San Francisco Real Property Transfer Tax
0.5% to 6% depending on price · replaces the county tax
San Francisco is a consolidated city and county, so it charges one transfer tax instead of a county tax plus a city tax: 0.5% to 6% depending on price. On a $1,000,000 sale the total is $7,500 (0.75% of the price).
San Francisco transfer tax rates
| Sale price | City tax rate |
|---|---|
| Up to $250,000 | $5.00 per $1,000 (0.5%) |
| Over $250,000 to just under $1 million | $6.80 per $1,000 (0.68%) |
| From $1 million to just under $5 million | $7.50 per $1,000 (0.75%) |
| From $5 million to just under $10 million | $22.50 per $1,000 (2.25%) |
| From $10 million to just under $25 million | $55.00 per $1,000 (5.5%) |
| $25 million or more | $60.00 per $1,000 (6%) |
The rate for the bracket the price falls in applies to the whole price, so crossing a threshold by $1 raises the tax on every dollar.
Like the county tax, the city tax is charged per $500 of value or fraction of $500.
San Francisco is a consolidated city and county: this single tax replaces the county tax.
Transfer tax at common sale prices
| Sale price | Transfer tax | Share of price |
|---|---|---|
| $500,000 | $3,400 | 0.68% |
| $750,000 | $5,100 | 0.68% |
| $1,000,000 | $7,500 | 0.75% |
| $1,500,000 | $11,250 | 0.75% |
| $2,000,000 | $15,000 | 0.75% |
| $3,000,000 | $22,500 | 0.75% |
| $5,000,000 | $112,500 | 2.25% |
| $10,000,000 | $550,000 | 5.5% |
At $1 million, San Francisco ranks #11 of the 27 California cities with their own transfer tax.
San Francisco 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 San Francisco compares
San Francisco is its own county.
Transfer tax in all 27 California cities with their own rate →
Frequently Asked Questions
How much is the transfer tax in San Francisco?
San Francisco's transfer tax is 0.5% to 6% depending on price, and it replaces the county tax. On a $1 million sale that is $7,500 in total; on $2,000,000 it is $15,000.
Who pays the transfer tax in San Francisco?
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.
Does San Francisco also charge the county transfer tax?
No. San Francisco is a single city and county, so its transfer tax is the only one. It already includes what other places charge as the county tax.
How is the San Francisco transfer tax calculated?
The rate for the bracket the price falls in applies to the whole price, so crossing a threshold by $1 raises the tax on every dollar. Like the county tax, the city tax is charged per $500 of value or fraction of $500.
Are any transfers exempt from the San Francisco 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. San Francisco has its own exemption rules, which can differ; ask the city's finance department or your escrow officer before relying on one.
Sources
- San Francisco transfer tax source: SF Business & Tax Regulations Code Art. 12-C sec. 1102 as amended by Prop I (Nov 2020) (files.amlegal.com 2020-11-03-PropI.pdf); SF Assessor transfer factsheet 2025 for lower tiers and the $850,000 example. The proposed 2026 BUILD Act reduction was shelved (June 2026).
- 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.