Florida Documentary Stamp Tax 2026
FL's version of a transfer tax — who pays, how much, and how it's calculated on deeds and mortgages. Every FL buyer and seller needs to understand this.
What Is Documentary Stamp Tax?
Documentary stamp tax — commonly called "doc stamps" — is a Florida state excise tax imposed on the transfer of real property (deeds) and on new mortgage/promissory note documents. Florida does not have a general transfer tax like many states, but doc stamps serve a similar function and are collected at closing.
There are actually three separate doc stamp / intangible tax charges you'll see in a Florida closing:
- Doc stamps on the deed — paid by the seller (customary in FL; can be negotiated)
- Doc stamps on the mortgage/note — paid by the buyer
- Intangible tax on the mortgage — paid by the buyer
Doc Stamps on the Deed (Seller's Cost)
The deed doc stamp is calculated on the total consideration (purchase price) rounded up to the nearest $100:
| County | Rate per $100 | $250,000 Purchase | $400,000 Purchase | $600,000 Purchase |
|---|---|---|---|---|
| All FL counties except Miami-Dade | $0.70 | $1,750 | $2,800 | $4,200 |
| Miami-Dade County | $0.60 | $1,500 | $2,400 | $3,600 |
Miami-Dade also assesses a surtax of $0.45/$100 for non-homestead property. Single-family homestead in Dade = $0.60 rate only.
Formula: (Purchase Price ÷ 100) × Rate = Doc Stamps on Deed
Example: $350,000 purchase outside Miami-Dade → ($350,000 ÷ 100) × $0.70 = $2,450
Doc Stamps on the Mortgage/Note (Buyer's Cost)
When you take out a new mortgage in Florida, doc stamps are assessed on the loan amount at $0.35 per $100:
| Loan Amount | Doc Stamps on Note ($0.35/$100) |
|---|---|
| $200,000 | $700 |
| $280,000 (5% down on $295K) | $980 |
| $332,500 (5% down on $350K) | $1,164 |
| $380,000 (5% down on $400K) | $1,330 |
| $500,000 | $1,750 |
Intangible Tax on the Mortgage (Buyer's Cost)
In addition to doc stamps on the note, Florida also charges an intangible tax on new mortgages at $0.002 per dollar of loan amount ($2 per $1,000):
| Loan Amount | Intangible Tax ($0.002 × loan) |
|---|---|
| $200,000 | $400 |
| $332,500 | $665 |
| $400,000 | $800 |
| $500,000 | $1,000 |
| $700,000 | $1,400 |
Combined Example: $350,000 Purchase, 5% Down
Purchase price: $350,000 | Loan: $332,500 | County: Outside Miami-Dade
Seller pays:
Doc stamps on deed: ($350,000 ÷ 100) × $0.70 = $2,450
Buyer pays:
Doc stamps on mortgage: ($332,500 ÷ 100) × $0.35 = $1,164
Intangible tax: $332,500 × $0.002 = $665
Buyer total tax burden: ~$1,829
Who Pays — Customary vs. Negotiable
Florida law assigns who is responsible for doc stamps, but custom and contract can modify this:
| Tax | Default Obligated Party | Customary Payer in FL | Negotiable? |
|---|---|---|---|
| Doc stamps on deed | Seller (or party conveying) | Seller | Yes — can shift to buyer in negotiation |
| Doc stamps on mortgage/note | Borrower/buyer | Buyer | Seller can pay as a concession |
| Intangible tax on mortgage | Borrower/buyer | Buyer | Seller can pay as a concession |
FSBO and cash deal note: In a cash purchase, there's no mortgage — so only the deed doc stamp applies (no mortgage doc stamps, no intangible tax). This is one reason cash offers have materially lower closing costs for buyers.
Exemptions and Special Cases
- Transfers between spouses: Deed doc stamps may be exempt when adding/removing a spouse with no monetary consideration
- Gifts: A gift deed (no consideration) owes only a nominal doc stamp — but must not be disguised as a taxable transfer
- Assumption of existing mortgage: If buyer assumes an existing mortgage with no new note, no new mortgage doc stamps apply
- Government transfers: Certain government-to-individual transfers (land grants, etc.) have specific rules
- Refinances: On a refinance, doc stamps on the new note apply only to the net new money — not the full refinanced amount (the "Crummer doctrine" / FL Statute §201.08)
Doc Stamps on Refinances
This trips up many homeowners. When you refinance in Florida, doc stamps apply only to the amount by which the new loan exceeds the outstanding payoff of the original loan. If you refinance $300K into a new $300K loan (same balance, just lower rate), doc stamps are minimal — often just the minimum filing fee.
If you do a cash-out refinance and borrow an additional $50K, doc stamps apply to that $50K in new money. Your lender and title company should calculate this correctly — but it's worth confirming.
Frequently Asked Questions
No Surprise Closing Costs
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