California transfer tax: the short answer
California does not have a state transfer tax. Instead, every county except San Francisco, a combined city and county with its own tiered rate, charges a documentary transfer tax of $0.55 for each $500 of value, or $1.10 per $1,000, under Revenue and Taxation Code section 11911. Many cities add their own tax on top, and a handful of charter cities charge far more, including Los Angeles, San Francisco, Oakland, Berkeley, San Jose, Culver City and Santa Monica.
On California's typical home, worth $761,538 in September 2026 according to Zillow, the county tax alone is $838.20. In a city with its own higher rate, the total can be several times that, and sales above a few million dollars in some cities pay rates of 1.5% to 5.5% of the full price.
The tax is paid when the deed is recorded, usually through escrow. Who pays it is a matter of local custom and the contract, not law.
How the documentary transfer tax works
The county rate: $0.55 per $500
Section 11911(a) lets each county board of supervisors impose a tax of $0.55 for each $500 of value, "or fractional part thereof," on any deed transferring real property sold within the county, when the value exceeds $100. Fidelity National Title's January 2026 table lists the county rate as $1.10 per $1,000 in 57 counties; San Francisco, a combined city and county, has its own tiered rate. Because the rate applies to each $500 or part of $500, the taxable value is rounded up to the next $500.
What value is taxed
The county tax is charged on the consideration or value of the property, "exclusive of the value of any lien or encumbrance remaining thereon at the time of sale" (section 11911). In an ordinary sale where the seller's loan is paid off, that is the full price. If a buyer takes over an existing loan, the assumed balance is excluded from the county tax. The deed must state whether the tax was computed on full value or on value less remaining liens (section 11933).
City taxes at half the county rate
A city in a county with the tax may adopt its own at half the county rate. If it does, the county gives a full credit for the city tax, and the money is split half to the city and half to the county (section 11931). For a buyer or seller, the total stays at $1.10 per $1,000.
Charter city taxes on top
Charter cities can impose their own real property transfer taxes outside this framework. Those do not get the county credit, so the county's full $1.10 per $1,000 is charged as well. The Los Angeles County Registrar-Recorder's bulletin notes that in its five special-rate cities (Culver City, Los Angeles, Pomona, Redondo Beach and Santa Monica), the county rate is calculated at the full $1.10 per $1,000.
Paid at recording
The recorder will not record a taxable deed unless the tax is paid at the time of recording, and the amount and the location of the property (city or unincorporated area) must appear on the face of the document (sections 11932 and 11933). Escrow normally collects it from the closing funds.
Transfer tax rates in major California cities
The table lists cities with their own rates from Fidelity National Title's "Who Pays What in California" chart, revised January 6, 2026, and the Los Angeles County Registrar-Recorder's transfer tax bulletin. Every city's tax is in addition to the county's $1.10 per $1,000 unless noted. City rates change often, so confirm with the city before closing.
| City | City tax |
|---|---|
| Los Angeles | $4.50 per $1,000, plus Measure ULA of 4% or 5.5% of the full price on high-value sales |
| San Francisco (city and county) | $5.00 per $1,000 under $250,000, rising to $6.80, $7.50, $22.50, $55.00 and $60.00 per $1,000 by price tier |
| Oakland | $10.00 per $1,000 up to $300,000; $15.00 to $2M; $17.50 to $5M; $25.00 over $5M |
| Berkeley | $15 per $1,000 up to $1.7M; $25 over $1.7M (effective January 1, 2026) |
| Alameda | $12 per $1,000 |
| San Jose | $3.30 per $1,000, plus Measure E of 0.75% to 1.5% at $2.3M and above |
| Mountain View and Palo Alto | $3.30 per $1,000 |
| San Mateo | $5.00 per $1,000 under $10M; $15 over $10M |
| Richmond | 0.7% under $1M, rising to 1.25%, 2.5% and 3% by tier |
| Culver City | 0.45% under $1.5M; 1.5%, 3% and 4% by tier |
| Santa Monica | $3 per $1,000 under $5M; $6 per $1,000 from $5M to $8M; $56 per $1,000 at $8M and above |
| Sacramento | $2.75 per $1,000 |
| Vallejo | $3.30 per $1,000 |
| Pomona and Redondo Beach | $2.20 per $1,000 |
| Petaluma, Santa Rosa and San Rafael | $2.00 per $1,000 |
| Riverside and Woodland | $1.10 per $1,000 |
Most of San Diego, Orange, San Bernardino, Ventura and Placer counties' cities have no added city rate in Fidelity's chart, so the county's $1.10 per $1,000 is the whole tax there.
Mansion taxes: Measure ULA and other high-value tiers
Los Angeles Measure ULA
Measure ULA, passed by City of Los Angeles voters in November 2022, adds a tax on sales above set thresholds. The thresholds adjust each July 1. For transactions closing after June 30, 2026, the City of Los Angeles Office of Finance lists thresholds of $5,400,000 (taxed at 4%) and $10,900,000 (taxed at 5.5%), up from the $5,300,000 and $10,600,000 in Fidelity's January 2026 chart. The tax applies to the entire price from the first dollar, not just the amount above the threshold. Check the City of Los Angeles Office of Finance for the thresholds in effect on your recording date, since they change every July and the measure has faced repeal and reform efforts.
San Francisco's tiered tax
San Francisco is both a city and a county, so there is one combined tax. The rate depends on the price tier and applies to the whole price, reaching $60 per $1,000 at $25 million and above.
San Jose Measure E
San Jose adds Measure E to its $3.30 per $1,000 base for sales of $2.3 million and more: 0.75% up to $5 million, 1% up to $10 million and 1.5% above that, with the no-surcharge threshold raised effective July 1, 2025, according to Fidelity's chart.
Culver City and Santa Monica
Culver City's tiers took effect April 1, 2021, and Santa Monica's $56 per $1,000 tier for sales of $8 million and up took effect March 1, 2023, according to the Los Angeles County Registrar-Recorder's bulletin.
Worked examples: transfer tax on a typical home
These examples use Zillow's typical home value for each county in September 2026 and round each value up to the next $500 for the county tax, as section 11911 requires.
| Place and value | County tax | City tax | Total |
|---|---|---|---|
| San Diego County, no city tax: $926,979 | 1,854 x $0.55 = $1,019.70 | None | $1,019.70 |
| City of Los Angeles at the LA County value: $871,674 | 1,744 x $0.55 = $959.20 | 1,744 x $2.25 = $3,924.00 | $4,883.20 |
| San Jose at the Santa Clara County value: $1,562,682 | 3,126 x $0.55 = $1,719.30 | $1,562,682 x $3.30 per $1,000 = $5,156.85 (below the $2.3M Measure E tier) | $6,876.15 |
| San Francisco: $1,441,170 | Included in the city and county rate | $1,441,170 x $7.50 per $1,000 = $10,808.78 | $10,808.78 |
| Oakland at the Alameda County value: $1,044,951 | 2,090 x $0.55 = $1,149.50 | $1,044,951 x $15.00 per $1,000 = $15,674.27 | $16,823.77 |
The same home price can cost about $1,000 in transfer tax in one county and over $16,000 in another. Los Angeles's city tax is set as $2.25 for each $500 or part of $500, per Fidelity's chart, so it is rounded the same way as the county tax. For San Francisco, San Jose and Oakland, the city figures apply the per-$1,000 rate directly; the city's own calculator or escrow will give the exact figure.
A $6 million sale in Los Angeles
On a $6,000,000 sale recorded in the City of Los Angeles under the thresholds in effect since July 1, 2026, the county tax is 12,000 x $0.55 = $6,600, the base city tax is 12,000 x $2.25 = $27,000, and Measure ULA is 4% of $6,000,000 = $240,000. The total is $273,600, or about 4.56% of the price.
Who pays transfer tax in California
County tax: the seller, by custom
Fidelity's chart lists the seller as customarily paying the county tax in every county. Custom is not law: the purchase contract decides, and buyers and sellers can agree to split it.
City taxes: varies by city
The same chart lists the city tax as split between buyer and seller in Alameda, Contra Costa, Sacramento, San Mateo and Santa Clara counties' taxing cities, and paid by the seller in the Los Angeles County cities, San Francisco, San Rafael, Riverside, Vallejo, Petaluma, Santa Rosa and Woodland. In high-tax cities, the split can be worth thousands of dollars, so it is often negotiated.
Transfer tax in your closing costs
Transfer tax is usually the largest government charge in a California closing after property tax prorations. Our California closing costs guide shows where it fits, and our commission guide covers the largest seller cost.
Transfer tax exemptions
Gifts and inheritance
Deeds that transfer property as a gift or because of a death, outright or in trust, are exempt (section 11930). See our probate guide for how inherited homes pass.
Divorce and legal separation
Deeds dividing community or quasi-community property between spouses under a dissolution judgment or a written agreement made in contemplation of one are exempt, if the deed includes a signed recital claiming the exemption (section 11927).
Foreclosure and deeds in lieu
A deed to a lender as a result of or in lieu of foreclosure is exempt, except to the extent the consideration exceeds the unpaid debt and costs (section 11926).
Partnership interests
A transfer of an interest in a continuing partnership that keeps holding the property is not taxed, but a partnership termination under federal tax rules is treated as a taxable transfer (section 11925).
Transfers with no sale price
Because the tax is charged on realty "sold," deeds with no consideration, such as moving a home into your own living trust, are generally recorded with a stated reason for no tax. Ask the title company which exemption language the recorder expects. Property tax reassessment is a separate question; see our property tax guide and Prop 19 guide.
Common transfer tax mistakes
- Using the county rate in a charter city. In Los Angeles, Oakland, San Francisco or San Jose, the city tax can be several times the county's.
- Applying a high tier only to the excess. Measure ULA and the San Francisco tiers apply to the whole price.
- Assuming the seller always pays. City taxes are split by custom in several counties, and the contract controls.
- Using last year's thresholds. Los Angeles and San Jose adjust thresholds, and Berkeley's rate changed on January 1, 2026.
- Pricing just over a tier. In tiered cities, a sale a few dollars above a threshold can owe far more than one just below it. Ask your agent and escrow officer to run both numbers.