Florida's documentary stamp tax is statewide, but Miami-Dade County is the one exception with a different rate. While every other Florida county charges $3.50 per $500 of sale price, Miami-Dade charges $3.00/$500 — PLUS an additional surtax on investment and non-homestead properties. Understanding both layers is essential for Miami-Dade buyers and sellers.
Miami-Dade's lower base rate ($3.00 vs $3.50/$500) is offset by the surtax on investment properties. For a non-homestead property, the combined rate is actually HIGHER than other FL counties.
The surtax does NOT apply to properties where the buyer declares homestead exemption (primary residence). Investment properties, condos as vacation homes, and rental properties are subject to the surtax.
Mortgage documentary stamp tax and intangible tax are BUYER costs based on the loan amount, not the sale price — these are often overlooked in early estimates.
Florida has no state income tax, but the documentary stamp system makes Florida one of the more expensive states for transfer taxes, especially in Miami-Dade on investment properties.
Miami-Dade County has charged a different doc stamp rate since the 1960s under a special state legislative authorization. The county charges $3.00/$500 base plus a $4.50/$500 surtax on non-homestead properties. Other Florida counties are authorized to charge $3.50/$500 under standard state law.
The surtax ($4.50/$500 = 0.9%) applies to properties that are not the buyer's primary residence — investment condos, vacation homes, rental properties, commercial real estate, and second homes. If the buyer declares homestead exemption (primary residence), only the base $3.00/$500 applies.
By Florida custom, the seller pays the deed documentary stamp tax. The buyer pays documentary stamp tax on the mortgage (if financing) and the intangible tax on the mortgage. These buyer costs are based on the loan amount, not the purchase price.
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