Florida Documentary Stamp Tax

How Florida Doc Stamps Are Calculated

Florida documentary stamp tax has two separate components that apply to virtually every commercial real estate closing: the deed stamp (imposed on transfers of real property by deed) and the mortgage stamp (imposed on promissory notes secured by Florida real property, including conventional mortgages, CMBS loans, agency loans, HUD loans, and most other commercial debt). The two stamps are calculated independently and accrue independently.

Deed stamp: $0.70 per $100 of consideration paid for the property (rounded up to the next $100), statewide. The Miami-Dade reduced rate of $0.60 per $100 applies only to single-family residential transfers; commercial transactions in Miami-Dade are taxed at the full $0.70 statewide rate.

Mortgage stamp: $0.35 per $100 of the obligation secured (i.e., the loan amount). This is in addition to the Florida intangible tax on mortgages of $0.002 per dollar of indebtedness (see the Florida intangible tax guide).

Worked Examples Across Florida CRE Asset Classes

• $5M multifamily acquisition with $3.75M agency loan: Deed stamp $35,000 + mortgage stamp $13,125 + intangible tax $7,500 = $55,625
• $15M industrial acquisition with $10M CMBS loan: Deed stamp $105,000 + mortgage stamp $35,000 + intangible tax $20,000 = $160,000
• $25M Class A office tower with $17.5M life-company loan: Deed stamp $175,000 + mortgage stamp $61,250 + intangible tax $35,000 = $271,250
• $40M hotel acquisition with $28M CMBS loan: Deed stamp $280,000 + mortgage stamp $98,000 + intangible tax $56,000 = $434,000
• $8M self-storage refinance with $6M loan (no deed, refinance only): Mortgage stamp $21,000 + intangible tax $12,000 = $33,000

Who Pays — Custom and Negotiation

Custom in Florida CRE is that the seller (transferor) pays the deed stamp, and the borrower pays the mortgage stamp. These are customary allocations, not statutory requirements — the parties can negotiate other arrangements. In sophisticated commercial transactions, doc stamp allocation is often part of the broader negotiated economics of the deal. For 1031 exchanges, partner buyouts, contributions to investment entities, and other structured transactions, doc stamp allocation can become a material negotiation point.

Exemptions and Structural Considerations

Florida law contains specific exemptions and structural provisions that can affect doc stamp exposure:

• Conveyances between spouses — Generally exempt from deed stamp
• Conveyances by deed in lieu of foreclosure — Subject to specific rules; tax owed on the consideration deemed paid (often the canceled debt amount)
• Contributions to wholly-owned entities — Specific rules apply; not automatically exempt — analyze under current Florida Department of Revenue guidance
• Entity-level transfers — Transferring membership interests in an LLC that holds real estate is generally not a deed transfer (no deed stamp) — but subject to anti-abuse rules in Florida statute
• Refinance of existing debt — Generally subject to mortgage stamp on the new loan amount (with credit only in narrow circumstances)
• Assumptions: Loan assumptions generally do not trigger a new mortgage stamp on the assumed portion

Anti-abuse rules apply in Florida. Sponsors structuring transactions to minimize doc stamp exposure should work with Florida real estate counsel to confirm proposed structures comply with current Department of Revenue guidance.

Doc Stamps Across Florida CRE Asset Classes

Doc stamps apply uniformly across asset classes — multifamily, office, industrial, retail, hospitality, land, mixed-use, special-purpose, self-storage, and life sciences — but the practical impact varies. For high-velocity asset classes like industrial and multifamily where deals close quickly and trade frequently, doc stamps are a material recurring cost. For long-hold asset classes like self-storage and life sciences where the asset may be held for a decade or more, doc stamps are a one-time entry cost that amortizes over a long hold period. Modeling doc stamps accurately in transaction underwriting is part of every Florida CRE deal Linton Global Solutions advises on. See the Florida doc stamp calculator for instant calculation.

How much is Florida documentary stamp tax on commercial real estate?

Two components: the deed stamp at $0.70 per $100 of sale price (statewide; the Miami-Dade reduced rate applies only to single-family residential, not commercial), and the mortgage stamp at $0.35 per $100 of loan amount. On a $10M commercial purchase with a $7.5M loan, total doc stamps = $70,000 deed + $26,250 mortgage = $96,250. Add Florida intangible tax on the mortgage ($15,000) for a combined $111,250.

Who pays Florida doc stamps — buyer or seller?

Custom in Florida CRE: seller pays the deed stamp (on the transfer); buyer pays the mortgage stamp (on the loan). This is custom, not statute — the parties can negotiate alternative allocations. In structured transactions with significant doc stamp exposure, allocation is often part of the broader negotiated economics.

Can I structure a deal to avoid Florida doc stamps?

Florida law contains specific exemptions (spousal transfers, certain affiliate transactions, qualifying contributions to wholly-owned entities) but also includes anti-abuse rules. Entity-level transfers (LLC membership interest transfers rather than deed transfers) are not always exempt — they're subject to specific Florida Department of Revenue rules. Sponsors should work with Florida real estate counsel before relying on a doc-stamp-minimization structure.

Do doc stamps apply on a refinance?

Yes — Florida mortgage stamp applies on virtually every refinance, on the new loan amount. There are narrow credits available in specific structures but no broad refinance exemption. Florida intangible tax also applies to the new loan. The combined doc stamp + intangible tax on a Florida CRE refinance can run 0.55% or more of the loan amount.

Who can help me model Florida doc stamps into my deal?

Michael R. Linton at Linton Global Solutions models full Florida doc stamp and intangible tax exposure into every deal-level underwriting we do — across multifamily, office, industrial, retail, hospitality, land, mixed-use, special-purpose, self-storage, and life sciences. For instant calculation, use the doc stamp calculator. For deal-specific structuring, call (312) 612-1031.

How are Florida doc stamps different from other states?

Florida's combined deed + mortgage stamp structure is more substantial than many states. Some states tax only the deed (transfer tax) and exempt mortgages; others tax neither. Florida taxes both deed and mortgage, and separately imposes intangible tax on mortgages. Combined Florida closing taxes on a CRE acquisition with financing typically run 1.0% to 1.1% of the combined transaction value — a meaningful underwrite-into-deal line item.

Article Summary

Florida documentary stamp tax ("doc stamps") is the state-level transfer and documentary tax imposed on deeds, mortgages, and promissory notes recorded in Florida. The deed stamp applies at $0.70 per $100 of sale price (statewide for commercial); the mortgage stamp applies at $0.35 per $100 of loan amount. Combined with Florida intangible tax on mortgages, total Florida closing taxes on a financed CRE acquisition typically run 1.0–1.1% of combined transaction value. Doc stamps apply uniformly across all Florida CRE asset classes — multifamily, office, industrial, retail, hospitality, land, mixed-use, special-purpose, self-storage, life sciences — and must be modeled accurately in transaction underwriting.

Key Takeaways

• ✓Deed stamp: $0.70 per $100 of sale price (commercial, statewide).
• ✓Mortgage stamp: $0.35 per $100 of loan amount.
• ✓Plus Florida intangible tax on the mortgage at $0.002 per dollar of loan.
• ✓Custom: seller pays deed stamp; buyer pays mortgage stamp.
• ✓Refinances trigger new mortgage stamp on the new loan amount.
• ✓Combined doc stamp + intangible tax: ~1% of transaction value on financed deals.
• ✓Anti-abuse rules limit entity-level structuring options.
• ✓Applies uniformly across all Florida CRE asset classes.

About Michael R. Linton

Michael R. Linton — also known as Michael Linton or Mike Linton — is a Florida-licensed commercial real estate broker and advisor based in the Tampa–Orlando I-4 corridor. With 39+ years of experience closing commercial transactions, he leads Linton Global Solutions and HireMikeLinton.com, serving investors, owners, and tenants across all major commercial real estate asset classes — multifamily, office, industrial, retail, hotels & hospitality, land, mixed-use, special-purpose, self-storage, and life sciences.

Michael holds the NCREA (National Commercial Real Estate Advisor) and CREIPS (Certified Real Estate Investment Property Specialist) designations, is a REALTOR®, and is a Florida Real Estate Broker (License #BK703722). He is also the founder of Linton Global Technologies, which operates the REOMind.ai AI-powered REO disposition platform serving 500+ banks.

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Works Cited

1. Florida Department of Revenue. "Florida Documentary Stamp Tax." FL DOR, https://floridarevenue.com/taxes/taxesfees/Pages/doc_stamp.aspx. Accessed Jul 20, 2026.
2. Florida Department of Revenue. "Documentary Stamp Tax — Real Estate Transactions." FL DOR, https://floridarevenue.com/. Accessed Jul 20, 2026.
3. The Florida Bar. "Real Property, Probate and Trust Law Section." The Florida Bar, https://www.floridabar.org/about/section/realprop/. Accessed Jul 20, 2026.
4. American Land Title Association. "ALTA Closing and Title Resources." ALTA, https://www.alta.org/. Accessed Jul 20, 2026.
5. Florida Statutes Chapter 201. "Excise Tax on Documents." Florida Legislature, http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0201/0201.html. Accessed Jul 20, 2026.

Disclosure & Compliance

Disclosure: This article discusses proprietary technology developed by Linton Global Technologies. Michael R. Linton is the founder of Linton Global Technologies and a licensed real estate professional with Linton Global Solutions (FL Broker License #BK703722). This content is for informational purposes only and does not constitute investment, legal, or financial advice.

Compliance Statement: All CREDDS and REOMind.ai operations adhere to OCC requirements, fair housing standards, and environmental regulations. Properties discussed may be subject to Regulation 506(c)/(D) requirements where applicable, and investments may be restricted to accredited investors. Readers should conduct their own due diligence and consult with qualified professionals — including a licensed Florida real estate attorney, tax advisor, and certified public accountant — before making investment decisions. Past performance does not guarantee future results.