Where is documentary stamp tax paid?

Documents recorded with the clerks of c​​ourt, such as deeds and mortgages, generally require tax to be paid at the time of recordation of the document.

If a taxable document is not recorded, the tax is paid directly to the Florida Department of Revenue using the Documentary Stamp Tax Return for Registered Taxpayers' Unrecorded Documents (Form DR-225) or the Documentary Stamp Tax Return for Nonregistered Taxpayers' Unrecorded Documents (Form DR-228).

To learn more about Florida documentary stamp tax, visit the Department’s Florida Documentary Stamp Tax webpage.​​​​​​​