City and County of San Francisco Transfer Tax
City and County of San Francisco charges 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 in place of the California state tax ($0.55 per $500 of price or fraction (0.11%)). On a $854,000 home that is $6,746 in total. San Francisco is a consolidated city and county, so this transfer tax rate schedule (SF Business & Tax Regulations Code Art. 12-C) replaces, rather than stacks on top of, a separate county documentary transfer tax; there is no additional $0.55/$500 county layer in San Francisco. Rate applies to the whole value of consideration at the bracket that contains it ('for each $500 or portion thereof', per the official rate table), not marginally.
City and County of San Francisco transfer tax by purchase price
| Purchase price | State tax | City and County of San Francisco | Total |
|---|---|---|---|
| $150,000 | $165 | $750 | $915 |
| $200,000 | $220 | $1,000 | $1,220 |
| $250,000 | $275 | $1,250 | $1,525 |
| $300,000 | $330 | $2,040 | $2,370 |
| $350,000 | $385 | $2,380 | $2,765 |
| $400,000 | $440 | $2,720 | $3,160 |
| $450,000 | $495 | $3,060 | $3,555 |
| $500,000 | $550 | $3,400 | $3,950 |
| $600,000 | $660 | $4,080 | $4,740 |
| $700,000 | $770 | $4,760 | $5,530 |
| $800,000 | $880 | $5,440 | $6,320 |
| $1,000,000 | $1,100 | $6,800 | $7,900 |
Transfer tax calculator
Who pays
Negotiable. San Francisco is a consolidated city and county, so this transfer tax rate schedule (SF Business & Tax Regulations Code Art. 12-C) replaces, rather than stacks on top of, a separate county documentary transfer tax; there is no additional $0.55/$500 county layer in San Francisco. Rate applies to the whole value of consideration at the bracket that contains it ('for each $500 or portion thereof', per the official rate table), not marginally.
Frequently asked questions
How much is the transfer tax in City and County of San Francisco?
City and County of San Francisco charges 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, in place of the California state tax, so a $854,000 home pays $6,746 in total ($939 state, $5,807 local).
Who pays the City and County of San Francisco transfer tax?
Negotiable. San Francisco is a consolidated city and county, so this transfer tax rate schedule (SF Business & Tax Regulations Code Art. 12-C) replaces, rather than stacks on top of, a separate county documentary transfer tax; there is no additional $0.55/$500 county layer in San Francisco. Rate applies to the whole value of consideration at the bracket that contains it ('for each $500 or portion thereof', per the official rate table), not marginally.
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.
California transfer tax overview → All California buyer closing costs →
Figures are computed from the statutes and ordinances cited above and rounded to the dollar. This is general information, not tax or legal advice.
California transfer tax