Glossary · Closing & Contracts

Documentary Stamp Tax

Florida's transfer tax on deeds: the largest single line on most sellers' closing statements.

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Quick definition
Documentary stamp tax ('doc stamps') is Florida's tax on documents that transfer an interest in real property, set by §201.02, Florida Statutes: $0.70 per $100 of the full purchase price on deeds statewide, except Miami-Dade County at $0.60 per $100 (with a $0.45 surtax on transfers other than single-family residences). On a $400,000 sale outside Miami-Dade, that is $2,800 — by custom, usually paid by the seller.

How it's calculated

The tax applies to the full consideration — the purchase price, including any mortgage the buyer assumes — rounded up to the nearest $100. At $0.70 per $100 the arithmetic is simply price × 0.007: a $300,000 sale pays $2,100; $600,000 pays $4,200. In Miami-Dade the deed rate is $0.60 per $100, and a $0.45-per-$100 surtax applies to transfers of property other than single-family residences.

Who pays it

Florida law does not assign the tax to either party — payment is negotiable and set in the contract. By long-standing custom the seller pays doc stamps on the deed in nearly every Florida county. Buyers who finance also pay separate documentary stamp tax on the note ($0.35 per $100 of the loan amount) and nonrecurring intangible tax on the mortgage ($2 per $1,000), which appear on the buyer's side of the closing statement.

Why it matters when pricing a sale

Because it scales with price, doc stamps are usually the seller's largest closing cost after the commission. Our cost-to-sell breakdown works the full stack — doc stamps, title, recording under §28.24, and county customs — with the statute citations.

Common questions.

How much is documentary stamp tax in Florida?
On deeds: $0.70 per $100 of the purchase price statewide, except Miami-Dade County at $0.60 per $100 plus a $0.45 surtax on transfers other than single-family residences. A $400,000 sale outside Miami-Dade pays $2,800. Set by section 201.02, Florida Statutes.
Who pays doc stamps in Florida, buyer or seller?
It is negotiable, but by custom the seller pays the deed doc stamps in nearly every county. Buyers with a mortgage pay the note doc stamps ($0.35 per $100 borrowed) and the intangible tax on the mortgage.
Are there exemptions from documentary stamp tax?
Certain transfers are taxed only on minimum consideration or qualify for exemptions — for example some transfers between spouses or to governmental entities. The Florida Department of Revenue publishes the rules; a title agent or attorney applies them at closing.

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