Florida documentary stamp tax calculator.

The rates

What counts as consideration on a deed

The Department says consideration includes money paid or agreed to be paid, the discharge of an obligation, the exchange of property, and any mortgage, lien or other encumbrance on the property, whether assumed or not. If the property has a mortgage when it transfers, the mortgage balance is consideration. On a transfer in lieu of foreclosure, the discharged debt is the consideration, even if the property is worth less. When property is exchanged for something other than money, the fair market value is presumed to be the consideration. Every party to the document is liable regardless of who agrees to pay.

Worked examples from the Department of Revenue

$30,000 down and a $150,000 note and mortgage, Escambia County. The tax base is $180,000, which is 1,800 units of $100: 1,800 x $0.70 = $1,260.

A $500,000 vacant lot in Miami-Dade. 5,000 units: 5,000 x $0.60 = $3,000 stamp tax plus 5,000 x $0.45 = $2,250 surtax, $5,250 total, because the deed is not a single-family residence.

Deed in lieu of foreclosure on a Miami-Dade single-family home, debt $225,132.75. 2,252 units x $0.60 = $1,351.20, and no surtax.

Exchange of land worth $40,675 for a recreational vehicle, Sarasota County. 407 units x $0.70 = $284.90.

Each of these is reproduced by the calculator above. Because the unit is $100 “or portion thereof”, the calculator rounds the number of units up.

Notes and mortgages

The Department states that the tax on a note or other written obligation to pay money is capped at $2,450, which is the tax on $700,000 at $0.35 per $100. A mortgage is taxed on the full amount of indebtedness secured, contingent or not, with no cap. Not every modification is a taxable renewal: the Department lists corrections, adding or substituting security, consolidations and changes of guarantor among changes that are generally not taxable.

Who pays and when

Documentary stamp tax on recorded documents is paid to the county clerk or recording official when recorded. Deeds are taxable whether recorded or not; an unrecorded deed must be reported to the Department by the 20th day of the month after delivery. Late payment carries a 10 percent penalty for each 30 days, up to 50 percent, with a $10 minimum. For splitting other annual costs at closing see our property tax proration calculator.

What this does not cover

Exemptions (for example certain spousal homestead and divorce deeds), the separate Florida intangible tax on mortgages, title insurance and recording fees are outside this calculator. The Department notes there is no specific exemption for estate-planning transfers. Confirm a closing figure with the title company or closing attorney.

Sources

• Florida Documentary Stamp Tax, Florida Department of Revenue: Rates, consideration, the $2,450 note cap, Miami-Dade surtax, the Department’s worked examples and penalties. Read November 2, 2026.

Rates and section numbers (Chapter 201, Florida Statutes) are as stated by the Florida Department of Revenue page read November 2, 2026; the statute text itself was not separately opened.