Calculating doc stamps on deed
Standard FL formula: (purchase price / 100) × 0.70 rounded up to next $100 increment.
Simplified: 0.70 % of purchase price.
Exceptions:
- Miami-Dade County: 0.60 % instead of 0.70 % for residential single-family. Plus an additional 0.45 % surtax on non-residential or non-single-family transactions.
Examples on $500,000:
- Cape Coral, Naples, Tampa, Orlando: 500,000 / 100 × 0.70 = $3,500.
- Miami residential single-family: 500,000 / 100 × 0.60 = $3,000.
Calculating on mortgage
Formula: (borrowed amount / 100) × 0.35 rounded up to next $100.
That's 0.35 % of loan, everywhere in FL (including Miami-Dade).
Example on $350,000 loan: 350,000 / 100 × 0.35 = $1,225.
If you pay cash, no mortgage doc stamps.
Who pays by county
FL regional tradition:
| County | Deed doc stamps | Mortgage doc stamps |
|---|---|---|
| Miami-Dade | Seller | Buyer |
| Broward, Palm Beach | Seller | Buyer |
| Lee, Collier (Cape Coral, Naples) | Seller | Buyer |
| Sarasota | Seller | Buyer |
| Orange (Orlando), Hillsborough (Tampa) | Seller | Buyer |
| Rest of FL | Seller | Buyer |
So in practice everywhere in FL: seller pays deed doc stamps, buyer pays mortgage doc stamps. But contractually negotiable.
Main exemptions
Florida Statutes §201.02 provides several total or partial exemptions:
- Spousal transfer without consideration.
- Transfer post-divorce per court order (with conditions).
- Estate transfer by will or intestate.
- Transfer to trust of same settlor.
- Corrective transfer without new consideration.
- Government transfer.
For Canadians: most purchases are standard transactions, so full doc stamps. If you transfer the property to your spouse post-purchase (for TBE for example), no doc stamps if no consideration.
Comparison with Quebec welcome tax
| Aspect | Quebec (Taxe de Bienvenue) | Florida (Doc Stamps) |
|---|---|---|
| Official name | Droit de mutation immobilière | Documentary Stamp Tax |
| Calculation | Progressive 0.5–3 % by tiers | Flat 0.70 % (0.60 % Miami) |
| On $500K | ≈ C$5,800–8,800 by municipality | ≈ $3,500 USD (C$4,800) |
| Payer | Buyer only | Seller in practice (negotiable) |
| On mortgage | None | 0.35 % additional |
| Spousal exemption | Yes | Yes |
| Official calculator | Municipal site | floridarevenue.com |
In practice on $500K, the Canadian pays about $1,000 less in doc stamps than welcome tax (because seller pays the deed in FL, unlike QC where buyer pays everything). But the FL buyer pays mortgage doc stamps, adding to total if financing.
Every figure, rate, threshold, and deadline in this guide is drawn from a verifiable primary source listed at the bottom of the page. The article is updated whenever the underlying rules change, with a fresh review date stamped at the top.
Sources and references
All sources were publicly accessible at the last review date. Figures and rules may change; verify the current version before any decision.
- Florida Statutes §201.02 — Documentary Stamp Tax. flsenate.gov/§201.02
- Florida Department of Revenue — Doc Stamp Tax. floridarevenue.com/doc_stamp
- Florida Statutes §201.031 — Miami-Dade surtax.
- Florida Department of Revenue Form DR-228 — exemptions.
- Loi concernant les droits sur les mutations immobilières (Québec, RLRQ c. D-15.1).
Logical next step
If financing, add the intangible tax on the mortgage.