Use consideration. Divide by 100, round up, then multiply by $0.70.
Printable cheat sheet
Florida documentary stamp tax cheat sheet
Built for Florida sales associate exam prep and reviewed June 20, 2026. Use this as a quick rate reference, then practice the setup without labels.
Florida exam scope
DBPR's current sales associate Candidate Information Booklet, effective January 2025, lists Real Estate Related Computations and Closing of Transactions at 6 percent, Taxes Affecting Real Estate at 3 percent, and Titles, Deeds, and Ownership Restrictions at 7 percent. Use this sheet for exam practice only. It is not tax, legal, title, closing, lending, appraisal, or professional advice.
Use only when the question clearly identifies the document as transferring only a single-family dwelling.
$0.60 base rate plus $0.45 surtax for multifamily, commercial, vacant land, or other non-single-family transfers.
No $2,450 cap. Calculate intangible tax separately when required.
The cap applies to standalone notes and written obligations, not to recorded mortgages.
For exam stems, use the taxable secured obligation. Real transactions can be limited by Florida collateral value or mixed collateral.
The exam setup rule
- Identify the document first: deed, mortgage, lien, note, or intangible tax.
- Pick the correct rate before touching the numbers.
- For documentary stamps, divide by 100 and round up to a whole unit.
- For deed stamps, include any mortgage, lien, or other encumbrance when the stem gives it, whether assumed or not.
- For intangible tax, multiply the secured obligation by 0.002.
Four worked examples
$425,450 rounds up to 4,255 units. 4,255 x $0.70 = $2,978.50.
Vacant land is not a transfer of only a single-family dwelling. 5,000 units x $1.05 = $5,250.00.
Mortgage stamps: 3,400 x $0.35 = $1,190. Intangible: $340,000 x 0.002 = $680.
Raw note tax is 10,000 x $0.35 = $3,500, so the result is capped at $2,450.
Traps to check
- Do not use the Miami-Dade single-family dwelling rate unless the question clearly says the document transfers only a single-family dwelling.
- Do not forget to round documentary stamp calculations up to each $100 or portion of $100 before multiplying.
- Do not apply the $2,450 standalone note cap to recorded mortgages or liens.
- Do not use the deed rate on a mortgage. Recorded mortgages use $0.35 per $100 or portion of $100.
- Do not round nonrecurring intangible tax into $100 units. Multiply the secured obligation by 0.002.
Sanity check
- Higher consideration or loan amount should usually mean higher tax before any standalone note cap.
- A price just over a $100 boundary rounds to the next taxable unit.
- If intangible tax changes because of $100-unit rounding, you used the documentary stamp rule on the wrong tax.
Practice the patternPass Florida drills doc stamps, intangible tax, and mixed closing math.
Get Pass FloridaUse the calculator, Math Coach, Trap Library, and 1,002 Florida-specific questions at passfloridarealestate.com.