San Mateo Real Property Transfer Tax
0.5% to 1.5% depending on price · plus San Mateo County $1.10 per $1,000
San Mateo charges its own transfer tax of 0.5% to 1.5% depending on price on top of the San Mateo County tax of $1.10 per $1,000, so buyers and sellers pay both. On a $1,000,000 sale the total is $6,100 (0.61% of the price), compared with $1,100 in a city without its own tax.
San Mateo transfer tax rates
| Sale price | City tax rate |
|---|---|
| Under $10 million | $5.00 per $1,000 (0.5%) |
| $10 million or more | $15.00 per $1,000 (1.5%) |
| San Mateo County documentary transfer tax (every sale) | $1.10 per $1,000 (0.11%), on the price minus any loan the buyer assumes |
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.
The rate is applied to the price itself, without rounding.
Measure CC (2022): 0.5% below $10 million, 1.5% at $10 million or more, on the whole price.
Transfer tax at common sale prices
| Sale price | County tax | City tax | Total | Share of price |
|---|---|---|---|---|
| $500,000 | $550 | $2,500 | $3,050 | 0.61% |
| $750,000 | $825 | $3,750 | $4,575 | 0.61% |
| $1,000,000 | $1,100 | $5,000 | $6,100 | 0.61% |
| $1,500,000 | $1,650 | $7,500 | $9,150 | 0.61% |
| $2,000,000 | $2,200 | $10,000 | $12,200 | 0.61% |
| $3,000,000 | $3,300 | $15,000 | $18,300 | 0.61% |
| $5,000,000 | $5,500 | $25,000 | $30,500 | 0.61% |
| $10,000,000 | $11,000 | $150,000 | $161,000 | 1.61% |
At $1 million, San Mateo ranks #12 of the 27 California cities with their own transfer tax.
San Mateo 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 Mateo compares
San Mateo is the only city in San Mateo 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 San Mateo?
San Mateo charges 0.5% to 1.5% depending on price, plus the San Mateo County tax of $1.10 per $1,000. On a $1 million sale that is $6,100 in total; on $2,000,000 it is $12,200.
Who pays the transfer tax in San Mateo?
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 San Mateo County and San Mateo transfer taxes?
Yes. San Mateo 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 San Mateo 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. The rate is applied to the price itself, without rounding.
Are any transfers exempt from the San Mateo 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 Mateo has its own exemption rules, which can differ; ask the city's finance department or your escrow officer before relying on one.
Sources
- San Mateo transfer tax source: City of San Mateo Ordinance 2022-15 (Measure CC), effective 2022-12-22.
- 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.