If you're buying, selling, or refinancing property in Florida, you'll encounter two taxes that most people have never heard of until closing day: the documentary stamp tax and the nonrecurring intangible tax. Together, these can add thousands of dollars to your closing costs — yet they're calculated using a handful of simple formulas. This guide walks you through exactly how a Florida documentary stamp tax calculator works, step by step, with real examples for each scenario.
$0.70per $100 — statewide deed rate
$0.35per $100 — mortgage note rate
0.2%intangible tax on loan amount
What Is the Florida Documentary Stamp Tax?
Florida imposes a documentary stamp tax on the transfer of real property — basically, every time a deed is recorded, the state collects a tax based on the sale price. This is governed by Chapter 201 of the Florida Statutes, specifically Section 201.02(1)(a), which sets the base rate at 70 cents per $100 of consideration (the amount paid). [1, 2]
Separately, when a mortgage is recorded, there are two additional charges: a documentary stamp tax on the mortgage itself (35 cents per $100 of the loan amount), and a nonrecurring intangible tax of 0.2% of the loan principal, established under Chapter 199 of the Florida Statutes, Section 199.133. [3]
These taxes must be paid before or upon recording at the county clerk's office — they're not optional and not negotiable. [4]
The Two-Tax System: Deed Tax vs. Mortgage Tax
A good calculator separates these into distinct buckets, because they're calculated differently and triggered by different events.
| Tax | What triggers it | Rate | Statute |
|---|---|---|---|
| Doc Stamp on Deed | Recording a deed (sale, transfer) | $0.70 per $100 | F.S. 201.02 |
| Doc Stamp on Mortgage | Recording a new mortgage | $0.35 per $100 | F.S. 201.08(1) |
| Intangible Tax | New obligation secured by FL property | 0.2% of loan principal | F.S. 199.133 |
| Miami-Dade Surtax | Deed recording (non-residential only) | +$0.45 per $100 | F.S. 201.0205 & 201.031 |
1
Identify Your County
The first thing any Florida doc stamp calculator must ask is: which county? For 66 of Florida's 67 counties, the deed tax rate is the same flat $0.70 per $100 of consideration. Miami-Dade is the only county that does things differently. [1]
Under F.S. 201.0205 and 201.031, Miami-Dade has a base rate of $0.60 per $100 plus a $0.45 per $100 housing surtax — making the combined rate $1.05 per $100 for most transactions. However, the $0.45 surtax is waived for transfers of a single-family residence. No other Florida county has enacted this discretionary surtax. [2, 5]
Example A — Broward County (Standard)
You're buying a condo in Fort Lauderdale for $385,000. County: Broward. Rate: $0.70 per $100.
Step 1: Round up to the next $100 → $385,000 ÷ 100 = 3,850 units.
Step 2: Multiply by rate → 3,850 × $0.70 = $2,695.00 in deed tax
Example B — Miami-Dade County (Commercial Property)
You're purchasing a small office building in Coral Gables for $500,000. Not a single-family home, so the full surtax applies. Rate: $1.05 per $100.
Step 1: 5,000 units (500,000 ÷ 100).
Step 2: 5,000 × $1.05 = $5,250.00 in deed tax
If it were a single-family home, you'd use only $0.60: 5,000 × $0.60 = $3,000.00.
2
Calculate the Deed Tax (The "$100 Unit" Rule)
Florida doesn't let you simply multiply the sale price by 0.7%. Instead, it requires you to round the consideration up to the next full $100, then apply the rate to those "units." This is a legal requirement under Section 201.02 and is specified in Florida DOR guidance. [2]
The formula in plain English: take the sale price, divide by 100, round up to the nearest whole number, then multiply by the rate.
The Formula
Deed Tax = (Sale Price ÷ 100, rounded up to next whole number) × Rate per $100
One important nuance: "consideration" includes more than just cash. If a buyer assumes an existing mortgage, that mortgage amount is added to the purchase price for tax purposes under F.S. 201.02(1)(a). [6]
Example A — Simple Cash Sale
Home sold in Orange County for $212,500 cash, no mortgage assumption.
212,500 ÷ 100 = 2,125 (already a whole number, no rounding needed).
2,125 × $0.70 = $1,487.50 deed tax
Example B — Cash + Assumed Mortgage
Buyer pays $180,000 cash and assumes the seller's existing $70,000 mortgage in Hillsborough County. Total consideration = $250,000.
250,000 ÷ 100 = 2,500 units.
2,500 × $0.70 = $1,750.00 deed tax
Without the mortgage, you'd pay tax on $180,000 only ($1,260). Including it adds $490 in tax.
3
Calculate the Mortgage Doc Stamp Tax
Every time a new mortgage is recorded in Florida, it attracts a separate documentary stamp tax at $0.35 per $100 of the debt secured, under F.S. 201.08(1). For promissory notes (personal loans, business loans), there's a cap of $2,450 per obligation. But mortgages on real property have no cap at all. [2, 3]
The Formula
Mortgage Doc Stamp = (Loan Amount ÷ 100, rounded up) × $0.35
Example A — Standard Home Purchase Mortgage
New mortgage of $320,000 recorded in Pinellas County.
320,000 ÷ 100 = 3,200 units.
3,200 × $0.35 = $1,120.00 mortgage doc stamp
Example B — Seller Financing
In a commercial sale in Broward, the seller takes back a $450,000 mortgage as part of the deal.
450,000 ÷ 100 = 4,500 units.
4,500 × $0.35 = $1,575.00 mortgage doc stamp
Note: Because this is a mortgage on real property, the $2,450 cap does not apply.
4
Calculate the Nonrecurring Intangible Tax
The nonrecurring intangible tax is a one-time charge of 0.2% of the loan principal on any new obligation secured by Florida real property. It's established under Chapter 199, F.S., Section 199.133 and applies on top of the mortgage doc stamp — these are two separate line items. [3]
Unlike the deed tax, this one is calculated directly on the dollar amount (no rounding to $100 required). The result is simply rounded to the nearest cent.
The Formula
Intangible Tax = Loan Amount × 0.002
Example A — New Purchase Mortgage
Taking out a $280,000 mortgage to buy a home in Sarasota County.
$280,000 × 0.002 = $560.00 intangible tax
Example B — Refinance (Larger Loan)
Homeowner in Duval County refinances from a $200,000 balance to a new $230,000 loan. Under F.S. 199.145 (updated by 2023 legislation), intangible tax is only owed on the excess amount above the old balance when the same borrower refinances. [7]
Excess = $230,000 − $200,000 = $30,000.
$30,000 × 0.002 = $60.00 intangible tax
Without the refinancing credit, you'd owe $460 on the full $230,000.
Key Exemptions to Know
A well-built calculator will also check for exemptions before producing a final number. Florida Statutes list several situations where the deed tax or intangible tax is reduced to zero: [8]
Transfers between spouses. Under F.S. 201.02(7), deeds transferring property between spouses — including as part of a divorce — are exempt from documentary stamp tax. If there's an existing mortgage involved but no new debt is created, no intangible tax applies either.
Government and nonprofit transfers. Transfers to or from governmental units or qualifying nonprofits are exempt under F.S. 201.02(6) and F.S. 199.183.
Short sales. Under F.S. 201.02(11), when a lender cancels a lien as part of a short sale, the forgiven debt portion is not taxed.
2024 alarm note exemption. Chapter 2024-158 (effective July 1, 2024) created a temporary exemption through June 30, 2027 for small, non-interest-bearing alarm system promissory notes of $3,500 or less. [9]
Reverse mortgages. The same 2024 law clarified that documentary stamp tax on reverse mortgages is calculated only on the "principal limit" — not the maximum theoretical claim amount. [9]
A Complete Worked Example: Buying a Home in Polk County
Let's combine everything. You're purchasing a single-family home in Lakeland, Florida for $375,000. You put down $75,000 and take out a $300,000 mortgage. No existing mortgage to assume.
Step 1 — Deed Tax: Consideration = $375,000 (cash price only; no mortgage assumption). 375,000 ÷ 100 = 3,750 units. 3,750 × $0.70 = $2,625.00.
Step 2 — Mortgage Doc Stamp: Loan = $300,000. 3,000 units × $0.35 = $1,050.00.
Step 3 — Intangible Tax: $300,000 × 0.002 = $600.00.
Total at closing from these taxes: $4,275.00.
None of these are negotiable line items — they're statutory obligations. Your closing agent or title company will pay them on your behalf upon recording. Polk County has no surtax, and since this is a standard transaction between unrelated parties, no exemptions apply.
⚠️ Disclaimer: This guide is for informational purposes only and does not constitute legal or tax advice. Tax laws can change. Always verify current rates with the Florida Department of Revenue or consult a licensed Florida attorney before closing.
Sources & References
- [1] Florida Department of Revenue — Documentary Stamp Tax information page. Florida DOR, 2026. Confirms statewide rate of $0.70 per $100 and Miami-Dade's special rate.
- [2] Florida Statutes §201.02(1)(a) — Imposes $0.70 per $100 on deeds and instruments transferring real property interests. Consideration includes assumed mortgages. Available at Online Sunshine (leg.state.fl.us).
- [3] Florida Statutes §201.08(1) and §199.133 — Imposes $0.35 per $100 on notes and mortgages (note cap $2,450); intangible tax at 0.002 × loan principal on obligations secured by Florida real property.
- [4] Florida Statutes §201.17 — Taxes must be paid before or upon recording instruments with the county clerk.
- [5] Florida Statutes §201.031 and §201.0205 — Authorizes county surtax on documentary stamp; Miami-Dade's $0.45 per $100 surtax (waived for single-family residential transfers).
- [6] Florida Statutes §201.02(1)(a) — "Consideration" defined to include any mortgage or lien assumed or given as part of the transaction.
- [7] Florida Statutes §199.145 (as amended 2023) — Refinancing credit: no new intangible tax when the same obligor refinances and new principal does not exceed old principal plus unpaid interest.
- [8] Florida Statutes §201.02(6)–(11) and §199.183 — Statutory exemptions including spousal/divorce transfers, government and nonprofit conveyances, short sales, and judicial foreclosures.
- [9] Chapter 2024-158, Laws of Florida (effective July 1, 2024) — Clarified reverse mortgage taxation on principal limit; created temporary exemption for non-interest alarm notes ≤$3,500 through June 30, 2027.
- [10] Florida Administrative Code Rules 12B-4.012–4.014 — Additional taxable instruments, exempt instruments, and calculation methods for documentary stamp tax.
- [11] Florida Administrative Code Rule 12C-2.011 — Apportionment rules for intangible tax on obligations secured by property both inside and outside Florida.