Documentary stamp tax on the deed
As of 2026, Florida taxes deeds at 70 cents per $100 of the consideration, or portion of $100, in every county except Miami-Dade. Miami-Dade's rate is 60 cents per $100, plus a 45-cent surtax that doesn't apply to a deed transferring only a single-family dwelling.
Example: on a $500,000 sale in Broward or Palm Beach County, the deed tax is 5,000 units × $0.70 = $3,500. The Florida Department of Revenue says all parties to the deed are liable for the tax no matter which one agrees to pay it, so the contract is where the cost gets assigned.[1]
Title insurance and settlement charges
Title insurance premiums in Florida aren't set company by company: under Florida Statutes section 627.782, the state must adopt a rule specifying the premium title insurers charge. Other title and closing services can appear as separate charges on your settlement statement, so ask for an itemized estimate.
Which side pays for the owner's title policy, and which side chooses the title or closing agent, is a negotiable term of your contract.[2]
Prorations, payoffs and association fees
Florida property taxes become due November 1 for the current year and aren't delinquent until April 1 of the following year, so if you close before November, that year's taxes generally haven't come due yet. The contract's proration terms decide how the seller's share of the year is credited to the buyer.
If the home is in an HOA or condo, the association's estoppel certificate shows what's owed. As of 2026, the Florida Department of Business and Professional Regulation lists a maximum of $299 to prepare and deliver it, an additional $119 for delivery within 3 business days, and an additional fee of up to $179 if the account is delinquent; DBPR says the next update will be released by July 1, 2027.[3][4]
Brokerage fees and your tax picture
Real estate brokerage compensation is not set by law and is fully negotiable, as NAR's settlement guidance states.
Selling expenses such as commissions, advertising and legal fees reduce your "amount realized" when you figure federal gain on the sale, according to IRS Publication 523. Keep your final settlement statement for your tax records and ask a CPA how it applies to you.[5][6]
Key takeaways
- As of 2026, deed doc stamps are 70 cents per $100 of the price outside Miami-Dade, and the contract decides who pays.
- Florida title insurance premiums follow rates adopted by state rule.
- Florida property taxes are billed in November for the current year, so check how your contract prorates them.
- As of 2026, HOA and condo estoppel fees are capped at $299, plus set add-ons for expedited delivery or delinquent accounts.
- Brokerage commissions are negotiable and not set by law.
Sources
- [1]Florida Department of Revenue — Florida Documentary Stamp Tax
- [2]Florida Legislature — Fla. Stat. 627.782, Adoption of rates (title insurance)
- [3]Florida Legislature — Fla. Stat. 197.333, When taxes due; delinquent
- [4]Florida Department of Business and Professional Regulation — Estoppel Certificate Fees (Chapter 2017-93, Laws of Florida)
- [5]National Association of REALTORS — What the NAR Settlement Means for Home Buyers and Sellers
- [6]IRS — Publication 523, Selling Your Home
Reviewed October 11, 2026. General real-estate information for Florida, not legal, tax, lending or insurance advice. Laws, rates and deadlines change — confirm property-specific facts with the agency cited, a Florida real-estate attorney, CPA or licensed insurance agent.