Documentary stamp tax is levied at the rate of $.70 per $100 (or portion thereof) on documents that transfer interest in Florida real property, such as warranty deeds and quit claim deeds. (The Miami-Dade County rate is $.60 on all documents plus $.45 surtax on documents transferring anything other than a single-family residence). This tax is usually paid to the Clerk of Court when the document is recorded. The Clerks of Court send the money to the Department of Revenue and the Department distributes the funds according to law.
A reference sheet is available to help determine the correct amount of documentary stamp tax due on documents that transfer an interest in Florida real property.
Documentary stamp tax is also levied at the rate of $.35 per $100 (or portion thereof) on documents that are executed or delivered in Florida, for example:
Florida law limits the maximum tax due on notes and other written obligations to $2,450. However, there is no limit on the documentary stamp tax due for mortgages or liens filed or recorded in Florida. Tax is paid to the Clerk of Court if the document is recorded, or sent directly to the Department of Revenue if the document is not recorded.
Documentary stamp tax is payable by any of the parties to a taxable transaction. If one party is exempt, the tax must be paid by the nonexempt party. United States government agencies; Florida government agencies; and Florida's counties, municipalities, and political subdivisions are exempt from documentary stamp tax.
Businesses or individuals with five (5) or more taxable documentary stamp tax transactions per month must register with the Department of Revenue. You can register online.
Registered taxpayers can file and pay documentary stamp tax using Revenue's secure web application or a paper Documentary Stamp Tax Return for Registered Taxpayers' Unrecorded Documents (Form DR-225). You can access the web application using your certificate number and FEIN or a Revenue-issued user ID and password. You must enroll in our e-Services program to receive a user ID and password. Enrollment has advantages: you can save your bank account and contact information, view your filing history, and reprint returns.
Nonregistered persons who have fewer than five (5) taxable transactions per month can file and pay documentary stamp tax using Revenue's secure web application or a paper Documentary Stamp Tax Return for Nonregistered Taxpayers' Unrecorded Documents (Form DR-228).
Any taxpayer who paid $20,000 or more in documentary stamp tax during the most recent state fiscal year is required to pay electronically during the next calendar year.
Tax returns and payments are due by the 20th day of the month following each collection period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your tax return must be postmarked or hand-delivered to the Department on the first day of business following the 20th. If you are a registered taxpayer, you must file a tax return for each collection period, even if no tax is due.
If you pay electronically, it must be transmitted no later than 5:00 p.m., ET, on the banking business day prior to the 20th. Download a payment due date calendar (Form DR-659) to help you pay on time.
Download a documentary stamp tax brochure.