California Transfer Tax: How Much It Is and Who Pays
California's County Documentary Transfer Tax is $0.55 per $500 of price or fraction (0.11%): $939 on a $854,000 home. Cities and counties add their own; City of Los Angeles's brings the total there to $4,782.
California transfer tax by purchase price
| Purchase price | State tax | Total |
|---|---|---|
| $150,000 | $165 | $165 |
| $200,000 | $220 | $220 |
| $250,000 | $275 | $275 |
| $300,000 | $330 | $330 |
| $350,000 | $385 | $385 |
| $400,000 | $440 | $440 |
| $450,000 | $495 | $495 |
| $500,000 | $550 | $550 |
| $600,000 | $660 | $660 |
| $700,000 | $770 | $770 |
| $800,000 | $880 | $880 |
| $1,000,000 | $1,100 | $1,100 |
Transfer tax calculator
Who pays
Who pays the transfer tax in California is negotiable in the purchase contract. No statewide statutory default; common regional custom (not confirmed against an official source) has the seller customarily paying in much of Northern California, while it is more negotiable elsewhere.
City and county transfer taxes in California
These stack on the state tax unless noted. Open a jurisdiction for the combined figure at every price.
| Jurisdiction | Local rate | Total on a $854,000 home |
|---|---|---|
| City of Los Angeles | 0.45% of the purchase price | $4,782 |
| City of Los Angeles - Measure ULA | the whole price is taxed at the bracket rate: 0% up to $5,400,000, 4% from $5,400,000 to $10,900,000, 5.5% above $10,900,000 | $939 |
| City and County of San Francisco | the whole price is taxed at the bracket rate: 0.5% up to $250,000, 0.68% from $250,000 to $1,000,000, 0.75% from $1,000,000 to $5,000,000, 2.25% from $5,000,000 to $10,000,000, 5.5% from $10,000,000 to $25,000,000, 6% above $25,000,000 | $6,746 |
| City of Oakland | the whole price is taxed at the bracket rate: 1% up to $300,000, 1.5% from $300,000 to $2,000,000, 1.75% from $2,000,000 to $5,000,000, 2.5% above $5,000,000 | $13,749 |
| City of Berkeley | the whole price is taxed at the bracket rate: 1.5% up to $1,700,000, 2.5% above $1,700,000 | $13,749 |
| City of San Jose - Measure E | the whole price is taxed at the bracket rate: 0% up to $2,300,000, 0.75% from $2,300,000 to $5,000,000, 1% from $5,000,000 to $10,000,000, 1.5% above $10,000,000 | $939 |
| City of San Rafael | $2 per $1,000 of price or fraction (0.2%) | $2,647 |
| City of San Jose | $1.65 per $500 of price or fraction (0.33%) | $3,757 |
| City of Palo Alto | $1.65 per $500 of price or fraction (0.33%) | $3,757 |
| City of Mountain View | $1.65 per $500 of price or fraction (0.33%) | $3,757 |
| City of Vallejo | $3.30 per $1,000 of price or fraction (0.33%) | $3,757 |
| City of Santa Rosa | $2 per $1,000 of price or fraction (0.2%) | $2,647 |
Frequently asked questions
How much is the transfer tax in California?
The state rate is $0.55 per $500 of price or fraction (0.11%), which is $939 on a $854,000 home; City of Los Angeles, City of Los Angeles - Measure ULA and City and County of San Francisco add a local tax on top.
Who pays the transfer tax in California?
Who pays the transfer tax in California is negotiable in the purchase contract. No statewide statutory default; common regional custom (not confirmed against an official source) has the seller customarily paying in much of Northern California, while it is more negotiable elsewhere.
Is there a mortgage or recordation tax too?
No. California taxes the deed only; recording the mortgage costs a flat recording fee, not a percentage.
Are there exemptions?
No statewide California exemption was identified. The City of Oakland offers a discounted transfer tax rate (0.50% and 1.00% on its two lowest tiers, versus the standard 1.00% and 1.50%) for qualifying low- and moderate-income first-time homebuyers.
Sources
Rates as the statute or revenue department publishes them, checked 2026-09-22. Figures are computed from those rates and rounded to the dollar; exemptions for first-time buyers or principal residences are noted where they exist and are not applied. All sources.
All California buyer closing costs → California title insurance cost →
Figures are computed from the statute cited above and rounded to the dollar. This is general information, not tax or legal advice.
Transfer tax in every state