Florida Closing Costs: Documentary Stamp Tax & Fees
Florida is one of the higher-transfer-tax states in the Southeast. This guide explains the verified statutory rates and typical cost ranges for buyers and sellers closing on Florida real estate.
Florida Documentary Stamp Tax on Deeds
Under §201.02(1)(a), Florida Statutes (verified at floridarevenue.com), the Documentary Stamp Tax on deeds is:
- $0.70 per $100 (or fraction thereof) of the sale price — all counties except Miami-Dade
- $0.60 per $100 — Miami-Dade County, single-family residences
- $1.05 per $100 ($0.60 base + $0.45 surtax) — Miami-Dade County, all other property types
Rate source: Florida Department of Revenue, §201.02(1)(a) F.S. and Guide GT-800014, as of June 2026. Verify current rates at floridarevenue.com before closing.
Calculation Formula
Formula: ⌈Sale Price ÷ $100⌉ × $0.70 = Documentary Stamp Tax
The ⌈ ⌉ notation means "round up to the next whole number" (ceiling). Any fraction of $100 counts as a full $100 unit.
| Sale Price | Taxable $100 Units | Transfer Tax (non-Miami-Dade) |
|---|---|---|
| $200,000 | 2,000 | $1,400.00 |
| $350,000 | 3,500 | $2,450.00 |
| $500,000 | 5,000 | $3,500.00 |
| $750,000 | 7,500 | $5,250.00 |
| $1,000,000 | 10,000 | $7,000.00 |
These figures are exact statutory calculations, not estimates.
Who Pays in Florida?
Florida law makes all parties to the document jointly liable for Documentary Stamp Tax, but local custom largely determines who writes the check:
- Most Florida counties: Seller pays the deed stamp tax
- Broward County: Buyer customarily pays
- Always: the purchase contract governs — confirm with your real estate attorney
Other Florida Closing Costs
Beyond the transfer tax, expect these typical costs (estimates — get quotes):
| Item | Who Pays | Typical Range |
|---|---|---|
| County Recording Fee (deed) | Buyer | $75 – $250 |
| Title Insurance (owner's policy) | Seller (most counties) or Negotiable | 0.3%–0.6% of price |
| Title Insurance (lender's policy) | Buyer | 0.1%–0.3% of loan |
| Documentary Stamp Tax on Note (mortgage) | Buyer/Borrower | $0.35/$100 of loan amount |
| Lender Origination Fees | Buyer | 0.5%–1.5% of loan |
| Escrow / Settlement Fee | Split / negotiable | $500–$1,500 |
Ranges are industry estimates, not statutory. Verify with your title company and lender.
← Use the Closing Costs Calculator | Who pays closing costs by state | Transfer tax by state
Frequently Asked Questions
Documentary Stamp Tax is an excise tax imposed on documents that transfer an interest in Florida real property. The rate is $0.70 per $100 (or fraction thereof) of the sale price for all counties except Miami-Dade. In Miami-Dade, single-family residences are taxed at $0.60/$100; other property types at $1.05/$100 (including the $0.45 surtax). Source: §201.02(1)(a) Florida Statutes (floridarevenue.com), as of June 2026.
In Florida, the seller customarily pays the Documentary Stamp Tax on the deed. However, in some counties (Broward, for example), it is customary for the buyer to pay. The purchase contract governs who actually pays — always review your contract.
Divide the sale price by $100 and round up to the nearest whole number (taxable units). Multiply by $0.70. Example: $350,000 ÷ $100 = 3,500 units × $0.70 = $2,450. Formula verified against §201.02(1)(a) F.S. and the Florida DOR GT-800014 guide.
Florida also imposes Documentary Stamp Tax on promissory notes (mortgage notes) at $0.35/$100 of the loan amount (capped at $2,450). This is separate from the deed transfer tax and is typically paid by the buyer/borrower. Additionally, Miami-Dade County has a discretionary surtax on non-single-family transfers.
Buyers in Florida typically pay 2%–4% of the purchase price in closing costs (recording fees, lender fees, title insurance). Sellers typically pay 1%–2% plus agent commissions. The Documentary Stamp Tax alone on a $350,000 sale is $2,450 (outside Miami-Dade). These are estimates; get quotes from your lender and title company for binding figures.