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Florida Doc Stamps: Check the $2,450 Statewide Deed Example

October 16, 2026
Florida Doc Stamps: Check the $2,450 Statewide Deed Example

Florida's documentary stamp tax is an excise tax on deeds and written obligations to pay money. Deeds are taxed at 70 cents per $100, with Miami-Dade differences, and mortgages and notes at 35 cents per $100, with a cap on unsecured notes. You pay at the county clerk when the document is recorded, or to the Department of Revenue if it is not.

TL;DR:

  • For deed calculations, taxable consideration includes assumed mortgages and other discharged obligations; any fraction of $100 counts as a full $100.
  • The reduced deed rate applies to single family dwellings, while other county transfers face a surtax; verify current figures with the clerk before estimating.
  • The $2,450 cap applies only to unsecured notes; a recorded mortgage securing the debt is not covered by that limit at all.
  • A refinance creates a new taxable note and mortgage, so prior stamp payments do not carry over; a $300,000 replacement loan incurs $1,050.
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Table of Contents

What are the Florida doc stamp rates and Miami-Dade exceptions?

Chapter 201 sets the numbers. You can check each one in the statute and in the Department's guidance before you trust a closing estimate.

  • Deeds: 70 cents per $100 of consideration under Section 201.02.
  • Mortgages and notes: 35 cents per $100 of the amount secured or promised.
  • Unsecured notes: the tax is capped at $2,450. A recorded mortgage that secures the debt is not subject to that cap.
  • Miami-Dade County: deed rates differ here. The county has a reduced rate for single-family dwellings and an added surtax on other transfers, so confirm the current figures with the clerk before you estimate.

Miami-Dade is where most estimates go wrong, so check the county first.

Which documents trigger Florida documentary stamp tax?

Many buyers expect tax only on the deed and the mortgage. The list is longer, and the tax depends on what the document says on its face and in any document it expressly incorporates.

  • Deeds: documents transferring real property or an interest in it.
  • Written obligations to pay money: notes and mortgages.

Review this list against your closing package. A document you did not expect, such as an assignment, can add a line to your settlement statement.

How is doc stamp tax calculated, with examples?

The Department says the definition of consideration is broad. It includes money paid, the discharge of an obligation, and the amount of any mortgage or encumbrance on the property. For a non-cash transfer, fair market value is the usual measure. Miscalculating consideration is a common audit error.

Here are two illustrative examples. The figures are ours, not market data.

  1. Deed on a $350,000 sale: $350,000 ÷ $100 = 3,500 units. 3,500 × $0.70 = $2,450.
  2. Mortgage on a $250,000 loan: $250,000 ÷ $100 = 2,500 units. 2,500 × $0.35 = $875.
  3. Fractional amounts: a part of $100 is taxed as a full $100, so a $250,050 loan is treated as 2,501 units, or $875.35.
  4. Assumed liens: a mortgage the buyer takes over counts toward consideration for the deed, so it raises the deed tax even if no cash changes hands.

The same $0.70 and $0.35 per $100 math applies to every Florida closing outside the county differences above, and the Department's guidance defines both rates and the consideration rules.

Who pays doc stamp tax at a Florida closing?

By law, every party to a taxable document is liable. In practice, contracts and local custom decide who writes the check, and you can see that in your own settlement statement.

  • Sellers customarily pay the tax on the deed.
  • Buyers customarily pay the tax on the note and mortgage when they finance.
  • Exempt parties: if one party is exempt, the nonexempt party must pay the tax.

Pro Tip: Settle who pays each stamp in your purchase contract, because custom does not bind the state, and the Department can pursue any party to the document.

How and when do you pay documentary stamp tax?

Where you pay depends on whether the document is recorded. For a recorded document, the process is simple. For an unrecorded one, the clock matters.

  1. Recorded documents: the tax is paid to the county clerk when the document is recorded.
  2. Unrecorded documents: if a deed is not recorded, remit the tax to the Department of Revenue. Check the Department's guidance for the applicable filing instructions.
  3. Forms: registered filers use Form DR-225. Nonregistered filers use Form DR-228.
  4. Electronic payment: some filers are required to pay electronically. Check the Department's guidance for current filing instructions.
  5. Late filers: the penalties in the next section apply.

The Department's guidance lists the current forms and registration rules.

What are the penalties and caps on doc stamp tax?

The Department's publication GT-800014 covers penalties and interest for late payment. Check the publication for the applicable charges.

The unsecured note cap is $2,450, per the Department's guidance. That cap is the most you pay on an unsecured note, and it does not limit tax on a recorded mortgage.

To avoid penalties, check these before you file:

  • Use the full consideration, including assumed mortgages.
  • Treat any fraction of $100 as a full $100.
  • Confirm whether the county has special rates.
  • Check the Department's guidance for the filing deadline for unrecorded deeds.

How can you verify doc stamps on your closing statement?

You do not need special software. Gather these inputs first:

  • The purchase price and the mortgage principal.
  • The county, with a flag for Miami-Dade.
  • Whether the property is a single-family dwelling.

Then run the math. Divide the price by $100, round up any fraction, and multiply by $0.70 for the deed. Divide the loan amount by $100 and multiply by $0.35 for the note and mortgage. Add the results and compare them to the lines on your settlement statement.

If the figures differ, ask your closing agent to explain the gap before you fund. Corrections are far easier before the money moves. Our own guide on how county title exceptions can shift Florida closing costs explains how to read the rest of the statement.

Why can you rely on this guidance?

Every rate and rule here traces to Chapter 201 of the Florida Statutes and to Department of Revenue guidance. We work with Florida borrowers on residential and commercial financing, and we can help you run closing estimates that include these taxes.

The statute and the Department's guidance control. This article summarizes them and does not replace them.

For an unusual document or unclear wording, consult a closing attorney or the Department. A Florida law firm's documentary stamp tax guide offers a legal perspective on county rules and drafting.

How does doc stamp tax affect a refinance?

A refinance replaces your old loan with a new note and mortgage, and the new documents carry their own tax. The mortgage rate applies to the new loan amount, so a larger loan means a larger charge.

Say you refinance a $300,000 balance into a new $300,000 loan. At $0.35 per $100, the stamps on the new note and mortgage come to $1,050, even though your debt did not grow. Some borrowers assume the earlier payment carries over, and it does not.

A cash-out refinance raises the base. With a cash-out refinance, the tax is calculated on the amount of the new taxable obligation. Ask us to model both loan sizes so you can see what the extra cash costs in stamps.

Your lender or closing agent normally collects this tax at recording. Look for the line on your Closing Disclosure and compare it to your own math. A refinance does not usually trigger deed tax, because ownership does not change, but adding or removing a name from title can raise separate questions. Review those with your closing attorney. Our mortgage refinance page shows the loans we arrange for Florida owners.

How does doc stamp tax affect a refinance? — overview diagram

How does doc stamp tax differ for commercial and residential property?

The statutory rates do not change with property type. What changes is size, structure and the Miami-Dade rules.

Commercial deals tend to be larger, so the same percentage produces a much bigger bill. On an illustrative $2,000,000 purchase, the deed tax is 20,000 units × $0.70, or $14,000. A $1,400,000 loan adds 14,000 units × $0.35, or $4,900 on the mortgage.

Miami-Dade matters most here. The county's reduced deed rate applies to single-family dwellings, so transfers of apartments, offices and retail property do not get it and can carry the surtax. Verify the current figures with the clerk.

Commercial deals also raise structure questions: assignments of leases, multiple notes and loans secured by several properties. Each document is judged on its face, so the paperwork matters. Our commercial mortgage page covers the programs we offer investors and developers, and we can walk through the tax line of a term sheet with you before you commit.

How does doc stamp tax fit with other Florida real estate taxes and fees?

Doc stamps are one charge among several, and they are easy to confuse with the rest. They are a one-time tax on the documents themselves. They are not property tax, which you pay every year on the value of the home.

Closing costs also include title insurance, recording fees, lender fees and prepaid items such as taxes and insurance. Doc stamps sit in the government charges portion of your settlement statement, next to recording fees. Florida also levies a separate intangible tax on mortgages, which is why people search for both terms. Look for it as its own line, and confirm the current rate with your closing agent.

Exemptions elsewhere do not change this tax. A homestead exemption lowers your annual property tax bill and does not reduce the stamps on your deed or mortgage. Our homestead exemption guide explains how those savings work.

Transfers between spouses are treated differently. Tax is generally calculated on half the outstanding mortgage balance, and a divorce transfer or a property with no mortgage may owe nothing. If your situation is unusual, ask before you sign.

How does doc stamp tax fit with other Florida real estate taxes and fees? — overview diagram

Why should you verify your own doc stamp math?

Most guides stop at the rates, and I think that leaves readers exposed. The percentages are simple. The mistakes happen around them: the wrong consideration, a missed county rule, a fraction that was not rounded up, or an assumed lien nobody counted.

Conventional advice says to trust the closing agent and move on. Agents are usually careful, but you are one of the parties liable for the tax, and an error found after funding is slower to fix. Checking the math before closing can help catch errors.

Overrated is the habit of arguing over who pays. Custom is steady in Florida, and the real money is in getting the base number right. The deed tax is based on the consideration, regardless of who writes the check.

Prioritize in this order: confirm the county, confirm the consideration, then compare your figures to the settlement statement line by line. If anything is off, ask for a correction before you fund.

— David

How can we help with your closing estimate?

We can run your payoff and closing figures and confirm what the documentary stamp tax will be on your loan. Whether you are buying, refinancing or investing in Florida, we walk through the numbers before you commit, so nothing on the settlement statement surprises you. Contact us through our Lending Bankers mortgage services and ask for a closing estimate on your next Florida transaction.

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FAQ

What is a Florida doc stamp?

It is an excise tax on documents that transfer Florida real property or promise to pay money, such as deeds, notes and mortgages. The tax is collected when the document is recorded, and the Department of Revenue administers it.

Where do you pay documentary stamp tax?

You pay the county clerk when the document is recorded. If a document is not recorded, you pay the Florida Department of Revenue directly, using Form DR-225 or DR-228.

What is a doc stamp fee?

A doc stamp fee is the amount of documentary stamp tax due on a specific document. It is figured per $100 of consideration for deeds and per $100 of the debt for notes and mortgages.

Do Florida residents over 65 pay property taxes?

Yes, in general. Seniors may qualify for added property tax exemptions, but those are separate from doc stamp tax and do not reduce the stamps on a deed or mortgage. Contact your county property appraiser about eligibility.

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