Quick answer: In a Florida real estate closing, the seller typically pays the documentary stamp tax on the deed ($0.70/$100), real estate commissions, and owner's title insurance (in Sarasota County and some others). The buyer typically pays the lender's title insurance, documentary stamp tax on the note, intangible tax on the mortgage, recording fees, survey, appraisal, and lender-related costs. The county custom determines who pays for the owner's title insurance and who selects the title company — but every cost is negotiable in the FAR/BAR contract (Paragraph 9).
One of the most common questions at every Florida closing is: "Who pays for what?" The answer depends on three things: (1) state law (which sets the rates), (2) local county custom (which sets the tradition), and (3) the purchase contract (which controls the actual agreement). This page consolidates the allocation of every major Florida closing cost into a single authoritative matrix so buyers, sellers, and real estate professionals can find the answer in one place.
All allocations below reflect 2026 Florida practice. The FAR/BAR contract (the standard Florida Realtors/Florida Bar contract) allows the parties to override any local custom by mutual agreement.
The Complete Florida "Who Pays" Matrix
This master table shows who typically pays each closing cost in most Florida counties. County-specific exceptions are explained in the next section.
| Closing Cost Item | Buyer | Seller | Negotiable | Notes |
|---|---|---|---|---|
| Owner's Title Insurance | ✓ (most counties) | ✓ (Sarasota) | ✓ | Varies by county; see §2 below. Fla. Stat. Ch. 627. |
| Lender's Title Insurance | ✓ | ✓ | Buyer pays when financing; simultaneous issue discount applies. | |
| Title Search & Examination | ✓ | ✓ | $200–$400 typical; paid by party ordering title work. | |
| Settlement/Closing Fee | ✓ | ✓ | $350–$500; paid to the title company/closing agent. | |
| Documentary Stamp Tax (Deed) | ✓ | ✓ | $0.70/$100 of sale price (Fla. Stat. §201.02). Statewide seller custom. | |
| Documentary Stamp Tax (Note) | ✓ | ✓ | $0.35/$100 of loan amount (§201.08). Financed purchases only. | |
| Intangible Tax (Mortgage) | ✓ | ✓ | $0.002/$1 of loan amount (§199.133). Financed purchases only. | |
| Recording Fees (Deed) | ✓ | ✓ | $10 first page + $8.50/additional (§28.24). | |
| Recording Fees (Mortgage) | ✓ | ✓ | Buyer's document on financed purchases. | |
| Recording Fees (Satisfaction) | ✓ | ✓ | Seller's existing mortgage payoff/satisfaction recording. | |
| Survey | ✓ | ✓ | $350–$500; lender-required on financed purchases. | |
| Appraisal | ✓ | ✓ | $400–$600; lender-required on financed purchases. | |
| Loan Origination / Lender Fees | ✓ | Rarely | Set by lender; not typically negotiated to seller. | |
| Credit Report / Flood Cert | ✓ | Rarely | Lender pass-through costs. | |
| HOA/Condo Estoppel Letter | ✓ | ✓ | $150–$400; seller's association provides. | |
| Property Tax Prorations | Both | ✓ | Prorated through day before closing based on closing date. | |
| HOA Dues Prorations | Both | ✓ | Prorated based on closing date. | |
| Prepaid Insurance (Homeowners) | ✓ | No | Buyer's first-year premium + escrow reserves. | |
| Prepaid Interest | ✓ | No | From closing date to first payment. | |
| Escrow Reserves | ✓ | No | Taxes + insurance reserves for lender escrow. | |
| Real Estate Commission | ✓ | ✓ | Typically 5–6% of sale price; per listing agreement. | |
| Deed Preparation | ✓ | ✓ | Seller's conveyance document. | |
| Mortgage Payoff | ✓ | No | Seller's existing loan satisfaction. | |
| Wire Transfer Fees | Both | ✓ | Each party pays their own incoming/outgoing wires. | |
| Courier/Express Fees | Both | ✓ | As needed for document delivery. | |
Green (✓) = typical payer. Yellow = both parties share via proration. "Negotiable" = can be changed in the FAR/BAR contract regardless of custom. "No" = set by lender or statute and not typically negotiable between buyer and seller.
1. The Big Variable: Owner's Title Insurance
The single cost that varies most by location is the owner's title insurance policy. Florida regulates the premium rate (so it's the same at every title company), but who writes the check varies by county custom. This is the cost that causes the most confusion at closing.
| County | Who Pays Owner's Title Insurance | Who Selects Title Company | Exception Notes |
|---|---|---|---|
| Sarasota County | Seller typically pays | Seller typically selects | Strong local custom; seller pays owner's policy. |
| Manatee County | Negotiable | Negotiable | Title custom is split; varies by transaction. |
| Pinellas County | Buyer typically pays | Buyer typically selects | Standard buyer-pays custom. |
| Hillsborough County | Buyer typically pays | Buyer typically selects | Standard buyer-pays custom. |
| Miami-Dade County | Buyer typically pays | Buyer typically selects | Doc stamp rate is $0.60/$100 (lower than rest of state). |
| Most other FL counties | Buyer typically pays | Buyer typically selects | Buyer-pays is the default statewide. |
All allocations are negotiable in the FAR/BAR contract. The seller pays the documentary stamp tax on the deed statewide.
Related: Sarasota & Manatee County Closing Customs (Detailed)
2. The FAR/BAR Contract: How to Change Who Pays
The Florida Realtors/Florida Bar ("FAR/BAR") contract is the standard residential purchase contract used statewide. It includes specific provisions that control who pays what:
| Contract Section | What It Controls | Default If Blank |
|---|---|---|
| Paragraph 9: Closing Costs & Title | How closing costs are allocated, who pays for owner's title insurance & who selects the closing agent | Standard split; title/agent election overrides county custom |
| Closing Date (separate paragraph) | When the closing occurs (affects prorations) | Agreed date in contract |
| Standard Terms: Assessments | Special assessment allocations | Seller pays pre-closing; buyer pays post-closing |
| Standard Terms: Prorations | How taxes, rents, and HOA dues are divided | Prorated through day before closing |
| Financing Addendum | Buyer's loan-contingent costs (appraisal, etc.) | Buyer pays lender-required costs |
| AS-IS Addendum | Inspection period & repair obligations | No repair obligation on seller |
The key point: county customs are traditions, not laws. The contract controls. If the parties agree in Paragraph 9 that the buyer pays title insurance even in Sarasota County, that's what happens.
Related: Complete FAR/BAR Contract Guide
3. Financed vs. Cash: What Changes
Several closing costs apply only to financed purchases. Cash buyers avoid all of these:
| Cost | Financed Purchase | Cash Purchase |
|---|---|---|
| Documentary Stamp Tax (Note) | Buyer pays ($0.35/$100) | Not applicable |
| Intangible Tax (Mortgage) | Buyer pays ($0.002/$1) | Not applicable |
| Lender's Title Insurance | Buyer pays | Not applicable |
| Appraisal | Buyer pays ($400–$600) | Optional |
| Loan Origination Fees | Buyer pays | Not applicable |
| Prepaid Interest | Buyer pays | Not applicable |
| Escrow Reserves | Buyer pays | Not applicable |
| Credit Report / Flood Cert | Buyer pays | Not applicable |
A cash buyer in a buyer-pays-title county still pays owner's title insurance, doc stamps on the deed (if negotiated to buyer), recording fees for the deed, and the closing fee — but avoids all loan-related costs.
4. Summary: Who Pays at a Glance
| Party | Typically Pays | Typical % of Price |
|---|---|---|
| Buyer | Lender's title insurance, doc stamps on note, intangible tax, recording fees (deed + mortgage), survey, appraisal, lender fees, prepaids, escrow reserves, and (in most counties) owner's title insurance | 2%–5% of purchase price |
| Seller | Doc stamps on deed, real estate commission, mortgage payoff, deed prep, and (in Sarasota/some counties) owner's title insurance | 6%–8% of purchase price (including commission) |
Seller percentage is higher because it includes the real estate commission. Without commission, seller costs are typically 1%–2% (mainly doc stamps + title insurance in seller-pays counties).
Estimate your costs: Barnes Walker Closing Cost Calculator
Related Resources
- Florida Closing Costs by the Numbers (2026) — complete rate reference with statute citations
- Understanding Closing Costs in Florida — narrative guide
- Who Pays Title Fees at Closing? — title-specific breakdown
- Seller Net Sheet vs. Buyer Closing Costs
- Sarasota & Manatee County Closing Customs
- Florida Transfer Tax Guide for REALTORS
- Florida Documentary Stamp Tax Explained
- FSBO Closing Costs in Florida
Disclaimer: This reference page is for educational purposes only and does not constitute legal or tax advice. Closing cost allocations vary by transaction, county custom, and contract terms. Consult with a qualified Florida attorney or title professional for figures specific to your transaction.