California Transfer Tax Calculator
The county documentary transfer tax every California sale pays, plus the extra city taxes in San Francisco, Oakland, Berkeley and Los Angeles (including the Measure ULA "mansion tax").
Every California county charges a documentary transfer tax of $1.10 per $1,000 of the sale price ($0.55 per $500). Some cities add their own tax on top, much higher in San Francisco, Oakland, Berkeley and Los Angeles, where sales above $5.4 million also pay Measure ULA.
Enter the sale price and choose the city if the property is in one of the cities below. Otherwise leave it on "Other city / unincorporated".
Transfer Tax Calculator
Total Transfer Tax
County tax
City tax
Share of price
How this is calculated
County tax. Revenue and Taxation Code 11911 lets every county charge $0.55 for each $500 of value, or fractional part of $500, so a $800,000 sale pays $880. Liens or loans the buyer takes over are not counted. In most cities the city's own half-rate tax is credited against the county tax, so the total stays at $1.10 per $1,000.
Charter cities with their own tax. Some charter cities charge a separate, higher rate on top of the county tax:
- Los Angeles: $2.25 per $500 (0.45%), plus Measure ULA of 4% on sales over $5,400,000 and 5.5% at $10,900,000 or more, on the whole price. The ULA thresholds are adjusted every July 1.
- San Francisco: a single city-and-county tax from $2.50 to $30.00 per $500 depending on the price. The rate for the price bracket applies to the whole price.
- Oakland: 1% up to $300,000, 1.5% up to $2 million, 1.75% up to $5 million, and 2.5% above, on the whole price.
- Berkeley: 1.5% up to $1.7 million and 2.5% above (2026 rates; Measure W changes them in 2027).
Other charter cities, including San Jose, Santa Monica, Culver City, Sacramento, Alameda, Richmond, Hayward, Mountain View and Palo Alto, also have their own rates that are not in this calculator yet. Your escrow officer can confirm the exact amount.
Who pays. No state law decides who pays. By custom sellers usually pay the county tax, and city taxes are often split or follow local custom, but the purchase contract controls.
Frequently Asked Questions
How much is the transfer tax in California?
Every county charges $1.10 per $1,000 of the sale price ($0.55 per $500). Most cities add nothing extra because their share is credited against the county tax, but some charter cities such as Los Angeles, San Francisco, Oakland and Berkeley charge much higher rates of their own.
What is the Los Angeles mansion tax (Measure ULA)?
An extra city transfer tax on sales in the City of Los Angeles: 4% of the whole price for sales over $5.4 million and 5.5% at $10.9 million or more, for transfers closing after June 30, 2026. The thresholds are adjusted every July 1. It is on top of the regular county and city transfer taxes.
Who pays transfer tax in California, the buyer or the seller?
The purchase contract decides. By custom the seller usually pays the county documentary transfer tax, while city taxes follow local custom and are sometimes split. Ask your agent or escrow officer what is customary in your area.
Is transfer tax charged on a loan balance the buyer assumes?
For the county tax, no. It is based on the price excluding any lien or encumbrance that remains on the property at the time of sale. Some city taxes are based on the full value, so check the city rules.
Are there exemptions from California transfer tax?
Yes. Common exemptions include gifts, transfers between spouses in a divorce, transfers into a revocable living trust, and inheritances. The deed must state the exemption and the code section that allows it.
This tool provides an educational estimate only and is not tax or legal advice. Exemptions, entity transfers and local rules can change the tax. Confirm the amount with your escrow or title company before closing.