Florida Documentary Stamp Tax Explained: What Sellers Pay in Broward County

If you're selling a home in Florida, the documentary stamp tax — commonly called "doc stamps" — is one of the largest line items at closing. It's a state excise tax on the transfer of real property, and in Broward County, the seller typically pays it. This guide explains the rate, who pays, the exemptions, and how to calculate it with a real example.

The Rate

Florida's documentary stamp tax on deeds is set by Florida Statutes Section 201.02. In all Florida counties except Miami-Dade, the rate is $0.70 per $100 (or fractional part thereof) of the total consideration.

Miami-Dade County is the exception — it charges $0.60 per $100 on the deed plus a surtax of $0.45 per $100 (the surtax doesn't apply to single-family dwellings). Everywhere else in Florida, including Broward County, the rate is a flat $0.70 per $100.

What Counts as "Consideration"

The tax is based on the total consideration for the transfer, not just the cash price. Under Section 201.02, consideration includes:

• The money paid or agreed to be paid
• The discharge of any obligation
• The amount of any mortgage, purchase money mortgage lien, or other encumbrance — whether or not the underlying debt is assumed

This means if you're selling a house for $500,000 and the buyer is taking over a $200,000 mortgage, the doc stamp tax is calculated on the full $500,000, not just the $300,000 in cash. If the consideration isn't shown on the face of the deed, the tax is calculated on the fair market value of the property.

The Rounding Rule

Florida law requires you to round up to the next $100 before calculating. The statute uses the phrase "for each $100 or fractional part thereof." So a property that sells for $450,050 is taxed as if the price were $450,100.

The math: divide the rounded consideration by 100, then multiply by $0.70.

Who Pays

Florida law lets the parties decide in the contract who pays doc stamps. In practice, the standard arrangement in Broward County is:

• The seller pays doc stamps on the deed ($0.70 per $100 of sale price)
• The buyer pays doc stamps on the mortgage ($0.35 per $100 of loan amount, under Section 201.08) and the nonrecurring intangible tax on the mortgage (0.2% of the loan amount)

If the buyer is paying cash — no mortgage — there are no mortgage doc stamps or intangible tax. The seller still pays the deed doc stamps.

Recording Fees

In addition to the tax, Broward County charges recording fees when the deed is recorded:

• First page: $10.00
• Each additional page: $8.50

These are small relative to the tax but still part of the closing costs.

A Worked Example: $546,000 Sale in Broward County

Let's walk through the calculation for a home selling for $546,000 in Broward County — roughly the Fort Lauderdale median.

Step 1: Round up to the next $100.

$546,000 is already a round hundred, so no rounding needed.

Step 2: Divide by 100.

$546,000 ÷ 100 = 5,460

Step 3: Multiply by $0.70.

5,460 × $0.70 = $3,822

The seller pays $3,822 in documentary stamp tax on the deed.

Step 4: Add recording fees.

A typical deed is 2-3 pages. At $10 for the first page and $8.50 for each additional page, recording fees run about $18.50-$27.00. Let's call it $26.50 for a 3-page deed.

Total seller cost for doc stamps + recording: $3,848.50

For comparison, here's how the tax scales at different price points:

Sale Price	Doc Stamp Tax	Recording (3 pages)	Total
$300,000	$2,100	$26.50	$2,126.50
$450,000	$3,150	$26.50	$3,176.50
$546,000	$3,822	$26.50	$3,848.50
$750,000	$5,250	$26.50	$5,276.50
$1,000,000	$7,000	$26.50	$7,026.50

Exemptions

Not every transfer is subject to doc stamps. Common exemptions include:

• Transfers to a revocable trust where the grantor is the trustee (no change in beneficial ownership)
• Transfers between spouses (no consideration)
• Transfers by gift (no consideration, but the deed must reflect nominal consideration like "$10 and other good and valuable consideration" — in which case the tax is $0.70)
• Foreclosure deeds (transfers to a lender after foreclosure)
• Quitclaim deeds where the consideration is nominal ($10 or less) — tax is $0.70
• Transfers under a will or by intestate succession (probate transfers)

If you're transferring property to a family member for $1 or as a gift, the doc stamp tax is minimal — $0.70 for nominal consideration — but you should confirm the exemption applies with a title company or attorney. Some transfers that look like gifts may still trigger the tax if there's an underlying mortgage being discharged.

How Cash Buyers Handle Doc Stamps

When you sell to a cash buyer like InTym Properties, the doc stamp tax works exactly the same way — the seller pays $0.70 per $100 of the sale price. The difference is that in a cash sale, there are no buyer-side mortgage doc stamps or intangible tax, which simplifies the closing statement.

The doc stamp amount is shown on the closing disclosure (or HUD-1) as a line item, deducted from the seller's proceeds. The title company collects it and sends it to the state when the deed is recorded. You don't write a separate check — it comes out of your sale proceeds.

The Bottom Line

Documentary stamp tax is a significant cost — nearly $4,000 on a median-priced Fort Lauderdale home — and it's almost always the seller's responsibility in Broward County. When you're comparing a traditional listing to a cash sale, the doc stamp cost is the same either way. What changes is the timeline, the commission (6% with an agent, $0 with a direct buyer), and the repair costs.

If you're selling in Broward County, factor the doc stamp tax into your net proceeds calculation from the start. It's not a surprise fee — it's a known cost you can calculate before you list.

For a written cash offer on your Broward County home — with all closing costs, including doc stamps, itemized in writing — call or text (650) 540-1854.