What is the documentary stamp tax rate in Florida?

For deeds: $0.70 per $100 of consideration (or fraction thereof) in all counties except Miami-Dade, where the rate is $0.60 per $100 plus a $0.45 per $100 surtax on deeds (total $1.05 per $100 for non-exempt transactions, $0.60 per $100 for single-family homestead-exempt transactions). For mortgages and promissory notes: $0.35 per $100 of the obligation statewide, plus an intangible tax of $0.20 per $100 on new mortgages.

Who pays documentary stamp taxes in Florida?

By custom in most Florida counties, the seller pays the documentary stamp tax on the deed, and the buyer pays the doc stamps on the mortgage and the intangible tax. However, these are negotiable, and local customs vary. In Sarasota and Manatee counties, the seller typically pays the deed doc stamps.

Are there exemptions from Florida transfer taxes?

Yes. Common exemptions include transfers between spouses (including divorce-related transfers), transfers to revocable living trusts where the grantor is the beneficiary, transfers by government entities, and certain transfers related to estate administration. The Miami-Dade surtax is exempt for single-family residences that qualify for homestead exemption.

How do I calculate doc stamps on a Florida deed?

Multiply the sale price by 0.007 (which is $0.70 per $100). Round the sale price up to the next $100 increment before calculating. Example: A $425,000 sale = $425,000 x 0.007 = $2,975 in documentary stamp taxes on the deed. For Miami-Dade County, use $0.006 for the base rate plus $0.0045 for the surtax.

Florida Transfer Tax Quick Reference Guide for REALTORS® | Doc Stamps & Surtax Rates

Florida Transfer Tax Rates at a Glance

Transfer taxes are one of the most common questions REALTORS® get from both buyers and sellers. Florida imposes documentary stamp taxes ("doc stamps") on deeds and mortgages, plus an intangible tax on new mortgages. This quick reference guide gives you the rates, formulas, and examples you need to answer client questions confidently.

Documentary Stamp Tax on Deeds

Location	Rate	Formula
All counties except Miami-Dade	$0.70 per $100	Sale Price × 0.007
Miami-Dade (non-exempt)	$0.60 + $0.45 surtax = $1.05 per $100	Sale Price × 0.0105
Miami-Dade (single-family homestead)	$0.60 per $100 (surtax exempt)	Sale Price × 0.006

Who pays: By custom in Manatee and Sarasota counties, the seller pays deed doc stamps. This is negotiable.

Documentary Stamp Tax on Mortgages

Document	Rate	Formula
Mortgage / Promissory Note	$0.35 per $100	Loan Amount × 0.0035
Intangible Tax (new mortgages only)	$0.20 per $100	Loan Amount × 0.002

Who pays: The buyer typically pays mortgage doc stamps and intangible tax.

Calculation Examples

Example 1: $400,000 Sale in Manatee County

Deed doc stamps (seller pays): $400,000 × 0.007 = $2,800
Mortgage doc stamps (buyer, $320,000 loan): $320,000 × 0.0035 = $1,120
Intangible tax (buyer): $320,000 × 0.002 = $640

Example 2: $750,000 Sale in Sarasota County

Deed doc stamps (seller pays): $750,000 × 0.007 = $5,250
Mortgage doc stamps (buyer, $600,000 loan): $600,000 × 0.0035 = $2,100
Intangible tax (buyer): $600,000 × 0.002 = $1,200

Example 3: $500,000 Sale in Miami-Dade (Non-Exempt)

Deed doc stamps + surtax (seller pays): $500,000 × 0.0105 = $5,250
Mortgage doc stamps (buyer, $400,000 loan): $400,000 × 0.0035 = $1,400
Intangible tax (buyer): $400,000 × 0.002 = $800

Common Exemptions

Spouse-to-spouse transfers: Exempt (including divorce-related transfers pursuant to a court order)
Transfers to revocable trusts: Exempt when the grantor is the sole beneficiary during their lifetime
Government entity transfers: Exempt
Miami-Dade surtax exemption: Single-family residences qualifying for homestead exemption are exempt from the $0.45 surtax
Assumption of existing mortgage: No new intangible tax on the assumed amount (only on any new money)

Recording Fees

In addition to transfer taxes, documents must be recorded with the county clerk. Current Florida recording fees:

First page: $10.00
Each additional page: $8.50

Helpful Tools

Use our Closing Cost Calculator to estimate the full breakdown of transfer taxes, title insurance, and recording fees for any Florida transaction. See also our detailed Doc Stamps Guide and Seller Net Sheet tools.

Frequently Asked Questions

What is the doc stamp rate in Florida?

$0.70 per $100 on deeds (statewide except Miami-Dade). $0.35 per $100 on mortgages. Plus $0.20 per $100 intangible tax on new mortgages.

Who pays documentary stamp taxes?

Customarily, the seller pays deed doc stamps and the buyer pays mortgage doc stamps and intangible tax. This is negotiable.

Are there exemptions?

Yes. Spouse transfers, revocable trust transfers, government transfers, and Miami-Dade homestead surtax exemptions.

How do I calculate doc stamps on a deed?

Sale price × 0.007. Round the price up to the next $100 increment first. Example: $425,000 × 0.007 = $2,975.

Need accurate transfer tax calculations for your next closing? Contact Barnes Walker.

Disclaimer: Tax rates are current as of publication. Always verify with the county clerk or your title company. This guide does not constitute tax advice.

Florida Transfer Tax Quick Reference Guide for REALTORS®