Florida Documentary Stamp Tax

Documentary stamp tax is an excise tax imposed on certain documents executed, delivered, or recorded in Florida. The most common examples are:

  • Documents that transfer an interest in Florida real property, such as deeds; and
  • Written obligations to pay money, such as promissory notes, and recorded mortgages.

Tax is paid to the county clerk of court or a recording official when the document is recorded. When a taxable document is not recorded, the tax must be paid directly to the Florida Department of Revenue.

Reference: Chapter 201, Florida Statutes (F.S.)