Florida documentary stamp tax rates in 2026
Three separate charges show up on a Florida closing statement. Two are documentary stamp taxes under Chapter 201; the third is the nonrecurring intangible tax under Chapter 199. All three are collected by the county clerk when the documents are recorded, and passed to the Florida Department of Revenue.
| Tax | Applies to | Rate | Statute |
|---|---|---|---|
| Deed doc stamps | Deeds and other documents transferring real property | $0.70 per $100 of consideration (Miami-Dade: $0.60) | s. 201.02 |
| Miami-Dade surtax | Deeds in Miami-Dade, except a transfer of only a single-family residence | $0.45 per $100 | s. 201.031 |
| Note or mortgage doc stamps | Promissory notes and mortgages | $0.35 per $100 of the debt | s. 201.08 |
| Intangible tax | Notes secured by a mortgage on Florida real property | 2 mills (0.2%) of the debt | s. 199.133 |
Deed stamps: 70 cents per $100
Section 201.02(1)(a) taxes any deed or document that conveys an interest in Florida real property at 70 cents on each $100 of consideration, or fraction of $100. The tax is due wherever the deed is signed; it is the location of the property that counts.
Miami-Dade: 60 cents plus a 45-cent surtax
In Miami-Dade the state rate is 60 cents per $100, and the county adds a 45-cent surtax under section 201.031. The surtax does not apply when the document transfers only a single-family residence, and the statute counts a condominium unit, a co-op unit and a detached house as a single-family residence. A duplex, a vacant lot or a commercial building pays both.
Note and mortgage stamps: 35 cents per $100
Section 201.08 taxes a promissory note or mortgage at 35 cents on each $100 of the debt. When a mortgage and a note are both signed, the tax is paid once, on the mortgage, when it is recorded. For an unsecured note the tax is capped at $2,450, but there is no cap on a recorded mortgage, according to the Department of Revenue.
Intangible tax: 0.2% of a new mortgage
Section 199.133 imposes a one-time tax of 2 mills, or $2 per $1,000, on notes and other obligations secured by a mortgage on Florida real property. It is not a documentary stamp tax, but it is charged on the same loan at the same recording, so buyers see it next to the note stamps.
Did the rates change in 2025 or 2026?
No. Section 201.02 was last amended in 2019 and the 70-cent rate is unchanged. Section 201.08 was amended in 2024, but the 35-cent rate and the $2,450 cap on unsecured notes remain. Check the Florida Statutes history note if you are reading this after the 2027 session.
How to calculate doc stamps on a deed in Florida
The Department of Revenue's method is to divide the consideration by 100, round any fraction up to the next whole number, and multiply by the rate. Consideration is not only cash: it includes money paid or promised, a discharged debt, property exchanged, and any mortgage on the property, whether or not the buyer assumes it.
Example 1: a $400,000 sale outside Miami-Dade
$400,000 ÷ 100 = 4,000 units. 4,000 × $0.70 = $2,800.
Example 2: a price that isn't a round number
On a $412,350 sale, $412,350 ÷ 100 = 4,123.5, which rounds up to 4,124 because each fraction of $100 is taxed. 4,124 × $0.70 = $2,886.80.
Example 3: Miami-Dade condo and duplex
A $600,000 condo in Miami-Dade: 6,000 × $0.60 = $3,600, with no surtax because a condo unit counts as a single-family residence. A $600,000 duplex: $3,600 plus 6,000 × $0.45 = $2,700 surtax, for $6,300.
Example 4: a transfer subject to an existing mortgage
If a parent deeds a home to an adult child for no cash but the home still carries a $150,000 mortgage, the mortgage balance is consideration. $150,000 ÷ 100 = 1,500 × $0.70 = $1,050 due, even though no money changed hands. The Department of Revenue notes there is no general exemption for estate-planning transfers.
Doc stamps and intangible tax on a mortgage
Buyers who finance pay the note or mortgage stamps and the intangible tax on the loan amount, not the price.
Worked example: a $320,000 mortgage
| Charge | Math | Amount |
|---|---|---|
| Mortgage doc stamps | $320,000 ÷ 100 = 3,200 × $0.35 | $1,120.00 |
| Intangible tax | $320,000 × 0.002 | $640.00 |
| Total on the loan | $1,760.00 |
On a $400,000 purchase with 20% down, that $1,760 comes on top of the $2,800 deed tax, for $4,560 in state taxes across both sides of the deal. A cash buyer pays no note stamps or intangible tax, because there is no mortgage to record.
Refinancing
A refinance with a new lender is a new mortgage, so both taxes apply again. Under section 201.08, when a new mortgage secures debt that was already taxed, tax is due on the amount above what was previously taxed, so a modification with no new money can owe less than a full refinance. Ask the lender's closing agent which rule they are applying.
Doc stamps at common Florida prices
The table applies the statutory rates to common prices. The loan column assumes 20% down, so the buyer's taxes are the note stamps plus intangible tax on 80% of the price. Zillow's typical Florida home value was $375,470 in August 2026. For a price not shown, divide by 100, round up and multiply by 0.70.
Deed and mortgage taxes by price
| Sale price | Deed stamps (most counties) | Deed stamps (Miami-Dade single-family or condo) | Loan at 80% | Note stamps + intangible tax |
|---|---|---|---|---|
| $200,000 | $1,400.00 | $1,200.00 | $160,000 | $880.00 |
| $300,000 | $2,100.00 | $1,800.00 | $240,000 | $1,320.00 |
| $375,470 (Florida typical value, Aug 2026) | $2,628.50 | $2,253.00 | $300,376 | $1,652.15 |
| $400,000 | $2,800.00 | $2,400.00 | $320,000 | $1,760.00 |
| $500,000 | $3,500.00 | $3,000.00 | $400,000 | $2,200.00 |
| $750,000 | $5,250.00 | $4,500.00 | $600,000 | $3,300.00 |
| $1,000,000 | $7,000.00 | $6,000.00 | $800,000 | $4,400.00 |
Doc stamps are Florida's transfer tax
Many states call this a real estate transfer tax. Florida's version is levied by the state under Chapter 201, with the single county surtax in Miami-Dade, so the rate does not change when you cross a city or county line anywhere else in the state. That makes it one of the easier closing costs to predict: once you know the price and the loan amount, you can work out the state taxes to the cent before you make an offer, and check the figure on the closing disclosure a few days before closing.
Who pays Florida doc stamps?
Florida law does not assign the cost to one side. The Department of Revenue states that all parties to the document are liable, whichever party agrees to pay, and if one party is exempt (a government agency, for example), the other must pay.
The usual split
By custom and under the standard Florida Realtors and Florida Bar contracts, the seller pays the deed stamps and the buyer pays the note stamps and intangible tax, as the title company Barnes Walker describes. Your contract controls, so read the closing cost section before you sign. On a new-construction contract, the builder's own form may shift the deed stamps to the buyer.
Negotiating it
Because the split is contractual, a buyer in a slow market can ask the seller to cover the note stamps as a closing cost credit, and a seller can agree to pay part of the buyer's costs rather than cut the price. Doc stamps are a selling expense that reduces your gain for federal tax purposes; the capital gains guide shows where they fit.
When doc stamps are not due
The Department of Revenue lists documents generally not taxed. Each has conditions, so ask the closing agent or an attorney before you rely on one.
Deeds between spouses of a homestead
No tax is due on a deed between spouses when the property is homestead and the only consideration is the mortgage on it (section 201.02(7)).
Divorce deeds of the marital home
A deed between spouses or former spouses under a divorce, for property that was their marital home, is not taxed. If you paid it anyway, you can seek a refund within one year of the divorce. A non-marital property is taxed on its consideration, including any mortgage.
Personal representative deeds
A deed from a personal representative under a probated will is not taxed. The inherited property guide covers the rest of that sale, which does carry deed stamps when the heirs later sell.
Other common exemptions
Transfers under threat of eminent domain, and deeds from an agent to a principal when the agent bought with the principal's money, are also not taxed. Rule 12B-4.014 of the Florida Administrative Code lists the rest.
Where doc stamps sit in your closing costs
Doc stamps are usually the largest government charge at a Florida closing, but they are one line among several. Title insurance, recording fees, lender charges and prorated property tax all appear on the same statement. The Florida closing costs guide works through a full buyer and seller statement, and the seller net proceeds calculator estimates what you keep after commission and deed stamps.
Paying and recording
When a deed or mortgage is recorded, the clerk collects the tax and stamps the document. When a taxable document is not recorded, such as some unrecorded contracts for deed, the tax goes directly to the Department of Revenue on a documentary stamp tax return.
Common mistakes
- Forgetting that an existing mortgage counts as consideration on a transfer between family members.
- Assuming the Miami-Dade surtax applies to a condo. It does not, because the statute treats a condo unit as a single-family residence.
- Budgeting a refinance without the note stamps and intangible tax.
- Rounding down: every fraction of $100 is taxed as a full $100.
Common questions
How much are documentary stamps in Florida?+
On deeds, 70 cents per $100 of the price in every county except Miami-Dade, where the rate is 60 cents plus a 45-cent surtax on transfers that are not a single-family residence. On a mortgage or note, 35 cents per $100 of the loan. A new mortgage also carries intangible tax of 0.2%. A $400,000 sale carries $2,800 in deed stamps.
Who usually pays Florida's documentary stamp tax?+
By custom and under the standard Florida Realtors and Florida Bar contracts, the seller pays the deed stamps and the buyer pays the stamps on the mortgage plus the intangible tax. The law makes every party to the document liable, so the contract decides the split and it can be negotiated. Builder contracts sometimes put the deed stamps on the buyer.
How do you calculate doc stamps on a deed in Florida?+
Divide the sale price by 100, round any fraction up to the next whole number, then multiply by $0.70 (or $0.60 in Miami-Dade). For a $412,350 sale: 4,123.5 rounds up to 4,124, and 4,124 × $0.70 = $2,886.80. Include any mortgage the buyer takes over, because the Department of Revenue counts it as consideration.
Where do you get documentary stamps?+
You don't buy physical stamps. When the deed or mortgage is recorded, the county clerk collects the tax and marks the document as paid, usually through the title or closing agent. If a taxable document is never recorded, the tax is paid directly to the Florida Department of Revenue on a documentary stamp tax return.
Do you pay doc stamps on a cash purchase?+
The seller still pays deed stamps on the price, but a cash buyer pays no note stamps and no intangible tax because no mortgage is recorded. On a $400,000 cash purchase, that saves the buyer $1,760 compared with financing $320,000, though a lender's other fees usually matter more than the taxes.
Are doc stamps due when adding a spouse to a deed?+
Not if the home is your homestead and the only consideration is the mortgage on it: section 201.02(7) exempts that transfer. If the property is not a homestead, or your spouse pays you or takes on a debt, the tax is due on the consideration, which includes the mortgage balance. Ask a closing agent before recording.
Sources
- Florida Department of Revenue: Documentary stamp tax
- Zillow Research: Home Value Index, Florida, August 2026
- Florida Statutes: section 201.02, tax on deeds
- Florida Statutes: section 201.031, discretionary surtax
- Florida Statutes: section 201.08, tax on notes and mortgages
- Florida Statutes: section 199.133, nonrecurring intangible tax
- Barnes Walker: Florida documentary stamp tax explained