1.   Deeds conveying real property for consideration: The transfer tax is triggered whenever real property is conveyed through a deed in exchange for consideration.

2.   Exchanges of real property: The transfer tax applies if real property is exchanged between parties.

3.   Deeds in lieu of foreclosure: In cases where a defaulting borrower transfers real property to the lender to prevent foreclosure, the transfer tax must be paid.

4.   Real property sold under foreclosure: Once a property is foreclosed upon and sold at auction, the highest bid received for the property is subject to the transfer tax.

5.   Instruments conveying interests in standing timber, oil or gas leases, and mineral rights: Various documents, such as contracts, agreements, leases, and assignments, that transfer interests in timber, oil or gas leases, and mineral rights are subject to the transfer tax.

6.   Instruments granting occupancy rights in apartments and ownership in condominium units: Documents granting a tenant-stockholder the right to occupy an apartment or conveying ownership in a condominium unit are subject to the transfer tax.

7.   Documents conveying cemetery lots, interment rights, or sepulcher rights: Conveyances of cemetery lots, interment rights, or sepulcher rights are subject to the transfer tax.

8.   Easements transferring interests in real property: When easements are granted, transferring an interest in real property, the transfer tax applies.

9.   Conveyances to or by banks or savings and loan associations: Transfers of real property involving banks or savings and loan associations are subject to the transfer tax.

10.                Installment contracts and cancellations of agreement for a deed: Installment contracts and cancellations of agreements for a deed are subject to the transfer tax, with certain exceptions.

11.                Gifts of real property encumbered by a mortgage: In the case of an estate of real property encumbered by a mortgage, the transfer tax is based on the unpaid balance of the mortgage at the time of transfer.

12.                Sale of permanently affixed mobile homes: The transfer tax applies if a mobile home is permanently affixed to the land and sold.

13.                Assignments of leases and successful bids at foreclosure sales: The transfer tax is triggered by assignments of leases and assignments of successful bids at foreclosure sales.

14.                Assignments of beneficial interests in land trusts: When a beneficial interest in a Florida land trust is assigned, the transfer tax is applicable.

15.                Deeds between spouses transferring interests in Florida real property: Deeds between spouses that involve the transfer of interests in Florida real property are subject to the transfer tax.

16.                Deeds to or from trustees conveying real property: Deeds transferring the beneficial ownership of real property to or from a trustee are subject to the transfer tax if consideration is given or paid for the transfer.

17.                Certain direct transfers of real property by a partnership to one of its partners: In some instances, direct transfers of real property by a partnership are subject to the transfer tax.

1.   Mortgages, releases of mortgages, satisfactions of mortgages, and reconveyances of real property: These transactions, related to mortgages, are not subject to the transfer tax.

2.   Gifts of unencumbered real property: When unencumbered real property is gifted, the transfer tax does not apply.

3.   Deeds conveying real property with nominal consideration: If the consideration for the conveyance is nominal, the transfer tax is not imposed.

4.   Corrective deeds to rectify errors in previously taxed deeds: Corrective deeds recorded to correct errors or deficiencies in previously taxed deeds are exempt from transfer tax.

5.   Personal representative's deeds under the terms of a will: Deeds given by a personal representative under the terms of a will are exempt from the transfer tax.

6.   Deeds from an agent to the agent's principal using the principal's funds: When a real property is purchased for the principal and with the principal's funds, a deed conveying the property from the agent to the principal is exempt from the transfer tax.

7.   Partition deeds of unencumbered real property: Partition deeds involving unencumbered real property are exempt from the transfer tax.

8.   Leases of real property with only future rent as consideration: Leases of real property where the only consideration given to the landlord is the promise to pay future rent are exempt from the transfer tax.

9.   Conveyances from banks, savings and loan associations, or mortgagees to federal agencies: Transfers of real property from banks, savings and loan associations, or other mortgagees to federal agencies under a guaranty contract are exempt from the transfer tax.

10.                Conveyances between exempt parties: Conveyances between exempt parties, such as the United States Government, the State of Florida, Florida counties, municipalities, and public agencies, as well as federal and state agencies and their instrumentalities, are exempt from the transfer tax. However, it's important to note that conveyances between exempt and nonexempt parties are still subject to the tax.

11.                Conveyances to the United States or its agencies: Transfers of real property to the United States or its agencies are exempt from the transfer tax.

12.                Cancellation of nonrecourse agreements for deeds: The cancellation of a nonrecourse agreement for a deed is exempt from the transfer tax.

13.                Conveyances to governmental entities: Transfers of real property to governmental entities are exempt from the transfer tax.

14.                Assignments or transfers of real property from certain nonprofit organizations: Assignments or transfers of real property from certain nonprofit organizations are exempt from the transfer tax.

15.                Transfers of interest in real property under confirmed bankruptcy plans: Transfers of interest in real property under confirmed bankruptcy plans are exempt from the transfer tax.

16.                Deeds transferring the marital home between spouses: Under certain specific circumstances, deeds transferring the marital home between spouses are exempt from the transfer tax.

17.                Transfers for real property agreements for certain educational facilities: Transfers for real property agreements related to certain educational facilities are exempt from the transfer tax.

18.                Contracts to sell the residence of an employee relocating: When a contract is entered into between an employee and an employer or an employee relocating services business for the sale of the employee's residence, the transfer tax exemption applies.

19.                Consideration: Transfers involving no consideration, other than nominal consideration, are subject to a minimum tax of $0.70.

• The transfer tax is applicable to a wide range of conveyances, including deeds, exchanges, foreclosure transfers, leases, and assignments of interests in real property.
• Certain transfers of ownership interests in conduit entities are subject to the transfer tax, while others are exempt.
• Various conveyances, such as mortgages, gifts, and corrective deeds, are exempt from the transfer tax.
• The transfer tax is calculated based on the total consideration for the conveyance, with a current rate of $0.70 for every $100.00 of consideration.
• Seek specialist advice to ensure compliance with transfer tax regulations and a smooth real estate transaction.