Florida documentary stamp tax calculator, with the exam traps built in.
Calculate deed stamps, mortgage stamps, unsecured note stamps, Miami-Dade surtax, and nonrecurring intangible tax. Then see the formula, rounding step, and exam trap that decide the answer.
For most Florida deed transfers, documentary stamp tax is $0.70 per $100 or portion of $100 of consideration. Miami-Dade single-family dwelling transfers use $0.60 per $100. Miami-Dade transfers that are not single-family dwellings can use $1.05 per $100. Mortgage and note documentary stamps use $0.35 per $100, and nonrecurring intangible tax is loan amount x 0.002.
Applies in all counties except Miami-Dade.
The $0.45 surtax is not due on single-family dwelling transfers.
$0.60 base rate plus $0.45 surtax.
Unsecured notes are capped at $2,450. Recorded mortgages are not capped.
Also described as 2 mills on the obligation secured by Florida real property.
Choose the document, then plug in the numbers.
Start with the document. The document determines the rate.
Only deed stamps use the Miami-Dade exception. Notes and intangible tax use statewide rates.
Use the deed rate on the sale price or consideration. Do not use the mortgage amount for the deed stamp.
Recorded mortgage doc stamps use $0.35 per $100 or portion of $100 on the amount secured. Calculate intangible tax separately.
Intangible tax is loan amount x 0.002. Do not round it into $100 taxable units.
Do not multiply the rate by the raw dollar amount. First divide by 100 and round up to the next whole taxable unit. A $375,001 deed in a standard county uses 3,751 units, not 3,750.01.
Which documentary stamp rate should you use?
This is the decision tree candidates need on exam day. The question usually gives you enough facts, but the facts are mixed with extra numbers. Start with the document, then choose the rate.
Is the problem taxing a deed or transfer of property?
Use a deed rate: $0.70 per $100 in most counties, $0.60 in Miami-Dade for single-family dwellings, or $1.05 in Miami-Dade for other property types.
Is the problem taxing a recorded mortgage or lien?
Use $0.35 per $100 or portion of $100 on the amount secured. Then calculate intangible tax separately if the question includes it.
Is the problem taxing an unsecured note?
Use $0.35 per $100 or portion of $100, but apply the $2,450 cap when the calculated note tax exceeds that amount.
Does the question say Miami-Dade?
Pause before calculating. Miami-Dade is the county exception. The single-family dwelling detail decides whether the $0.45 surtax applies.
What this calculator is built to answer
Most Florida real estate exam math mistakes happen before the arithmetic starts. A candidate sees a sale price, a mortgage, a county name, and a closing-cost phrase, then uses the wrong rate. This calculator is built around that exact failure mode. It separates deed stamps, mortgage stamps, note stamps, and intangible tax so you can see which calculation belongs to which document.
Why this matters on the Florida exam
Documentary stamp questions are Florida-specific. A generic real estate math calculator will not usually teach the Miami-Dade exception, the $100-or-portion rounding rule, the note cap, or the difference between documentary stamps and intangible tax. Those are the details the Florida sales associate exam uses to separate a confident answer from a close guess.
| Document or transfer | Rate | Exam note |
|---|---|---|
| Deed, most Florida counties | $0.70 per $100 or portion | Round the consideration up to the next $100 unit. |
| Miami-Dade single-family deed | $0.60 per $100 or portion | The $0.45 surtax is not due for single-family dwellings. |
| Miami-Dade non-single-family deed | $1.05 per $100 or portion | $0.60 base rate plus $0.45 surtax. |
| Recorded mortgage or lien | $0.35 per $100 or portion | No $2,450 cap for recorded mortgages. |
| Unsecured note | $0.35 per $100 or portion | Tax is capped at $2,450. |
| Nonrecurring intangible tax | 0.002 x secured obligation | Calculate separately from documentary stamps. |
Four exam patterns students should know cold.
These examples cover the most common Florida documentary stamp setups: standard deed, Miami-Dade exception, recorded mortgage, and intangible tax.
$375,000 sale in Tampa
Use the deed rate, not the mortgage rate.
$500,000 condo transfer in Miami-Dade
The $0.45 surtax applies because this is not a single-family dwelling.
$340,000 mortgage
Recorded mortgages do not use the $2,450 unsecured-note cap.
$340,000 obligation secured by Florida real property
Do not round intangible tax into $100 units.
The arithmetic is simple. The setup is where points disappear.
These are the wrong turns that make a documentary stamp problem feel harder than it is. Check them before you trust your answer.
Using appraisal value instead of consideration
Doc stamps on a deed use the consideration in the transfer. If the question gives purchase price, appraisal value, repairs, and loan amount, the deed calculation usually starts with the sale price.
Using $0.35 for the deed
The $0.35 rate belongs to mortgages, notes, and other written obligations. A standard Florida deed uses $0.70 per $100 or portion of $100.
Forgetting the single-family exception
Miami-Dade is not one rate for every property. Single-family dwelling transfers use $0.60 per $100. Other transfers can use $1.05 per $100.
Rounding the tax instead of the units
For documentary stamps, divide by 100 first, then round up to the next whole taxable unit. Do that before multiplying by the rate.
Treating intangible tax like another doc stamp
Nonrecurring intangible tax is separate. It is calculated on the secured obligation at 0.002, and it does not use the $100-unit doc stamp rounding step.
The exam is testing setup, not hard arithmetic.
Documentary stamp questions usually hide one of four decisions: what document is being taxed, which county rate applies, whether the amount must be rounded up, and whether intangible tax belongs in the problem.
Identify the document: deed, mortgage, note, or full financed purchase.
Pick the correct rate: standard county, Miami-Dade single-family, Miami-Dade other, or loan document.
Round documentary stamp calculations up to the next $100 unit.
Calculate intangible tax separately when a mortgage secures Florida real property.
What to study next if doc stamps are on your weak list.
Documentary stamp tax rarely lives alone in a candidate's head. It sits next to closing statements, proration, property tax, and the formula questions that punish rushed setup.
What is the Florida documentary stamp tax rate on a deed?+
In most Florida counties, deed documentary stamp tax is $0.70 per $100 or portion of $100 of consideration. Miami-Dade uses $0.60 per $100 for single-family dwelling transfers. Miami-Dade transfers that are not single-family dwellings can also include a $0.45 surtax, for a total of $1.05 per $100.
Does the Florida real estate exam round documentary stamps up?+
Yes. Documentary stamp tax is calculated on each $100 or portion of $100. On the exam, divide the amount by 100 and round up to the next whole taxable unit before multiplying by the rate.
What is the documentary stamp tax rate on a Florida mortgage?+
Recorded mortgages, liens, and other evidences of indebtedness are taxed at $0.35 per $100 or portion of $100 of the amount secured. Unlike unsecured notes, recorded mortgages do not use the $2,450 cap.
What is Florida nonrecurring intangible tax?+
Florida nonrecurring intangible tax applies to obligations secured by a mortgage or lien on Florida real property. The rate is 2 mills, calculated as the loan amount multiplied by 0.002.
Who usually pays documentary stamp tax in Florida?+
For exam purposes, know the tax calculation first. In practice, deed documentary stamps are commonly treated as a seller closing cost, while mortgage documentary stamps and intangible tax are commonly charged to the borrower. The Department of Revenue notes that parties to the document can be liable regardless of who agrees to pay.
Is this calculator for the Florida exam or a real closing?+
It is built for Florida real estate exam preparation. It uses the core rates and rounding rules candidates need to know. Real closings can involve exemptions, local practices, title-company workflows, and transaction-specific facts, so use a title company, tax professional, or attorney for live transaction advice.
How often are documentary stamp questions tested?+
The public exam outline does not publish a guaranteed count for documentary stamp questions. For study planning, treat doc stamps as a high-value Florida math pattern because they connect to closing costs, taxes, deeds, notes, mortgages, and intangible tax.
A buyer purchases a Tampa home for $425,450 with a $340,000 mortgage. What is the total of deed stamps, mortgage stamps, and intangible tax?
Deed units: 4,255 x $0.70 = $2,978.50. Mortgage units: 3,400 x $0.35 = $1,190. Intangible tax: $340,000 x 0.002 = $680. Total: $4,848.50.