Florida: tax friendly, pro-business

01.

No tax on
stallion seasons

02.
Horses purchased from original breeder are sales tax exempt
03.

No personal state income or individual capital gains tax

04.
Feed/animal health items are tax exempt

FTBOA registered Florida-breds by Registered Florida Stallions are eligible for substantial purse and race incentives plus the $1.2 million 2-year-old stakes series at Gulfstream Park.

Florida-Bred Incentives

Florida Breeder Awards

2025 Breeder Awards: 20% of gross purse (less FOA’s), paid to the breeders of win, place and show earners in Florida races:
‘
Win – 12.5% of gross purse, up to $12,500 per race
Place – 5% of gross purse, up to $5,000 per race
Show – 2.5% of gross purse, up to $2,500 per race
Florida-bred Dean Delivers (black blinkers) – Nikki Bernstein Photo

Florida Racing
Incentives

$7 million of Owner incentives for Florida-bred and Florida-sired runners in Florida races, funded by FTBOA and the Florida-Bred Incentive Fund.

Plus, almost $6 million in Florida Owner Awards (FOA) added purse in most open overnight races at Tampa Bay Downs and Gulfstream Park.

Florida
Stallion
Awards

FTBOA pays Stallion Awards to the owner of Thoroughbred stallions appropriately registered with the FTBOA and siring FTBOA-registered Florida-breds that finish first in a listed black-type stakes race at a Florida track.

2025 Stallion Awards: 20% of gross purse (less FOA’s), up to $20,000 per race.

Search all FTBOA registered Florida-Breds, Florida Sire Stakes and Registered FTBOA Florida Stallions

Important Deadlines

FTBOA Florida-Breds:

Establish eligibility for FTBOA Breeder Awards and FTBOA Florida-bred racing incentives.

Foals of 2025:
Foal Registration August 31, 2025 ($125 FTBOA Members / $300 Non-members), or
Extended Foal Registration December 31, 2025 ($200 FTBOA Members / $500 Non-members), or
Yearling Registration December 31, 2026 ($400 FTBOA Members / $800 Non-members)

Foals of 2024:
Foal Registration August 31, 2024, or
Extended Foal Registration December 31, 2024, or
Yearling Registration December 31, 2025 ($400 FTBOA Members / $800 Non-members)

Foals of 2023 and prior:
Two-year-olds and older may register at any time at an escalated fee ($7,500).
Or, the current owner may remit $2,500 to qualify for subsequent Florida-bred purse incentives
only. The breeder may remit $5,000 to qualify for subsequent Breeders’ Awards only.

Florida Stallion Registrations:

Activate and sustain (with annual renewal) stallion owner eligibility for FTBOA Stallion Awards and establish foal crop eligibility for FSS racing incentives.

Stallion (for foals of 2026): February 15, 2025
Extended Stallion (for foals of 2026): August 1, 2025
Last Chance Stallion (for foals of 2026): November 15, 2025

The Florida Horse Annual Stallion Directory Publication Deadline: October 1

Florida Sire Stakes (FSS):

Establish eligibility for Florida-Sired racing incentives at Florida racetracks.

FOALS OF 2023:
2-Year-Old Sustaining: January 15, 2025 ($250) or February 28, 2025 ($500)

OR, 2-Year-Old Standalone: January 15, 2025 ($5,000)

OR, 2-Year-Old Last Chance (unstarted 2yo’s only): May 1, 2025 ($10,000) or June 30, 2025 ($15,000)

FOALS OF 2024:
Yearling: May 15, 2025 ($250) or November 15, 2025 ($500), AND
2-Year-Old Sustaining: January 15, 2026 ($250) or February 28, 2026 ($500)

OR, 2-Year-Old Standalone: January 15, 2026 ($5,000)

OR, 2-Year-Old Last Chance (unstarted 2yo’s only): May 1, 2026 ($10,000) or June 30, 2026 ($15,000)

FOALS OF  2025:
Yearling: May 15, 2026 ($250) or November 15, 2026 ($500), AND
2-Year-Old Sustaining: January 15, 2027 ($250) or February 28, 2027 ($500)

OR, 2-Year-Old Standalone: January 15, 2027 ($5,000)

OR, 2-Year-Old Last Chance (unstarted 2yo’s only): May 1, 2027 ($10,000) or June 30, 2027 ($15,000)

Membership:

FTBOA memberships offer reduced foal registration fees, purchasing discounts and support the industry.

Annual Renewal: March 31

Let’s get in touch!

Contact us with any questions you may have!