Florida Mortgage Taxes and Recording Fees at Closing
Florida closing costs can include state taxes and county recording fees.
These charges may relate to the deed, the new mortgage, or the documents recorded with the county.
They can affect your cash to close. The amount and payer depend on the contract, loan documents, and closing file.
On most covered purchase loans, look on page 2 of your Loan Estimate and Closing Disclosure. Find Section E, Taxes and Other Government Fees. Recording fees and some transfer taxes appear there.
Seller-paid transfer taxes may appear on the Closing Disclosure even when they are not shown on the consumer's Loan Estimate. The CFPB explains this section and its limits.
Start with the charges that can affect cash to close
A Florida purchase may involve tax on the deed. A new loan may also involve tax on a note or mortgage.
The county may charge fees to record the deed, mortgage, and other documents.
Do not assume that you pay every charge. Your contract may assign a cost to the buyer, seller, or another party.
Legal responsibility and the contract payment plan are not always the same. Ask your lender or closing agent to explain both.
Florida charges to know
| Charge | What it relates to | What affects the amount |
|---|---|---|
| Deed documentary stamp tax | Transfer of Florida real property | Total consideration, which may include more than the sale price |
| Mortgage documentary stamp tax | A mortgage or lien recorded in Florida | The debt secured by the mortgage |
| Promissory-note documentary stamp tax | A written promise to repay money | The obligation shown in the note, subject to a statutory cap |
| Nonrecurring intangible tax | An obligation secured by Florida real property | The amount secured, subject to Florida tax rules |
| Recording fees | Recording the deed, mortgage, and related documents | County schedule, document type, pages, and names |
Not every transaction has every charge. A note and a mortgage may also be subject to rules that prevent the same obligation from being taxed twice. Your closing agent should calculate the final amount.
Deed documentary stamp tax
Documentary stamp tax is a Florida tax on certain documents. A deed that transfers Florida real property is one common example.
In every Florida county except Miami-Dade, the rate is 70 cents for each $100, or part of $100, of total consideration.
Consideration can include money paid, debt assumed, or another form of value. It is not always the same as the cash sale price.
Miami-Dade has different rules. It has a 60-cent base rate. Some transfers may also have a surtax.
Do not use a Pinellas County example for a Miami-Dade closing.
Florida law makes all parties to a taxable document liable for the tax. The contract may still state which party pays it at closing. See the Florida Department of Revenue documentary stamp tax guidance.
Taxes tied to a new mortgage
Florida also taxes many notes, mortgages, liens, and other debt documents.
Mortgage documentary stamp tax
A mortgage recorded in Florida is generally taxed at 35 cents for each $100, or part of $100, of the debt secured.
Florida law does not place the $2,450 note-tax cap on the mortgage tax. The mortgage tax is based on the amount secured by the mortgage. Review Florida Statutes Section 201.08.
Promissory-note tax
A written promise to repay money may also be subject to documentary stamp tax.
The rate is 35 cents for each $100, or part of $100. The tax on a promissory note is capped at $2,450. That cap does not apply to a mortgage recorded in Florida.
When a note and mortgage secure the same obligation, the closing documents and tax rules determine how the tax is paid. Do not add a separate note tax without asking the closing agent.
Nonrecurring intangible tax
Florida also has a one-time tax called nonrecurring intangible tax.
It applies to an obligation secured by a mortgage or lien on Florida real property. The rate is 2 mills. That equals $0.
002 for each dollar, or $2 for each $1,000.
The tax applies only to the part secured by Florida real property. It cannot be based on more than the value of that property under the statute.
The lender is the taxpayer under Florida law. The lender may pass the cost to the borrower. The Florida Department of Revenue explains the tax and its payment rules.
Pinellas County recording fees are separate
Recording fees are not documentary stamp taxes. They are county charges for recording and indexing documents in the official records.
The amount may depend on the document, page count, names, and other county rules.
Pinellas County fees can change. Use the current schedule for the county where the property is located. Ask your title company or closing agent for the schedule used in your file.
Do not treat a Pinellas County fee schedule as a statewide Florida rule.
Where these costs appear on your disclosures
Loan Estimate
On a standard purchase loan, turn to page 2 of the Loan Estimate. Find Section E, Taxes and Other Government Fees.
Recording fees are government fees for recording and indexing loan and title documents.
Transfer taxes are state or local government charges tied to a home sale or mortgage. The legal name used by Florida does not decide the disclosure category by itself.
Only charges paid by the consumer are generally shown on the Loan Estimate in this section. A seller-paid transfer tax may not appear on the consumer's Loan Estimate.
Read the CFPB's guidance on recording fees, transfer taxes, and other government fees.
Closing Disclosure
Review page 2 of the Closing Disclosure. Find Section E, Taxes and Other Government Fees.
The Closing Disclosure shows final charges and identifies the party responsible for each amount. It may show recording fees and transfer taxes on separate lines.
Compare the Closing Disclosure with your contract and most recent Loan Estimate. If the amount or payer changed, ask why before signing.
You must receive the Closing Disclosure at least three business days before most covered mortgage closings. Use that time to ask questions and resolve errors. See the CFPB timing guidance.
An illustrative Pinellas County example
This example is for education only. It is not a quote or a promise of what you will pay.
Assume a St. Petersburg home sells for $400,000. Assume the new mortgage is $320,000.
The home is outside Miami-Dade County.
| Possible charge | Example math | Example amount |
|---|---|---|
| Deed documentary stamp tax | $400,000 ÷ $100 × $0.70 | $2,800 |
| Mortgage documentary stamp tax | $320,000 ÷ $100 × $0.35 | $1,120 |
| Nonrecurring intangible tax | $320,000 × 0.002 | $640 |
| Recording fees | Use the current Pinellas County schedule | Not included |
In this example, the listed taxes total $4,560 before recording fees.
That does not mean the buyer pays all $4,560. The contract, loan documents, exemptions, and closing instructions decide the final allocation.
The example also assumes the full loan amount is secured by the Florida property. Special facts may change the tax base.
What can change the final amount?
- The contract. Buyer and seller duties can differ by deal.
- The loan documents. The note and mortgage may have different tax rules.
- The loan amount. Mortgage-related taxes often rise with the secured debt.
- The county. Recording fees are local, not statewide.
- The documents recorded. Extra pages or documents can increase fees.
- The deal type. Refinances, assumptions, trusts, estates, and special transfers may follow different rules.
- Exemptions or special facts. Confirm any exemption before relying on it.
Which question should you ask?
| Your question | Best person to ask |
|---|---|
| Who pays this tax under the contract? | Real estate agent, title company, or closing agent |
| How was the tax calculated? | Closing agent or title company |
| Where is the charge on the Loan Estimate? | Lender or loan officer |
| Why did the Closing Disclosure change? | Lender and closing agent |
| What recording schedule applies? | County clerk or closing agent |
Questions to resolve before sending funds
- Read the contract section on taxes and closing costs.
- Find Section E on page 2 of the Loan Estimate.
- Ask which lines cover deed tax, mortgage tax, intangible tax, and recording fees.
- Ask who pays each line.
- Review the same section on the Closing Disclosure.
- Confirm the final cash-to-close amount before sending funds.
Protect your funds during the last steps. Read our guide on protecting closing funds from wire fraud in Florida before sending a wire.
FAQ
Are Florida documentary stamp taxes the same as property taxes?
No. Property taxes are recurring taxes on the home. Documentary stamp taxes are usually one-time taxes tied to certain deeds and debt documents.
Does the buyer always pay Florida mortgage taxes?
No. The contract may assign costs differently. The lender may also pass some tax costs to the borrower.
Review the contract and Closing Disclosure.
Are recording fees included in documentary stamp tax?
No. Recording fees are county charges for recording documents. Documentary stamp tax is a Florida tax.
Both may appear in Section E.
Can these costs change between the Loan Estimate and Closing Disclosure?
Yes. Final documents, county fees, contract changes, and other permitted changes can affect the final amount. Ask about any change you do not understand.
Official resources
- Florida Department of Revenue: Documentary Stamp Tax
- Florida Department of Revenue: Nonrecurring Intangible Tax
- Florida Statutes, Section 201.08
- Florida Statutes, Section 199.133
- CFPB: Government Recording Charges
- CFPB: Loan Estimate Disclosure Guidance
- CFPB: Closing Disclosure Guidance
- Pinellas County Clerk: Official Records Information
Compliance note: This article is for education only. Taxes, fees, and loan terms vary by transaction. Confirm final figures with your lender, closing agent, and title company. All loans are subject to underwriting and credit approval. This is not a commitment to lend.
