Florida Transfer Tax & Doc Stamp Calculator
Documentary stamp tax on deeds and promissory notes under Florida law (F.S. 201.02 and F.S. 201.08) — county-aware, including Miami-Dade's special rates and surtax.
About Florida Documentary Stamp Tax
Florida documentary stamp tax is a state transfer tax imposed on documents that transfer an interest in real property. The tax on deeds is governed by F.S. 201.02, and the tax on promissory notes and mortgages is governed by F.S. 201.08. The statewide rate on deeds is $0.70 per $100 of the purchase price or consideration paid. Miami-Dade County has a lower base rate of $0.60 per $100 for single-family residential property — but non-single-family property there (condos, commercial, vacant land) is subject to an additional $0.45 surtax, for a combined $1.05 per $100. Under both statutes, fractional amounts of $100 are always rounded up to the next full $100 before applying the rate — a $350,050 sale price is treated as $350,100 for calculation purposes.
These calculations appear frequently on the Florida Real Estate Sales Associate exam administered by Pearson VUE on behalf of the Florida Department of Business and Professional Regulation (DBPR). Candidates must know both the statewide and Miami-Dade deed rates, the promissory note rate, which party pays each tax, and how to apply the rounding rule correctly. The documentary stamp tax on the deed is customarily paid by the seller; the documentary stamp tax on the promissory note is paid by the buyer or borrower. Exam questions will often specify the county and test whether you apply the correct rate.
Florida transfer tax rates, county by county
- ›Every county except Miami-Dade: $0.70 per $100 of the sale price on the deed, rounded up to the next $100. (F.S. 201.02)
- ›Miami-Dade, single-family residence: $0.60 per $100.
- ›Miami-Dade, everything else (condo, commercial, vacant land): $1.05 per $100 — the $0.60 base plus a $0.45 surtax. (F.S. 201.031)
- ›Financing a purchase? The promissory note pays $0.35 per $100 in note stamps (capped at $2,450, reached at a $700,000 loan), and the mortgage pays the nonrecurring intangible tax of $0.002 per $1 of the loan — exact, no rounding. (F.S. 201.08, F.S. 199.133)
Worked examples
$400,000 house in Orlando (Orange County), $320,000 mortgage
- Deed stamps: 400,000 ÷ 100 × 0.70 = $2,800.00
- Note stamps: 320,000 ÷ 100 × 0.35 = $1,120.00
- Intangible tax: 320,000 × 0.002 = $640.00
Same $400,000 purchase in Miami-Dade
- Single-family: 400,000 ÷ 100 × 0.60 = $2,400.00
- Condo (surtax applies): 400,000 ÷ 100 × 1.05 = $4,200.00
- Note stamps and intangible tax are statewide — same as above.
Florida transfer tax FAQ
How much is the transfer tax in Florida?
Florida's transfer tax (documentary stamp tax on the deed) is $0.70 per $100 of the sale price, rounded up to the next $100, in every county except Miami-Dade. In Miami-Dade it's $0.60 per $100 for a single-family residence, and $1.05 per $100 ($0.60 plus a $0.45 surtax) for any other property — condos, commercial, and vacant land included.
Who pays transfer tax in Florida — buyer or seller?
By custom the seller pays the deed's documentary stamps, but it's negotiable in the contract. The borrower customarily pays the taxes tied to the mortgage: note stamps at $0.35 per $100 (capped at $2,450) and the nonrecurring intangible tax of 2 mills ($0.002 per $1) on the loan amount.
Are Florida doc stamps rounded?
Deed and note stamps round the taxable amount UP to the next $100 before applying the rate — a $250,050 price is taxed as $250,100. The intangible tax on a mortgage is the opposite: an exact $0.002 per $1 of the loan with no rounding.
How much are doc stamps on a $400,000 house in Florida?
Outside Miami-Dade: $400,000 ÷ 100 × $0.70 = $2,800. In Miami-Dade it's $2,400 for a single-family residence ($0.60 rate), or $4,200 for a condo or other non-single-family property ($1.05 rate with the surtax).
Rates current as of July 2026 under F.S. 201.02, 201.031, 201.08, and 199.133. Recording fees and title charges vary by county and are not included. This is an independent informational tool, not tax or legal advice.