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As of June 26, 2026, Florida doc stamp questions start with the document. Use sale price or total consideration for deed stamps, loan amount for note or recorded mortgage documentary stamps, and the amount secured by Florida real property for nonrecurring intangible tax. Deed, note, and mortgage documentary stamp calculations use $100 units. Intangible tax uses the exact secured amount.

EXAM PREP ONLY

This post explains how documentary stamp tax, note stamps, Miami-Dade surtax, and intangible tax appear on the Florida real estate sales associate exam. It was verified against Florida Department of Revenue guidance and currently published 2025 Florida Statutes available on June 26, 2026. It is not legal, tax, title, closing, lending, brokerage, or professional advice. For a real transaction, verify current rules with the Florida Department of Revenue or a qualified Florida professional.

$0.70/$100
Standard deed stamp rate outside Miami-Dade
$0.35/$100
Promissory note stamp rate statewide
0.002
Intangible tax multiplier on new mortgages

If you just want the formula and a worked example, open the Florida documentary stamp tax calculator. Then come back here for the exam traps.

Start with the right doc-stamp tool

Snippet answer: Use the doc stamp calculator when you need the number, Math Drill when you need repeated setup practice, and Pass Florida when you need mixed Florida exam questions under pressure.

If this is your problem Best next step Why it helps
You need to calculate deed, note, mortgage, or intangible tax Open the doc stamp calculator Gives the number and shows the rate path
You want the intangible-tax deep dive Open the intangible tax calculator The 2-mill mortgage tax with no $100 rounding, plus worked examples
You want a printable reference Print the doc stamp cheat sheet Keeps deed, note, mortgage, Miami-Dade, and intangible rules on one page
You keep swapping deed and note formulas Practice in Math Drill Builds document-first recognition before timed practice
You need mixed Florida exam practice Download Pass Florida Puts doc stamps inside the same question flow as closing costs, proration, and seller net

CALCULATE FIRST

Run the sale price and loan amount before you drill.

Use the free calculator for deed stamps, note or mortgage documentary stamps, intangible tax, and Miami-Dade property-type differences. Then use Math Drill when you need exam-style repetition.

Open the doc stamp calculator

What this guide covers

The Document-First Stack

Documentary stamp questions are not hard because the arithmetic is advanced. They are hard because the stem quietly switches documents.

A deed uses the sale price. A note uses the loan amount. A new mortgage uses the loan amount again, but with a different tax. Miami-Dade can change the deed rate. Rounding can change the final answer by one taxable unit.

The exam skill is sorting before calculating.

Use the Document-First Stack before every doc stamp calculation:

  1. Name the document. Deed, promissory note, or new mortgage.
  2. Choose the base. Sale price for deed; loan amount for note and intangible tax.
  3. Check county and property type. Miami-Dade changes deed stamps only.
  4. Apply the rounding rule. Deed and loan-documentary stamps round up to the next $100. Intangible tax does not.
  5. Assign the payer only after the math. Seller usually pays deed stamps in exam-style residential questions; buyer usually pays note stamps and intangible tax unless the stem says otherwise.
Document-First Stack 1. Document: deed | note | new mortgage 2. Base: sale price | loan amount 3. County: Miami-Dade changes deed only 4. Round: deed + loan docs only 5. Deed rates: $0.70 | $0.60 | $1.05 6. Loan taxes: doc $0.35 | intang. 0.002 Document first. Rate second. Calculator last.

Do not start with the rate you remember. Start with the document the question names.

The rate map

Use this table as your scratch-paper reference.

Question asks for Base Rate Rounding
Deed stamps outside Miami-Dade Sale price or consideration $0.70 per $100 Round up to next $100
Miami-Dade deed, single-family residence Sale price or consideration $0.60 per $100 Round up to next $100
Miami-Dade deed, non-single-family property Sale price or consideration $1.05 per $100 Round up to next $100
Promissory note stamps Loan amount $0.35 per $100 Round up to next $100
Recorded mortgage or lien documentary stamps Amount secured $0.35 per $100 Round up to next $100
Intangible tax on a new mortgage New mortgage amount 0.002 No $100 rounding

The word "mortgage" creates the most confusion. In exam shorthand, the buyer's loan documentary stamps are often taught as note stamps. Official Florida law also applies the $0.35 per $100 documentary stamp rate to recorded mortgages, liens, and other evidences of indebtedness. Intangible tax is separate. In many exam-style questions, the same loan amount feeds both the loan documentary stamp calculation and the intangible-tax calculation, but the rate and rounding rule are different.

For real transactions, there is one extra cap nuance. The Florida Department of Revenue says tax on a promissory note or other written obligation is capped at $2,450, while documentary stamp tax on a recorded mortgage, lien, or other evidence of indebtedness has no cap. The same primary debt is not taxed twice just because multiple loan documents exist. Most Florida sales associate exam math questions keep the setup simple and ask for the standard $0.35 per $100 loan-documentary-stamp calculation. If a question stem mentions a cap or specifically separates the note from the recorded mortgage, follow the stem.

Step 1: Deed stamps outside Miami-Dade

A property in Orange County sells for $425,150. What are the documentary stamps on the deed?

First, name the document: deed.

Deed stamps use sale price and the deed rate. Orange County is not Miami-Dade, so use $0.70 per $100.

$425,150 rounds up to $425,200
$425,200 / $100 = 4,252 taxable units
4,252 x $0.70 = $2,976.40

Answer: $2,976.40

The trap is calculating $425,150 x 0.007 = $2,976.05. That skips the "or fraction thereof" rounding rule.

When the buyer assumes a mortgage

Consideration is not always just the cash price. If the buyer assumes an existing mortgage or takes the property subject to it, the outstanding mortgage balance at the time of transfer is part of the consideration subject to deed stamps. The Florida Department of Revenue counts the balance of the mortgage at the time of transfer as consideration whether the buyer formally assumes it or not. So a deed reciting $50,000 cash plus an assumed $300,000 mortgage is taxed on $350,000, not $50,000. Exam stems usually hand you the sale price directly, but watch for the version that splits the price into cash plus an assumed loan and expects you to add them before applying the $0.70 rate.

Step 2: Note stamps use the loan amount

A buyer signs a promissory note for $340,075. What are the documentary stamps on the note?

First, name the document: promissory note.

Note stamps use loan amount and the statewide note rate of $0.35 per $100.

$340,075 rounds up to $340,100
$340,100 / $100 = 3,401 taxable units
3,401 x $0.35 = $1,190.35

Answer: $1,190.35

The tempting wrong answer is $2,380.70, which uses the deed rate of $0.70 on the note. That is exactly double the correct note-stamp answer.

For exam practice, this is usually the calculation you need. In real transactions, also remember the DOR cap distinction: a promissory note or written obligation can be capped at $2,450, but the recorded mortgage or lien documentary stamp tax is not capped. For example, a $900,000 promissory note would calculate to $3,150 (9,000 units x $0.35), but the note tax is capped at $2,450. A recorded mortgage securing the same debt has no cap.

Step 3: Intangible tax uses exact loan amount

Now use the same $340,075 loan amount, but answer a different question: what is the intangible tax on the new mortgage?

First, name the document: new mortgage.

Intangible tax uses 0.002 on the exact new mortgage amount. Do not round to the next $100.

$340,075 x 0.002 = $680.15

Answer: $680.15

For ordinary exam problems, use the new mortgage amount. Real transactions can require a Florida-collateral or apportionment analysis, because DOR applies the tax only to the obligation secured by Florida real property and not on more than the collateral value.

If a student uses the note-stamp formula instead, they get $1,190.35. That is a correct calculation attached to the wrong tax.

Step 4: Miami-Dade changes deed stamps only

Miami-Dade is the county exception for deed stamps. It does not change note stamps or intangible tax.

For a Miami-Dade deed:

Miami-Dade property type Deed rate
Single-family residence $0.60 per $100
Non-single-family property, including commercial, multi-family, and vacant land $1.05 per $100

The $1.05 rate is the $0.60 Miami-Dade base plus the $0.45 surtax. The surtax exception applies to documents that transfer only a single-family residence.

Same Price, Three Deed Outcomes

Use a $425,000 sale price.

Scenario Setup Deed stamps
Tampa home 4,250 x $0.70 $2,975.00
Miami-Dade single-family residence 4,250 x $0.60 $2,550.00
Miami-Dade vacant land 4,250 x $1.05 $4,462.50

Same sale price. Three different deed-stamp answers. The difference is county and property type, not the arithmetic.

Step 5: Who pays is a separate decision

Do not mix the payment question with the calculation question.

In standard Florida exam-style residential closing math:

  • Seller usually pays deed stamps.
  • Buyer usually pays note stamps.
  • Buyer usually pays intangible tax on a new mortgage.

Follow the stem if it shifts a cost. The contract controls in the real world, and exam stems can assign a cost to either party.

This matters in seller net proceeds and buyer funds needed problems. The amount may be calculated correctly and still placed on the wrong side of the closing statement.

DOCUMENT FIRST, THEN DRILL

Practice the exact rate swaps that cost doc-stamp points.

Pass Florida is an educational exam-prep tool for Florida sales associate candidates: 1,002 Florida-specific practice questions, a 19-topic diagnostic mapped to the DBPR outline, six modes, Math Coach across the 14 Florida math calculation types, Trap Library, Confidence Calibration, offline app access on phone or tablet, optional sync, lifetime updates, and one $39.99 purchase. No subscription. No copied exam questions.

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Read the wrong answers

Wrong answers in documentary stamp questions usually tell you which decision you skipped.

Wrong answer pattern What probably happened Repair
Exactly double the correct note stamps Used deed rate on the note Name the document before choosing rate
Exactly half the correct deed stamps Used note rate on the deed Deed uses sale price, not loan amount
Miami-Dade answer is too low Used $0.60 but forgot the surtax Ask whether the property is single-family
Miami-Dade answer is statewide rate Used $0.70 in the county exception Check county before multiplying
Answer is a few cents low Skipped round-up rule Round deed and note bases up to next $100
Intangible tax is too high Used note-stamp formula Intangible is exact loan amount x 0.002
Seller net is too low Charged buyer loan taxes to seller Separate calculation from payer
Buyer cash is too low Forgot note stamps or intangible tax Add buyer-side loan taxes after down payment

The wrong answer is often not random. It is a correct calculation from the wrong document, wrong base, wrong county, or wrong rounding rule.

Fast practice loop

Answer these like exam questions. Then open the explanation.

Question 1: Standard Deed Stamps

A property in Broward County sells for $360,000. What are the documentary stamps on the deed?

A. $2,520
B. $1,260
C. $720
D. $3,780

Show answer

Correct answer: A. Broward is not Miami-Dade, so use $0.70 per $100 on the sale price. $360,000 / 100 = 3,600; 3,600 x $0.70 = $2,520.

Option B uses the note rate. Option C uses intangible-tax logic. Option D uses the Miami-Dade non-single-family rate.

Question 2: Note Stamps

A buyer signs a promissory note for $288,000. What are the documentary stamps on the note?

A. $2,016
B. $1,008
C. $576
D. $3,024

Show answer

Correct answer: B. Note stamps use $0.35 per $100 on the loan amount. $288,000 / 100 = 2,880; 2,880 x $0.35 = $1,008.

Option A uses the deed rate on the note. Option C is intangible tax. Option D uses Miami-Dade non-single-family deed rate on a loan amount.

Question 3: Miami-Dade Non-Single-Family

A vacant lot in Miami-Dade County sells for $500,000. What are the documentary stamps on the deed?

A. $3,500
B. $3,000
C. $5,250
D. $1,750

Show answer

Correct answer: C. Vacant land is not the single-family residence exception. Use $1.05 per $100: $500,000 / 100 = 5,000; 5,000 x $1.05 = $5,250.

Option A uses the statewide rate. Option B uses the Miami-Dade single-family base only. Option D uses the note rate.

Question 4: Rounding

A deed outside Miami-Dade transfers property for $289,750. What are the documentary stamps on the deed?

A. $2,027.90
B. $2,028.25
C. $2,028.60
D. $1,014.30

Show answer

Correct answer: C. Round $289,750 up to $289,800. $289,800 / 100 = 2,898; 2,898 x $0.70 = $2,028.60.

Option A rounds down. Option B uses the unrounded amount as if pennies mattered in the taxable unit. Option D uses the note rate.

Question 5: Intangible Tax

A buyer obtains a new mortgage for $312,450. What is the intangible tax?

A. $1,093.75
B. $624.90
C. $625.00
D. $2,187.50

Show answer

Correct answer: B. Intangible tax uses the exact new mortgage amount: $312,450 x 0.002 = $624.90.

Option A is note stamps rounded up to the next $100. Option C rounds the loan amount before applying intangible tax. Option D uses deed-rate logic on the loan amount.

If you missed Questions 1 or 2, the problem is deed versus note. If you missed Question 3, drill Miami-Dade property type. If you missed Questions 4 or 5, the problem is rounding.

Exam-style question

A buyer purchases a commercial property in Miami-Dade County for $640,000 and obtains a new mortgage for $512,075. What are the documentary stamps on the deed?

A. $4,480.00
B. $3,840.00
C. $6,720.00
D. $1,792.35

Show answer

Correct answer: C. The question asks for deed stamps, so use the sale price. The property is commercial in Miami-Dade, so use the non-single-family deed rate of $1.05 per $100. $640,000 / 100 = 6,400; 6,400 x $1.05 = $6,720.

Option A uses the statewide $0.70 deed rate and ignores Miami-Dade. Option B uses the Miami-Dade single-family rate. Option D uses note stamps on the loan amount, rounded up to $512,100 / 100 x $0.35 = $1,792.35.

Frequently Asked Questions

What is the Florida documentary stamp tax rate on deeds?

The standard deed stamp rate is $0.70 per $100, or fractional part of $100, of consideration in every Florida county except Miami-Dade. Miami-Dade uses $0.60 per $100 for deeds that transfer only a single-family residence and $1.05 per $100 for most other deeds.

What is the documentary stamp tax rate on notes in Florida?

Promissory note stamps are $0.35 per $100, or fractional part of $100, of the loan amount. This rate is statewide. Miami-Dade does not change the note-stamp rate.

For real transactions, DOR distinguishes a promissory note or other written obligation from a recorded mortgage or lien. A note or written obligation can be capped at $2,450, while documentary stamp tax on a recorded mortgage or lien has no cap. For Florida exam math, follow the wording of the question stem.

Do you round up for Florida documentary stamps?

Yes. Deed stamps and loan-documentary stamps use the "or fraction thereof" rule, so round the sale price or loan amount up to the next $100 before multiplying. Do not apply that $100 rounding rule to intangible tax.

What is Florida intangible tax on a mortgage?

Florida nonrecurring intangible tax on a new mortgage is generally 0.002 times the new mortgage amount. It uses the exact loan amount, not $100 increments. That is why note stamps and intangible tax can use the same loan amount but produce different answers.

Who pays documentary stamps in Florida exam questions?

In the usual exam-style residential convention, the seller pays deed stamps and the buyer pays note stamps and intangible tax. The stem controls if it assigns the cost differently. Separate the math from the payer.

Is Miami-Dade always more expensive for deed stamps?

No. A Miami-Dade deed that transfers only a single-family residence uses $0.60 per $100, which is lower than the standard $0.70. Miami-Dade non-single-family transfers use $1.05 per $100, which is higher because the $0.45 surtax applies.

Does Pass Florida replace the 63-hour pre-license course?

No. Pass Florida is exam preparation content, not a required pre-license course and not a replacement for DBPR application steps, Pearson VUE scheduling, or licensed professional advice. The app gives Florida-specific question practice, diagnostics, Math Coach, and trap review after or near the end of the course.

How should I drill doc stamps for the exam?

Drill by document type, not by rate. Do one set on deeds, one on notes, one on intangible tax, one on Miami-Dade, and one mixed set where you must identify the document before calculating. That is the pattern the exam uses to create wrong answers.

Ready to stop swapping deed, note, and intangible-tax formulas?

Documentary stamps are one of the highest-yield math families on the Florida exam, and they punish vague memorization. The Document-First Stack is what most candidates skip.

Pass Florida is an educational exam-prep tool for Florida sales associate candidates: 1,002 Florida-specific practice questions, a 19-topic diagnostic mapped to the DBPR outline, six modes, Math Coach across the 14 Florida math calculation types, Trap Library, Confidence Calibration, offline access, optional sync, lifetime updates, and one $39.99 purchase. No subscription. No copied exam questions.

Open the doc stamp calculator | Practice in Math Drill | Print the doc stamp cheat sheet | Download Pass Florida

Methodology

This guide was written by Pass Florida for Florida sales associate exam candidates. It focuses on how documentary stamp tax and related mortgage taxes appear in exam-style math questions: document identification, correct base, Miami-Dade deed exceptions, rounding, and wrong-answer diagnosis.

Official sources were re-verified on June 26, 2026. Statutory anchors were checked against Florida Department of Revenue documentary stamp tax guidance, Florida Department of Revenue nonrecurring intangible tax guidance, F.S. 201.02 for deed stamps, F.S. 201.031 for the Miami-Dade surtax, F.S. 201.08 for notes and recorded mortgages, F.S. 199.133 for the 2-mill nonrecurring intangible tax, and Florida Administrative Code Chapter 12B-4. Requirements, rates, forms, exemptions, caps, and transaction customs can change, so verify current real-world tax questions with the Florida Department of Revenue, current Florida statutes, or a qualified Florida professional.

Examples are original teaching scenarios. They are not copied from the Florida Department of Business and Professional Regulation (DBPR), Pearson VUE, DOR examples, county forms, or state exam materials.

Product note. Pass Florida is our Florida-specific exam prep app. This page references our own calculator and product, so the relationship is direct and disclosed. We do not claim to use copied exam questions, guarantee passage, or replace official DBPR, Florida Real Estate Commission (FREC), Florida Department of Revenue (DOR), county clerk, title, closing, lending, brokerage, legal, tax, appraisal, or professional guidance.

This post is exam preparation content for the Florida Real Estate Sales Associate exam. It is not legal, tax, financial, title, closing, lending, brokerage, appraisal, or professional advice. For a real transaction, verify current rules with the Florida Department of Revenue, current Florida statutes, or a qualified Florida professional.

Sources