Who is legally responsible for doc stamps?
The Florida Department of Revenue states that all parties to a document are liable for documentary stamp tax regardless of which party agrees to pay it, and that if one party is exempt, a non-exempt party must pay. The statute doesn't assign the cost to the buyer or the seller — your contract does, and your settlement statement shows whose column it's charged to.
The tax is paid to the county clerk of court or recording official when the deed is recorded. If a taxable document isn't recorded, the tax is paid directly to the Department of Revenue.[1]
How much is the doc stamp tax on a deed?
Section 201.02(1)(a) sets the deed rate at 70 cents for each $100 of consideration, or fractional part of $100. Consideration includes money paid or to be paid, the discharge of an obligation, and the amount of any mortgage or other lien on the property, whether or not the buyer assumes it. Examples outside Miami-Dade:
What's different in Miami-Dade?
Miami-Dade County's deed rate is 60 cents per $100, plus a discretionary surtax of 45 cents per $100. The surtax isn't due on a document that transfers only a single-family dwelling. For a $500,000 vacant lot there, the Department of Revenue's example shows $3,000 in doc stamps plus $2,250 in surtax.[1]
Is there also doc stamp tax on the buyer's mortgage?
Yes. Mortgages and other liens recorded in Florida are taxed at 35 cents per $100 of the amount secured, with no cap, according to the Department of Revenue. That tax is tied to the buyer's loan rather than the deed, so ask the closing agent how it's allocated in your transaction.[1]
Key takeaways
- Every party to a Florida deed is liable for doc stamps; the contract decides who actually pays.
- As of 2026, the deed rate is 70 cents per $100 of price outside Miami-Dade, including Broward and Palm Beach counties.
- Any partial $100 rounds up to a full taxable unit.
- Miami-Dade uses 60 cents per $100 plus a 45-cent surtax that doesn't apply to single-family dwellings.
- Recorded mortgages carry a separate doc stamp tax of 35 cents per $100 tied to the buyer's financing.
Sources
- [1]Florida Department of Revenue — Florida Documentary Stamp Tax
- [2]Florida Legislature — Fla. Stat. 201.02, Tax on deeds and other instruments relating to real property
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.