Sacramento Real Property Transfer Tax
$2.75 per $1,000 (0.275%) · plus Sacramento County $1.10 per $1,000
Sacramento charges its own transfer tax of $2.75 per $1,000 (0.275%) on top of the Sacramento County tax of $1.10 per $1,000, so buyers and sellers pay both. On a $1,000,000 sale the total is $3,850 (0.39% of the price), compared with $1,100 in a city without its own tax.
Sacramento transfer tax rates
| Sale price | City tax rate |
|---|---|
| Any sale over $100 | $2.75 per $1,000 (0.275%) |
| Sacramento County documentary transfer tax (every sale) | $1.10 per $1,000 (0.11%), on the price minus any loan the buyer assumes |
The rate is applied to the price itself, without rounding.
Sacramento's tax is 0.275% of the price ($2.75 per $1,000), with no rounding to $500.
Transfer tax at common sale prices
| Sale price | County tax | City tax | Total | Share of price |
|---|---|---|---|---|
| $500,000 | $550 | $1,375 | $1,925 | 0.39% |
| $750,000 | $825 | $2,063 | $2,888 | 0.39% |
| $1,000,000 | $1,100 | $2,750 | $3,850 | 0.39% |
| $1,500,000 | $1,650 | $4,125 | $5,775 | 0.39% |
| $2,000,000 | $2,200 | $5,500 | $7,700 | 0.39% |
| $3,000,000 | $3,300 | $8,250 | $11,550 | 0.39% |
| $5,000,000 | $5,500 | $13,750 | $19,250 | 0.39% |
| $10,000,000 | $11,000 | $27,500 | $38,500 | 0.39% |
At $1 million, Sacramento ranks #20 of the 27 California cities with their own transfer tax.
Sacramento Transfer Tax Calculator
Total transfer tax
Who pays
California law doesn't say whether the buyer or the seller pays a transfer tax; the purchase contract does. By custom sellers usually pay the county tax, and city taxes are often split or follow local practice. It's negotiable, so settle it in the contract, and ask your escrow officer for the exact figure: the tax is calculated and paid when the deed is recorded.
How Sacramento compares
Sacramento is the only city in Sacramento County with its own transfer tax; the rest of the county pays $1.10 per $1,000 ($1,100 on $1 million).
Transfer tax in all 27 California cities with their own rate →
Frequently Asked Questions
How much is the transfer tax in Sacramento?
Sacramento charges $2.75 per $1,000 (0.275%), plus the Sacramento County tax of $1.10 per $1,000. On a $1 million sale that is $3,850 in total; on $2,000,000 it is $7,700.
Who pays the transfer tax in Sacramento?
No state or city law decides who pays. The purchase contract does. By custom the seller usually pays the county tax, and the city tax is often split or follows local practice, so negotiate it and ask your agent or escrow officer what is usual locally.
Do I pay both the Sacramento County and Sacramento transfer taxes?
Yes. Sacramento is a charter city with its own tax, so it is added to the county's $1.10 per $1,000. In general-law cities, by contrast, the city's share is credited against the county tax and buyers pay $1.10 per $1,000 in total.
How is the Sacramento transfer tax calculated?
The rate is applied to the price itself, without rounding.
Are any transfers exempt from the Sacramento transfer tax?
The county tax applies only to sales, so gifts and transfers for no payment, such as most transfers into your own living trust or between spouses in a divorce, generally owe nothing. Sacramento has its own exemption rules, which can differ; ask the city's finance department or your escrow officer before relying on one.
Sources
- Sacramento transfer tax source: Sacramento County Clerk/Recorder, City of Sacramento Additional Real Property Transfer Tax page (rate .00275 of consideration, collected at recording since 2013-09-01).
- California Revenue and Taxation Code 11911 (county documentary transfer tax and the general-law city credit)
Educational estimate only, not tax or legal advice. Transfer taxes have exemptions and special cases this page doesn't cover. The escrow or title company calculates the exact amount at closing.