Chapter 04 · Sale
Florida Documentary Stamp Tax §201.02
Calculation and application of Florida documentary stamp tax on deeds.
Direct answer · 60-second summary
The 60-second version
- Rate: $0.70 per $100 (except Miami-Dade)
- Miami-Dade: $0.60 + $0.45 surtax = $1.05
- Applies to all real conveyances
- Seller = legal responsibility, Florida custom
- Calculation: (price ÷ 100) × $0.70, round up
- Example: $350K sale = $2,450 DST
- Limited exemptions (e.g. gifts)
- Stamp on deed, note, mortgage
Acronyms used in this guide
- F.S. — Florida Statutes
- DST — Documentary Stamp Tax ($0.70 per $100)
- DOR — Florida Department of Revenue
Rate $0.70 per $100 (Florida standard)
F.S. §201.02 sets base rate $0.70 per $100 of consideration (sale price). Applied to all deeds, promissory notes, mortgages in Florida.
Miami-Dade exception: higher rate
Miami-Dade County: $0.60 + $0.45 surtax = $1.05 per $100 (does not apply statewide).
Precise calculation
Divide price by 100, round up, multiply by $0.70. Sale $350,000 = 3,500 × $0.70 = $2,450.
Who pays
Seller = legal responsibility, Florida custom, but negotiable in FAR/BAR. Occasionally buyer pays if negotiated.
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
Disclaimer
This guide is for educational purpose only.
For concrete decisions, consult a licensed attorney.