By: Scott J. Kennelly Susan Novak

Under Florida law, usury is defined as the willful and knowing charge or receipt of interest in excess of 18% per year for credit transactions involving less than $500,000 or between 25% and 45% per year in a credit transaction involving more than $500,000. The usurious nature of a contract is determined from the date of its inception. A mathematical computation alone is not sufficient; courts look beyond the form of the transaction and examine its substance to determine whether the transaction is, in fact, usurious.

Florida courts have developed a four-prong test to determine whether a transaction is usurious. There must be a (1) loan, express or implied, (2) an understanding between the parties that money loaned will be returned, (3) a greater rate of interest than is allowed by law was agreed to be paid, and (4) a corrupt intent to exact more than the legal rate of interest. The most disputed issue in usury cases is the requirement of a showing that the lender intended to charge interest in excess of the statutory maximum. A borrower need not demonstrate that the lender had any specific intent to violate the usury statutes, just that the lender intended to charge or exact interest in excess of the statutorily proscribed rates.