What You Pay at a Florida New-Construction Closing: Doc Stamps, Intangible Tax, Recording and Who Covers Them
Three state taxes and a recording fee show up on every Florida closing statement. The rates are fixed by statute; who pays them is not. On a resale, custom in most of Florida has the seller paying the deed stamps. On a new-construction contract, the builder writes the document, and the allocation is whatever it says. Read it before you value an incentive.
The four lines
| Line | Rate | On a $400,000 home with a $320,000 loan |
|---|---|---|
| Documentary stamp tax on the deed | $0.70 per $100 of price, or fraction thereof | $2,800 |
| Documentary stamp tax on the note | $0.35 per $100 of the loan amount | $1,120 |
| Intangible tax on the mortgage | 2 mills (0.2%) of the loan amount | $640 |
| Recording fees | $10.00 first page, $8.50 each additional page, per instrument | Varies by page count |
Rates as published by Florida clerks of court (Flagler County Clerk’s recording schedule, read 26 October 2026) and applied uniformly across Charlotte, Lee and Collier counties; Miami-Dade applies a different deed rate, which does not concern buyers here. The worked column is arithmetic on round numbers, not a quote. Title insurance, lender fees, survey, HOA capital contributions and prepaid escrows are additional.
Who pays what
Deed stamps. Charged on the transfer. In most Florida counties resale custom puts them on the seller. Builder purchase agreements frequently allocate them to the buyer, sometimes only when the buyer does not finance through the builder’s affiliated lender. This single line is worth up to 0.7 percent of the price, so it is the first thing to find in the contract.
Note stamps and intangible tax. Charged on the loan, and in practice always the borrower’s. Together they are 0.55 percent of the amount financed. A larger down payment reduces them; paying cash eliminates them.
Recording. The deed is recorded for the buyer’s protection and the mortgage for the lender’s; both fees are usually on the buyer’s side of the statement and are small.
What “builder pays closing costs” usually means
The incentives circulating across the communities we cover in autumn 2026 — up to $15,000 toward closing costs at River Hall, Willow and Turnleaf on qualifying homes, promotional rates through Lennar Mortgage — are typically conditional on using the builder’s lender and are applied against a defined list of costs. Whether that list includes the deed stamps, the title policy and the prepaid escrows, or only the lender’s own fees, is the difference between an incentive worth $15,000 and one worth a fraction of it. Ask for the list in writing, and ask what the same loan costs from an outside lender; we run both numbers with you. Our guide to the new-construction timeline covers when in the process these decisions have to be made.
The lines that are not taxes
Owner’s title insurance (the rate is promulgated by the state and scales with price), the lender’s policy, the survey, the HOA’s initial capital contribution where one exists — Hampton Lakes, for example, collects a full year of assessments at closing — and the escrow deposits for taxes and insurance. On a new house the insurance escrow is set from a quote for the specific address, which is why we get that quote before contract rather than at the closing table; our insurance guide has the county averages.
Questions people ask
How much are doc stamps on a Florida home purchase?
$0.70 per $100 of the purchase price on the deed, outside Miami-Dade. On a $400,000 home that is $2,800. Who pays it is set by the contract.
What is the intangible tax in Florida?
A one-time tax of 2 mills — 0.2 percent — on the amount of a mortgage, paid at closing by the borrower. On a $320,000 loan it is $640, alongside $1,120 of documentary stamps on the note.
Does the builder pay closing costs in Florida?
Only what the contract says. Builder incentives are usually conditional on using the builder’s lender and apply to a defined list of costs. Get the list in writing before valuing the offer.
Can I avoid the taxes by paying cash?
Cash eliminates the note stamps and intangible tax, which are charged on the loan. The deed stamps are charged on the transfer regardless of financing.
