# Florida — Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief

For Florida, tax name is documentary stamp tax; state rate is 70 cents on each $100 or portion thereof of the total consideration; who pays is All parties to the document are liable for the tax regardless of which party agrees to pay the tax. If a party is exempt, the tax must be paid by a non-exempt party; citation is Section 201.02(1)(a), F.S, verified against its source on 2026-08-31.

- **State:** Florida _(our reading, not quoted from the source)_
- **Tax name:** documentary stamp tax _(verified: appears in its own passage below)_
- **State rate:** 70 cents on each $100 or portion thereof of the total consideration _(verified: appears in the quote below)_
- **Who pays:** All parties to the document are liable for the tax regardless of which party agrees to pay the tax. If a party is exempt, the tax must be paid by a non-exempt party _(verified: appears in its own passage below)_
- **Local add-on:** The tax rate for Miami-Dade County is 60 cents on each $100, or portion thereof, of the total consideration. Miami-Dade County also has a surtax of 45 cents on each $100, or portion thereof, of the total consideration. The surtax is not due on a document that transfers only a single-family dwelling _(verified: appears in its own passage below)_
- **Citation:** Section 201.02(1)(a), F.S. _(verified: appears in the quote below)_

## What the source says

> Tax Rate In all Florida counties except Miami-Dade, the tax rate imposed on documents subject to tax is 70 cents on each $100 or portion thereof of the total consideration. Reference: Section 201.02(1)(a), F.S. The tax rate for Miami-Dade

## Where each value comes from

This source states these in separate places, so each value is shown with the passage that states it.

### Tax name

> Deeds and other documents that transfer an interest in Florida real property are subject to documentary stamp tax. Regardless of where the deed or other document is signed and delivered, documentary stamp tax is due.

### Who pays

> The amount of tax due is computed based on the consideration for the transfer. All parties to the document are liable for the tax regardless of which party agrees to pay the tax. If a party is exempt, the tax must be paid by a non-exempt party.

### Local add-on

> The tax rate for Miami-Dade County is 60 cents on each $100, or portion thereof, of the total consideration. Miami-Dade County also has a surtax of 45 cents on each $100, or portion thereof, of the total consideration. The surtax is not due on a document that transfers only a single-family dwelling. Reference: Section 201.031, F.S.

## Source

- https://floridarevenue.com/taxes/taxesfees/pages/doc_stamp.aspx

Last verified: 2026-08-31. Review by: 2027-08-31.
Part of [Real estate transfer tax by state: rate, who pays, brackets and first-time buyer relief](https://referencesource.org/state-real-estate-transfer-tax/).