California Transfer Tax by City
The county documentary transfer tax every sale pays, the charter cities that add their own, and what that costs on a typical sale.
Every California real estate sale pays the county documentary transfer tax: $0.55 per $500 of value, or $1.10 per $1,000 ($1,100 on a $1,000,000 sale). In most cities that's all. But 27 charter cities add their own tax, from about 0.1% to over 5% of the price, and in Oakland, Berkeley, Albany and Emeryville a $1 million sale pays $16,100 in total.
The county tax
Revenue and Taxation Code 11911 lets each county charge $0.55 for each $500 of value or fraction of $500. All 58 counties do. A general-law city can charge half that, but it's credited against the county tax, so the buyer and seller pay the same total. The tax is figured on the price, net of any loan the buyer assumes, and paid when the deed is recorded.
Cities with their own transfer tax
Charter cities can set their own rates. Total transfer tax (county plus city) at three sale prices:
| City | $1,000,000 sale | $2,000,000 sale | $6,000,000 sale |
|---|---|---|---|
| County tax only (most cities) | $1,100 | $2,200 | $6,600 |
| Alameda | $13,100 | $26,200 | $78,600 |
| Albany | $16,100 | $32,200 | $96,600 |
| Berkeley | $16,100 | $52,200 | $156,600 |
| Culver City | $5,600 | $16,450 | $125,850 |
| El Cerrito | $13,100 | $26,200 | $78,600 |
| Emeryville | $16,100 | $32,200 | $156,600 |
| Hayward | $9,600 | $19,200 | $57,600 |
| Los Angeles | $5,600 | $11,200 | $273,600 |
| Mountain View | $4,400 | $8,800 | $96,600 |
| Oakland | $16,100 | $32,200 | $156,600 |
| Palo Alto | $4,400 | $8,800 | $26,400 |
| Petaluma | $3,100 | $6,200 | $18,600 |
| Piedmont | $14,100 | $28,200 | $84,600 |
| Pomona | $3,300 | $6,600 | $19,800 |
| Redondo Beach | $3,300 | $6,600 | $19,800 |
| Richmond | $13,600 | $27,200 | $156,600 |
| Riverside | $2,200 | $4,400 | $13,200 |
| Sacramento | $3,850 | $7,700 | $23,100 |
| San Francisco | $7,500 | $15,000 | $135,000 |
| San Jose | $4,400 | $8,800 | $86,400 |
| San Leandro | $12,100 | $24,200 | $72,600 |
| San Mateo | $6,100 | $12,200 | $36,600 |
| San Rafael | $3,100 | $6,200 | $18,600 |
| Santa Cruz | $1,100 | $3,200 | $65,100 |
| Santa Monica | $4,100 | $8,200 | $42,600 |
| Santa Rosa | $3,100 | $6,200 | $18,600 |
| Vallejo | $4,400 | $8,800 | $26,400 |
Most tiered rates apply to the whole price once a sale passes a threshold, not just the part above it; Culver City and Santa Cruz tax only the part of the price in each bracket. Every city's page has its brackets, more example prices and a calculator: transfer tax by city.
The cities, one by one
| City | County | City rate |
|---|---|---|
| Alameda | Alameda | $12.00 per $1,000 (1.2%) |
| Albany | Alameda | $15.00 per $1,000 (1.5%) |
| Berkeley | Alameda | 1.5% to 2.5% depending on price |
| Culver City | Los Angeles | 0.45% to 4% in brackets |
| El Cerrito | Contra Costa | $12.00 per $1,000 (1.2%) |
| Emeryville | Alameda | 1.2% to 2.5% depending on price |
| Hayward | Alameda | $8.50 per $1,000 (0.85%) |
| Los Angeles | Los Angeles | 0.45% plus Measure ULA tax of 4% to 5.5% on high-value sales |
| Mountain View | Santa Clara | 0.33% to 1.5% depending on price |
| Oakland | Alameda | 1% to 2.5% depending on price |
| Palo Alto | Santa Clara | $3.30 per $1,000 (0.33%) |
| Petaluma | Sonoma | $2.00 per $1,000 (0.2%) |
| Piedmont | Alameda | $13.00 per $1,000 (1.3%) |
| Pomona | Los Angeles | $2.20 per $1,000 (0.22%) |
| Redondo Beach | Los Angeles | $2.20 per $1,000 (0.22%) |
| Richmond | Contra Costa | 0.7% to 3% depending on price |
| Riverside | Riverside | $1.10 per $1,000 (0.11%) |
| Sacramento | Sacramento | $2.75 per $1,000 (0.275%) |
| San Francisco | San Francisco | 0.5% to 6% depending on price (replaces the county tax) |
| San Jose | Santa Clara | 0.33% plus Measure E tax of 0.75% to 1.5% on high-value sales |
| San Leandro | Alameda | $11.00 per $1,000 (1.1%) |
| San Mateo | San Mateo | 0.5% to 1.5% depending on price |
| San Rafael | Marin | $2.00 per $1,000 (0.2%) |
| Santa Cruz | Santa Cruz | 0.5% to 2% in brackets |
| Santa Monica | Los Angeles | 0.3% to 5.6% depending on price |
| Santa Rosa | Sonoma | $2.00 per $1,000 (0.2%) |
| Vallejo | Solano | $3.30 per $1,000 (0.33%) |
Los Angeles' Measure ULA thresholds took effect July 1, 2026 and are re-indexed each July 1. Berkeley's rates change on January 1, 2027. San Rafael voters decide on November 3, 2026 whether to raise its rate from 0.2% to 1%.
Who pays
State law doesn't assign the tax to the buyer or the seller; the purchase contract does. Local custom usually has the seller pay the county tax, while city taxes are split or assigned differently in each market. In a high-tax city, who pays is a real negotiating point.
Is it deductible?
For a home you live in, transfer tax isn't deductible as a tax. A seller's share reduces the amount realized on the sale, and a buyer's share is added to the home's cost basis, so both lower taxable gain eventually. See California capital gains tax.
Run the numbers
The Transfer Tax Calculator computes the county and city tax for any price in the cities above. Buying? The new assessment also brings a supplemental property tax bill.
Frequently Asked Questions
How much is the transfer tax in California?
The county documentary transfer tax is $0.55 per $500 of value, or $1.10 per $1,000, statewide. In most cities that's the whole tax. Charter cities such as Los Angeles, San Francisco, Oakland and Berkeley add their own, which can be many times larger.
Who pays the transfer tax in California, the buyer or the seller?
The law doesn't say; it's part of the purchase contract. By local custom the seller usually pays the county tax, and city taxes are split or assigned differently from place to place. It's negotiable.
What is Measure ULA?
Los Angeles' "mansion tax," an extra city transfer tax of 4% on sales over a threshold and 5.5% over a higher threshold. The thresholds are adjusted every July 1; the current ones took effect July 1, 2026. It applies to the whole price, not just the part above the threshold.
Does the transfer tax apply to the whole price or just the part over a threshold?
In most tiered city taxes, including Los Angeles, San Francisco, Oakland and San Jose, the rate for the highest bracket the price reaches applies to the entire price, so a sale just over a threshold can cost much more than one just under it. Culver City and Santa Cruz are the exceptions: each rate applies only to the part of the price in its bracket.
Are there exemptions from transfer tax?
Yes, some. Transfers without a sale, such as gifts, transfers into a revocable trust, and some transfers between spouses or on divorce, generally aren't taxed. City ordinances have their own exemptions, so check with the county recorder.
This article is for general information only and is not legal or tax advice. City rates change; confirm with the county recorder or city finance department before closing. Sources: Revenue and Taxation Code 11911 (county and general-law city documentary transfer tax); City of Los Angeles Office of Finance (Real Property Transfer Tax and Measure ULA FAQ); San Francisco Business and Tax Regulations Code Art. 12-C as amended by Prop I (2020) and the SF Assessor transfer tax factsheet; City of Oakland and City of Berkeley real property transfer tax pages; county recorder rate tables for Alameda, Contra Costa, Los Angeles, Marin, Riverside, Sacramento, Santa Clara and Sonoma counties; CaliforniaCityFinance.com transfer tax chart (Dec 2025).