orlando-Kissimmee-Sanford, FL MSA; Palm Bay-Melbourne-Titusville, FL MSA; Palm Coast, FL HUD Metro FMR Area; Panama City, FL HUD Metro FMR Area; Pensacola-Ferry Pass-Brent, FL MSA; Port St. Lucie, FL MSA; Punta Gorda, FL MSA; Sebastian-Vero Beach-West Vero Corridor, FL MSA; Tampa-St. Petersburg-Clearwater, FL MSA; Walton County, FL HUD Metro FMR Area; West Palm Beach-Boca Raton, FL HUD Metro FMR Area; Wildwood-The Villages, FL MSA.
Every Florida qualified census tract, with its population, poverty rate and median income, is on the Florida QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in Florida
HUD's database lists 1,302 Florida properties financed with housing tax credits that the allocating agency still monitors, with 177,749 income-restricted units. The largest city totals are below; see all cities on the Florida apartments page.
| City | Properties | Restricted units |
|---|---|---|
| Miami | 163 | 20,548 |
| Orlando | 97 | 19,214 |
| Jacksonville | 67 | 11,562 |
| Tampa | 71 | 10,886 |
| Kissimmee | 28 | 5,138 |
| West Palm Beach | 30 | 4,497 |
| Homestead | 30 | 4,485 |
| Naples | 17 | 2,976 |
| Sanford | 14 | 2,825 |
| Pompano Beach | 17 | 2,485 |
| County | Properties | Restricted units |
|---|---|---|
| Miami-Dade County | 256 | 35,255 |
| Orange County | 110 | 21,298 |
| Hillsborough County | 97 | 15,694 |
| Broward County | 86 | 13,831 |
| Duval County | 70 | 11,755 |
| Palm Beach County | 60 | 8,923 |
| Osceola County | 32 | 5,772 |
| Pinellas County | 43 | 4,821 |
| Volusia County | 35 | 4,601 |
| Seminole County | 29 | 4,492 |
For buyers and lenders: the Florida Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in Florida
A 9% deal in Florida competes for FHFC's 2026 ceiling of $80,147,961 (population amount) under the Florida Housing Finance Corporation 2026 Qualified Allocation Plan. A 4% deal needs an award from the state's $3,167,439,930 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Sites in Florida's 901 qualified census tracts for 2027 can take the 130% basis boost.
On HUD's records for the 998 Florida properties on this site's city pages, 45% of those reporting the field were financed with tax-exempt bonds and 52% took 9% (70% present value) credits; 203 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Florida deal: get a financing quote.
State housing tax credit
No state LIHTC found. No state LIHTC. Florida's Live Local Program Tax Credit is a contribution credit: businesses donate to FHFC for SAIL-funded housing and get a state tax credit. (primary source)
More Florida data
- Florida 2026 income and rent limitsby county
- Florida tax credit apartmentsby city
- Florida QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in District of Columbiaprevious
- LIHTC in Georgianext
- All statescompare
Questions people ask
How much 9% LIHTC does Florida get in 2026?
The population part of Florida's 2026 housing credit ceiling is $80,147,961: the greater of $3.416 per resident or $3,953,600, applied to the 23,462,518 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in Florida?
Florida Housing Finance Corporation (FHFC). It awards 9% credits under its qualified allocation plan (Florida Housing Finance Corporation 2026 Qualified Allocation Plan, 2026) and sets the rules 4% bond deals must meet to receive credits.
Does Florida have a state low-income housing tax credit?
Not a state LIHTC as of October 2026. No state LIHTC. Florida's Live Local Program Tax Credit is a contribution credit: businesses donate to FHFC for SAIL-funded housing and get a state tax credit.
Financing a Florida tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Florida 4% and 9% deals.