Documentary Stamp Tax in Florida: How Much You'll Pay at Closing
In this article
"Florida's documentary stamp tax is a state tax on the papers you sign to buy a home. The deed is taxed at 70 cents per $100 of the price (60 cents in Miami-Dade County), and a new mortgage is taxed at 35 cents per $100 of the loan, plus a separate 2-mill intangible tax on the loan. On a $400,000 example home with a $380,000 loan, that adds up to $4,890 outside Miami-Dade.
Here is how each tax works, who has to pay it, the step-by-step math, and what new-construction buyers should check in their contract.
What is the documentary stamp tax in Florida?
The Florida Department of Revenue calls it ""an excise tax imposed on certain documents executed, delivered, or recorded in Florida."" The two most common examples are deeds that transfer Florida real estate and written promises to pay money, such as promissory notes and recorded mortgages (Florida Department of Revenue).
The tax is paid to the county clerk of court or recording office when the document is recorded. That usually happens at closing, so it shows up on your closing papers.
When you buy a home with a loan in Florida, you usually meet three separate taxes:
Doc stamps on the deed (based on the price)
Doc stamps on the mortgage note (based on the loan)
The nonrecurring intangible tax on the mortgage (also based on the loan)
What is the doc stamp tax rate on a deed?
In every Florida county except Miami-Dade, the rate is 70 cents on each $100, or portion of $100, of the total price (Florida Department of Revenue; Florida Statute 201.02).
""Or portion of $100"" matters. The state counts every started $100. So a price of $400,050 counts as 4,001 units of $100, not 4,000.
The price is not the only thing that counts. Florida law says consideration includes ""the money paid or agreed to be paid"" and ""the amount of any mortgage, purchase money mortgage lien, or other encumbrance"" (Florida Statute 201.02). For a normal home purchase, that is usually the full price you pay.
Is the doc stamp rate different in Miami-Dade County?
Yes. In Miami-Dade, the deed rate is 60 cents per $100. Miami-Dade also has a surtax of 45 cents per $100, but the Department of Revenue says ""the surtax is not due on a document that transfers only a single-family dwelling"" (Florida Department of Revenue).
If you are buying in Miami-Dade, ask your title or closing company whether your home counts as a single-family dwelling for the surtax. That one answer can change the bill a lot. Shopping new construction in Miami-Dade? See Capistrano in Cutler Bay.
How much are doc stamps on a mortgage in Florida?
A recorded mortgage is taxed at 35 cents per $100, or portion of $100, of the amount it secures. For mortgages, the Department of Revenue says ""there is no cap on the amount of tax due"" (Florida Department of Revenue; Florida Statute 201.08).
You may see a $2,450 cap mentioned online. That cap applies to a note or other written promise to pay money. It does not apply to the tax on a recorded mortgage.
What is the Florida intangible tax on a mortgage?
This is a separate, one-time tax. Florida Statute 199.133 sets it at 2 mills — that is $2 for every $1,000 of a loan secured by Florida real estate (Florida Statute 199.133).
The Department of Revenue says you figure it by multiplying the loan amount by 0.002. It also says ""the lender is the taxpayer liable for the nonrecurring intangible tax, but the lender may pass the amount of the tax to the borrower"" (Florida Department of Revenue, Nonrecurring Intangible Tax).
Doc stamp math: a $400,000 example home
Here is the math, step by step, on an EXAMPLE purchase. This is not a quote for any home.
Price: $400,000
Down payment: 5% ($20,000)
Loan: $380,000
Tax | How it is figured | Outside Miami-Dade | Miami-Dade, single-family home |
|---|---|---|---|
Deed doc stamps | $400,000 ÷ 100 = 4,000 × rate | $2,800 (× $0.70) | $2,400 (× $0.60) |
Mortgage doc stamps | $380,000 ÷ 100 = 3,800 × $0.35 | $1,330 | $1,330 |
Intangible tax | $380,000 × 0.002 | $760 | $760 |
Total of the three | $4,890 | $4,490 |
If the Miami-Dade surtax did apply, it would add 4,000 × $0.45 = $1,800 more.
Paying cash? Then there is no mortgage, so only the deed tax applies.
Who pays doc stamps in Florida — the buyer or the seller?
The state does not pick. The Department of Revenue says ""all parties to the document are liable for the tax regardless of which party agrees to pay the tax"" (Florida Department of Revenue).
In real life, your purchase contract says who pays which tax. That is why you should read the closing-cost section of any contract before you sign — especially a builder's contract, which the builder writes.
On your Loan Estimate and Closing Disclosure, these taxes appear under ""Taxes and Other Government Fees."" Federal rules explain that a fee based on the price or loan amount is a transfer tax, not a recording fee (CFPB, Regulation Z § 1026.37).
What this means for new-construction buyers in Florida
Buying from a builder does not change the tax rates. But it can change who pays them and how you plan for them.
Read the builder contract's closing-cost section. Find out who pays the deed doc stamps and who pays the taxes on your loan.
Ask if a builder closing-cost incentive can cover these taxes. Incentives change, so call 561-704-0091 for today's numbers.
Use your Loan Estimate. Check the ""Taxes and Other Government Fees"" line against the math above.
Plan for the rest of your costs too. Our guide to closing costs for Florida townhome buyers walks through the full list.
After you move in, file for homestead. It does not change doc stamps, but it can cut your yearly property tax. See how the Florida homestead exemption works on a new home.
Common Questions
How much is the documentary stamp tax on a deed in Florida?
It is 70 cents on each \$100, or portion of \$100, of the price in every county except Miami-Dade. In Miami-Dade the rate is 60 cents per \$100. On a \$400,000 example home, that is \$2,800 or \$2,400.
How do I calculate Florida doc stamps?
Divide the price by 100, round up to the next whole number, and multiply by 0.70. For the mortgage, divide the loan by 100, round up, and multiply by 0.35. The intangible tax is the loan times 0.002.
Who pays doc stamps in Florida, buyer or seller?
The Florida Department of Revenue says all parties to the document are liable, no matter who agrees to pay. Your purchase contract decides who pays which tax, so read it before you sign.
Is there a cap on doc stamps for a mortgage?
No. The Department of Revenue says there is no cap on the tax due on a recorded mortgage. The \$2,450 cap applies to notes and other written promises to pay money.
What is the Miami-Dade doc stamp surtax?
Miami-Dade adds a 45-cent surtax per \$100 on top of its 60-cent deed rate. The surtax is not due on a document that transfers only a single-family dwelling.
Do cash buyers pay the intangible tax?
No mortgage means no tax on a mortgage. The intangible tax and the mortgage doc stamps are based on a loan secured by Florida real estate. A cash buyer still has the deed tax.
Ready to take the next step?
Call 561-704-0091 to talk with a National House Search specialist, or Schedule a visit.
Related reading: Capistrano in Cutler Bay · Closing costs for Florida townhome buyers · Florida homestead exemption on new construction
This is general information, not financial, tax or legal advice. Figures checked October 7, 2026."