Quick answer, as of September 23, 2026
Under the Florida Realtors/Florida Bar contract, a Pensacola seller's fixed costs are the documentary stamp tax on the deed at 70 cents per $100 of price ($2,800 on a $400,000 sale), any HOA or condo estoppel certificate (a base fee capped at $299, with permitted extras), recording of any curative documents, the property tax proration through the day before closing, and the mortgage payoff. Commission is negotiable and not set by law. The signed contract determines who pays for the owner's title policy.
Gregg Costin, Realtor, Levin Rinke Realty
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The short version
Start with the cost allocations in your signed contract. This guide uses the Florida Realtors/Florida Bar AS IS residential contract; amendments and a different contract can change who pays.
Under Paragraph 9(a) of the Florida Realtors/Florida Bar AS IS Residential Contract for Sale and Purchase, the seller pays documentary stamp taxes and surtax on the deed, HOA or condominium estoppel fees, recording and other fees needed to cure title, the seller's own attorney and closing services, and charges for FIRPTA withholding and reporting. The owner's title policy and the title search move to the seller only if the parties check that box.
Two more lines are not closing costs but come out of the same proceeds: the mortgage payoff with per-diem interest, and the property tax proration through the day before closing. Commission is the largest variable and it is negotiable and not set by law; this page does not quote a rate because there is none. Everything below is the detail, in the order it shows up on a closing statement.
Documentary stamp tax on the deed
Florida taxes the deed itself. Section 201.02 sets the rate at 70 cents on each $100 of the consideration, and the Department of Revenue confirms the same rate for every county except Miami-Dade. On a $400,000 sale the tax is $2,800; on $300,000 it is $2,100. The Department adds a point sellers rarely hear: all parties to the document are liable for the tax regardless of which party agrees to pay it, so the closing agent collects it at the table.
The tax is calculated on the full consideration, including any mortgage the buyer assumes, per the Santa Rosa County Clerk's recording sheet. Certain interspousal homestead transfers qualify for an exemption; have the closing agent verify the statutory conditions before applying one. If you are also carrying a seller-financed note, the buyer's side pays the note and mortgage stamps at 35 cents per $100, which is a different tax.
Title insurance: promulgated rates, and who agrees to pay
Florida fixes the owner's title insurance premium by rule. Section 627.782 requires the Financial Services Commission to adopt the premium, section 627.780 prohibits charging any other premium, and Rule 69O-186.003 of the Florida Administrative Code sets the schedule below. The premium covers the policy; the title search and the closing or settlement fee are separate charges the title company quotes.
| Coverage amount | Rate per $1,000 | Running total at the top of the band |
|---|---|---|
| $0 to $100,000 | $5.75 | $575 |
| $100,000 to $1,000,000 | add $5.00 | $5,075 at $1,000,000 |
| $1,000,000 to $5,000,000 | add $2.50 | $15,075 at $5,000,000 |
| $5,000,000 to $10,000,000 | add $2.25 | $26,325 at $10,000,000 |
| Over $10,000,000 | add $2.00 |
Worked figure: a $400,000 owner's policy costs $575 for the first $100,000 plus $1,500 for the next $300,000, or $2,075. When a lender's policy is issued at the same time, the rule sets its premium at a minimum of $25 for coverage not exceeding the owner's policy.
Who pays is a checkbox. Paragraph 9(c) of the contract offers option (i), seller designates the closing agent and pays for the owner's policy and charges, or option (ii), buyer designates the closing agent and pays.
Confirm the local practice and the selected checkbox with your closing agent in Escambia or Santa Rosa County. The signed contract controls. The worked example shows both choices so a presumed county custom cannot hide a seller expense. Ask whether an eligible prior policy permits a reissue credit under Rule 69O-186.003; the table gives original-policy rates, not every possible transaction adjustment.
Estoppel certificates for HOA and condominium sellers
If your home is in a mandatory homeowners' association or a condominium, the closing agent must obtain an estoppel certificate stating what you owe the association as of a given date. The contract makes the fee a seller cost. Section 720.30851 (homeowners' associations) and section 718.116(8) (condominiums) require the association to deliver the certificate within 10 business days of a written request and cap what it may charge, with the Department of Business and Professional Regulation adjusting the caps for inflation every five years.
| Charge | Statute (base) | DBPR current schedule |
|---|---|---|
| Preparation and delivery | not more than $250 | not more than $299 |
| Expedited, delivered within 3 business days | additional $100 | additional $119 |
| Account delinquent to the association | additional fee up to $150 | additional fee up to $179 |
A certificate delivered by hand or electronically is good for 30 days, one sent by regular mail for 35, so the closing agent orders it close to the closing date. Any balance it shows, including a special assessment installment, comes out of your proceeds. Buyers, not sellers, pay HOA and condominium application or transfer fees under Paragraph 9(b).
Recording fees and the mortgage payoff
Recording is inexpensive. Section 28.24(13) sets the clerk's charge at $5 for the first page plus $1 to the Public Records Modernization Trust Fund and a $4 per-page service charge, and $4 plus 50 cents plus $4 for each additional page. That is why the Santa Rosa County Clerk's March 2026 recording sheet lists $10 for the first page and $8.50 for each additional page, plus $1 for each name indexed over four.
Under the contract the buyer pays to record the deed; the seller pays to record anything needed to cure title, such as an affidavit or a corrective instrument.
The mortgage payoff is usually the largest line. Section 701.04 requires your lender to send an estoppel letter with the unpaid balance within 10 days of a written request, and the closing agent orders it with a per-diem interest figure so the payoff is exact on the closing date.
After payoff, the lender has 60 days to execute a release and send it for recording in the county's official records. Ask your closing agent whether a payoff processing fee applies; that is a quoted charge, not a statutory one.
Prorations: property taxes, association dues and district assessments
Florida property taxes for a calendar year are billed on or about November 1 and become delinquent April 1 of the following year, per sections 197.333 and 197.162 and the Escambia County Tax Collector. Because most closings happen before the bill exists, Standard K of the contract prorates real estate taxes as of the day prior to closing based on the current year's tax, or on the prior year's tax if the current year's assessment is not yet available.
The seller credits the buyer for the seller's share of the year, and the buyer then pays the bill, subject to the closing statement and any taxes already paid. The same standard prorates community development district and other special district assessments, interest, bonds, association fees, insurance and rents.
Under Paragraph 9(f) the seller also pays in full any lien imposed by a public body that is certified before closing, and the amount of a public body's most recent estimate for an improvement that is substantially complete; other assessments are the buyer's. If the tax bill is already out, the discount schedule matters: 4 percent in November, 3 percent in December, 2 percent in January and 1 percent in February.
Survey, inspections and wind mitigation: usually buyer costs
Paragraph 9(d) of the contract lets the buyer, at the buyer's expense, have the property surveyed at least 5 days before closing, and Paragraph 9(b) lists the survey, any elevation certification, and the buyer's inspections among the buyer's costs. If you already have a survey, you must furnish a copy to the buyer and closing agent within 5 days after the effective date, which is a good reason to find it before you list.
A wind mitigation inspection is also normally a buyer purchase, because it feeds the buyer's insurance quote. Section 627.711 requires a uniform mitigation verification inspection form, incorporated by rule as form OIR-B1-1802, that every insurer must accept when a policyholder submits it for wind discounts, and section 627.0629 requires insurers' rate filings to include actuarially reasonable discounts for mitigation features.
Some sellers order the inspection before listing so buyers can see the insurance picture up front. That is a marketing choice, and the fee is quoted by the inspector.
Commission: negotiable, in writing, and off the MLS
Florida Realtors' legal library states it plainly: compensation is fully negotiable and not set by law. What you pay your listing broker is a term of your listing agreement, and this page quotes no percentage because there is no standard one. Since the practice changes that took effect August 17, 2024, NAR's rules prohibit publishing offers of compensation on an MLS, and buyers' agents work under written buyer agreements that state their own compensation before a tour.
That leaves you two decisions rather than one. First, what you pay your own broker. Second, whether to offer a concession toward the buyer's side. NAR's seller guide notes that a concession can make a property more attractive or lead to a better or faster offer, that buyer broker compensation is arranged off the MLS. Ask the lender how the applicable loan program treats that payment and any separate seller concessions.
We put both numbers in writing before your home goes live and show them on the net sheet.
Disclosures that shape your timeline
- Flood disclosure. Since October 1, 2024, section 689.302 requires a seller of residential real property to complete and provide a flood disclosure at or before the time the sales contract is executed, stating whether you have filed a flood insurance claim, received assistance for flood damage, or know of flooding that damaged the property.
- Homeowners' association disclosure summary. Section 720.401 requires the summary before the buyer executes the contract; if it is missing, the buyer may cancel within 3 days after receiving it or before closing, whichever is first.
- Condominium resale documents. Section 718.503(2) entitles the buyer, at the seller's expense, to current copies of the declaration, articles, bylaws and rules, the annual financial statement and budget, the milestone inspection summary and structural integrity reserve study where applicable, and the Frequently Asked Questions and Answers sheet. The statutory contract clauses provide cancellation by written notice within 7 days, excluding Saturdays, Sundays and legal holidays, after both execution and receipt of the applicable documents. Written-request requirements and closing affect these rights. Have the closing professional track delivery and the exact deadline.
- Known defects. The Florida Supreme Court held in Johnson v. Davis that where the seller of a home knows of facts materially affecting the value of the property which are not readily observable and are not known to the buyer, the seller is under a duty to disclose them to the buyer. An AS IS contract does not change that duty.
Taxes on the gain, and FIRPTA
Florida has no personal income tax, so the tax question is federal. IRS Topic 701 states that a seller who owned the home for at least 24 months of the last 5 years and used it as a residence for at least 24 months of the previous 5 years may exclude up to $250,000 of gain, or up to $500,000 on a joint return.
The exclusion generally is not available if the seller excluded gain on another home within the prior two years. Rental use, a home office and a second home change the arithmetic; take the closing statement to your tax professional.
If the seller is a foreign person, the buyer must generally withhold 15 percent of the amount realized under FIRPTA. The Form 8288 instructions reduce that to 10 percent when the buyer will use the property as a residence and the amount realized is $1 million or less, and the IRS lists no withholding for a residence purchased for $300,000 or less. The contract assigns the charges for FIRPTA withholding and reporting to the seller.
A worked example at $400,000
The table applies the fixed lines above to a $400,000 sale in Escambia or Santa Rosa County. The illustrative inputs are labeled; replace every one with your own in the seller net proceeds calculator, which keeps the worksheet for you.
| Line | Who pays under the FR/Bar AS IS contract | Basis | At $400,000 |
|---|---|---|---|
| Documentary stamp tax on the deed | Seller, Paragraph 9(a) | 70 cents per $100, section 201.02 | $2,800 |
| Owner's title policy premium | Buyer under 9(c)(ii); seller under 9(c)(i), subject to the signed terms | Rule 69O-186.003 | $0 if buyer-paid; $2,075 original premium if seller-paid |
| HOA estoppel certificate | Seller, Paragraph 9(a) | DBPR schedule | Up to $299 (plus $119 expedited; plus up to $179 if delinquent) |
| Recording curative documents | Seller, Paragraph 9(a) | $10 first page, $8.50 each additional page | $18.50 for a two-page affidavit, if one is needed |
| Property tax proration | Seller credit to buyer, Standard K | Prior-year bill of $4,200 (illustrative), closing October 15 | $3,302.47 credit (287 of 365 days) |
| Mortgage payoff | Seller, from proceeds | Payoff statement under section 701.04 | Illustrative balance $240,000 plus per-diem interest to the payoff date |
| Seller's closing services fee | Seller, Paragraph 9(a) | Quoted by the closing agent | Quote |
| Commission | Seller, per the listing agreement | Negotiable, not set by law | Your agreed figure |
| Buyer concessions or repairs | Seller, if negotiated | Contract terms | Negotiated |
The proration arithmetic: For this non-leap-year illustration, $4,200 multiplied by 287 and divided by 365 is $3,302.47, rounded only at the end. Standard K prorates through the day before closing, so an October 15 closing assigns January 1 through October 14 to the seller. The closing agent must apply the actual contract, dates, current assessment and available payment discounts; this simplified example assumes an undiscounted $4,200 annual bill.
What this page does not price
Pre-listing repairs, painting, staging, professional photography, a home warranty (a checkbox in Paragraph 9(e) that either party may pay), moving and storage, and any early payoff charge on a loan that has one. None of those has a statutory figure, so none appears above. They belong on your net sheet as quotes, and we gather them before you list rather than after an offer arrives. The seller transaction timeline shows when each one comes due.
Related guides
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Frequently asked questions
What does it cost to sell a house in Pensacola?
Add five things: the documentary stamp tax on the deed at 70 cents per $100 of the price, your mortgage payoff with per-diem interest, the property tax proration through the day before closing, any HOA or condo estoppel fee and association prorations, and whatever commission you agree to in your listing agreement, which is negotiable and not set by law. Add any title charges assigned to you by the signed contract.
Who pays the documentary stamp tax when a Florida home sells?
By contract, the seller. The Florida Realtors/Florida Bar contract lists documentary stamp taxes and surtax on the deed among the costs to be paid by the seller. The rate under section 201.02 is 70 cents on each $100 of consideration everywhere except Miami-Dade County, so a $400,000 sale carries $2,800 in deed stamps. The Department of Revenue notes that all parties to the document are liable for the tax regardless of which party agrees to pay it.
Who pays for title insurance in Pensacola?
Paragraph 9(c) lets the parties agree who selects the closing agent and pays for the owner's policy. Confirm the selected option with the closing agent; county custom does not override the contract. Florida's original-policy rate is $5.75 per $1,000 through $100,000 and $5.00 per $1,000 for the next band through $1 million, or $2,075 for $400,000 of coverage before any applicable reissue credit or other adjustment.
What is an estoppel certificate and what can the association charge for it?
A statement from your HOA or condominium association of what you owe as of a date, which the closing agent needs to pay the association from your proceeds. Sections 720.30851 and 718.116 require delivery within 10 business days and cap the fee; DBPR's current inflation-adjusted schedule allows not more than $299, an additional $119 if you need it within 3 business days, and an additional fee of up to $179 if the account is delinquent. The contract makes it a seller cost.
How are property taxes prorated at a Florida closing?
Florida property taxes are generally payable in November and become delinquent April 1 of the following year, so at a closing before the bill arrives the seller credits the buyer for the seller's share of the year. Standard K of the Florida contract prorates real estate taxes as of the day prior to closing based on the current year's tax, or the prior year's tax if the current assessment is not yet available. Close in October and you credit roughly ten months.
Do I have to pay a real estate commission, and how much is it?
Commission is not set by law and is fully negotiable, in Florida Realtors' words, and there is no standard rate on this page or anywhere else. Under NAR's MLS practice rules effective August 17, 2024, compensation offers are off the MLS and covered participants working with buyers use written agreements before tours. You decide in your listing agreement what you will pay your listing broker and whether you will offer a concession toward the buyer's side; both numbers are yours.
Will I owe income tax on the profit from my sale?
Often not, but this is a question for your tax professional. IRS Topic 701 says a seller who owned and used the home as a residence for at least 24 months of the 5 years before the sale may exclude up to $250,000 of gain, or up to $500,000 on a joint return, generally once every two years. Florida has no personal income tax. Gains above the exclusion, rental use and other situations change the answer.
What is FIRPTA and does it affect my sale?
Only if the seller is a foreign person. Under FIRPTA the buyer generally must withhold 15 percent of the amount realized, reduced to 10 percent when the buyer will use the property as a residence and the price is $1 million or less, and no withholding is required for a residence sold for $300,000 or less. The Florida contract lists charges for FIRPTA withholding and reporting among the seller's costs. The closing agent handles the forms; a tax advisor handles the return.
Sources and references
The sources below support this guide, with read dates and any limits identified in the text. Rules and rates change: verify the current version and property-specific requirements before you act.
- Florida Statute 201.02, Tax on deeds and other instruments relating to real property or interests in real property: 70 cents on each $100 of consideration (read September 23, 2026)
- Florida Department of Revenue: Documentary Stamp Tax: deed rate, the Miami-Dade exception, and that all parties are liable (read September 23, 2026)
- Florida Administrative Code Rule 69O-186.003, Title Insurance Rates: the promulgated premium tiers, $100 minimum and $25 simultaneous-issue lender's policy (read September 23, 2026)
- Rule 69O-186.003 text (Cornell Legal Information Institute reproduction) (read September 23, 2026)
- Florida Statute 627.782, Adoption of rates (read September 23, 2026)
- Florida Statute 627.780, Illegal dealings in premium: no premium other than the adopted premium may be charged (read September 23, 2026)
- Florida Realtors/Florida Bar AS IS Residential Contract for Sale and Purchase, ASIS-6xx Rev. 8/24 (public copy): Paragraph 9 cost allocations and Standard K prorations (read September 23, 2026)
- Florida Realtors: AS IS Residential Contract ASIS-7x, 2026 revision (redline): same allocations plus the Closing Services line (read September 23, 2026)
- Florida Statute 720.30851, Estoppel certificates (homeowners' associations) (read September 23, 2026)
- Florida Statute 718.116, Assessments; liability; lien and priority; interest; collection (condominium estoppel, subsection (8)) (read September 23, 2026)
- Florida DBPR: Estoppel Certificate Fees, Chapter 2017-93, Laws of Florida (current adjusted amounts): $299, $119, $179 and the multi-parcel caps; next update by July 1, 2027 (read September 23, 2026)
- Florida Statute 627.711, Notice of premium discounts for hurricane loss mitigation; uniform mitigation verification inspection form (read September 23, 2026)
- Florida Administrative Code Rule 69O-170.0155, Forms (OIR-B1-1802 Uniform Mitigation Verification Inspection Form) (read September 23, 2026)
- Florida Statute 627.0629, Residential property insurance; rate filings: discounts for windstorm mitigation features (read September 23, 2026)
- Florida Statute 197.333, When taxes due; delinquent (read September 23, 2026)
- Florida Statute 197.162, Tax discount payment periods (read September 23, 2026)
- Tax Collector of Escambia County: Current property taxes: statements mailed about November 1; discounts; April 1 delinquency (read September 23, 2026)
- Florida Statute 28.24, Service charges by clerk of the circuit court: the recording charge components in subsection (13) (read September 23, 2026)
- Santa Rosa County Clerk of the Circuit Court and Comptroller: Recording Requirements (revised March 2026): $10 first page, $8.50 each additional page, $1 per name over four (read September 23, 2026)
- Florida Statute 701.04, Cancellation of mortgages, liens, and judgments: payoff statement within 10 days; release recorded within 60 days after payoff (read September 23, 2026)
- National Association of Realtors: NAR settlement FAQs: offers of compensation off the MLS; written buyer agreements; compensation not set by law (read September 23, 2026)
- Florida Realtors: What You Need to Know About Real Estate Compensation/Commission (updated June 12, 2025) (read September 23, 2026)
- National Association of Realtors: Consumer Guide to Seller Concessions (read September 23, 2026)
- Florida Statute 689.302, Disclosure of flood risks to prospective purchaser (read September 23, 2026)
- Florida Senate: CS/CS/HB 1049 (2024), chapter 2024-215, effective October 1, 2024 (read September 23, 2026)
- Florida Statute 720.401, Prospective purchasers subject to association membership requirement; disclosure required (read September 23, 2026)
- Florida Statute 718.503, Developer disclosure prior to sale; nondeveloper unit owner disclosure prior to sale (read September 23, 2026)
- The Florida Bar Journal: The Return of the Pink Panther or Johnson v. Davis, Redux (June 2004): the Johnson v. Davis holding, 480 So. 2d 625 (Fla. 1985) (read September 23, 2026)
- IRS Topic No. 701, Sale of your home (read September 23, 2026)
- IRS: FIRPTA withholding (read September 23, 2026)
- IRS: Exceptions from FIRPTA withholding (read September 23, 2026)
- IRS: Instructions for Form 8288 (01/2026): the 15 percent, 10 percent and $300,000 tiers (read September 23, 2026)
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