How the California transfer tax works
State law sets the county tax: $0.55 for each $500 of the price or part of $500, which is $1.10 per $1,000 (California Revenue and Taxation Code 11911). In most of California that is the whole tax: $1,100 on a $1,000,000 sale.
Some cities add a tax of their own on top of the county's. Where a city uses price bands, most apply the rate for the band the price falls in to the whole price, not only to the part above where the band starts. Culver City and Santa Cruz are the exceptions: they charge band by band, so each rate applies only to the part of the price inside its band.
The tax is figured on the price. If the buyer takes over the seller's existing loan, the county tax and some city taxes are figured on the price minus that loan; the calculator assumes no loan is taken over. Your escrow officer works out the final figure.
Los Angeles and Measure ULA
The City of Los Angeles adds $4.50 per $1,000 ($2.25 for each $500 or part) to every sale. On top of that, Measure ULA charges 4% of the whole price on sales over $5.4 million and 5.5% on sales of $10.9 million or more (thresholds in force July 1, 2026 to June 30, 2027; the city adjusts them every July 1). ULA applies only inside the City of Los Angeles; other cities in Los Angeles County do not charge it.
For example, a sale at $5,500,000 inside the City of Los Angeles pays:
- County documentary transfer tax: $6,050
- City of Los Angeles tax: $24,750
- Measure ULA: $220,000
- Total: $250,800
The same home at $5,400,000 would pay no ULA at all, which is why prices near the line get close attention.
Every city’s transfer tax
These cities add a tax on top of the county's $1.10 per $1,000. San Francisco is the exception: its schedule is the whole tax. Every rate links to the official page it comes from.
| City | City tax |
|---|---|
| Alameda Alameda County Alameda County Clerk-Recorder | $12 per $1,000 ($6 per $500 or part) |
| Albany Alameda County In force since January 1, 2021 Alameda County Clerk-Recorder | $15 per $1,000 ($7.50 per $500 or part) |
| Berkeley Alameda County City of Berkeley Alameda County Clerk-Recorder | Up to $1,700,000: $15 per $1,000 ($7.50 per $500 or part) Over $1,700,000: $25 per $1,000 ($12.50 per $500 or part) |
| Culver City Los Angeles County In force since April 1, 2021 City of Culver City | Charged band by band: Under $1,500,000: 0.45% on the part of the price in this band $1,500,000 to under $3,000,000: 1.5% on the part of the price in this band $3,000,000 to under $10,000,000: 3% on the part of the price in this band $10,000,000 or more: 4% on the part of the price in this band |
| El Cerrito Contra Costa County Contra Costa County Clerk-Recorder | $12 per $1,000 |
| Emeryville Alameda County Alameda County Clerk-Recorder | Under $1,000,000: $12 per $1,000 ($6 per $500 or part) $1,000,000 to $2,000,000: $15 per $1,000 ($7.50 per $500 or part) Over $2,000,000: $25 per $1,000 ($12.50 per $500 or part) |
| Hayward Alameda County Alameda County Clerk-Recorder | $8.50 per $1,000 ($4.25 per $500 or part) |
| Los Angeles Los Angeles County In force since July 1, 2026 City of Los Angeles Office of Finance Los Angeles County Registrar-Recorder | City of Los Angeles tax $4.50 per $1,000 ($2.25 per $500 or part) Measure ULA Up to $5,400,000: none Over $5,400,000 to under $10,900,000: 4% of the whole price $10,900,000 or more: 5.5% of the whole price |
| Mountain View Santa Clara County In force since December 20, 2024 City of Mountain View | Up to $6,000,000: $3.30 per $1,000 ($1.65 per $500 or part) Over $6,000,000: $15 per $1,000 |
| Oakland Alameda County City of Oakland Alameda County Clerk-Recorder | Up to $300,000: $10 per $1,000 ($5 per $500 or part) Over $300,000 to $2,000,000: $15 per $1,000 ($7.50 per $500 or part) Over $2,000,000 to $5,000,000: $17.50 per $1,000 ($8.75 per $500 or part) Over $5,000,000: $25 per $1,000 ($12.50 per $500 or part) |
| Palo Alto Santa Clara County Palo Alto Municipal Code 2.34.020 Santa Clara County Clerk-Recorder | $3.30 per $1,000 ($1.65 per $500 or part) |
| Piedmont Alameda County Alameda County Clerk-Recorder | $13 per $1,000 ($6.50 per $500 or part) |
| Redondo Beach Los Angeles County Redondo Beach Municipal Code 8-7.02 Los Angeles County Registrar-Recorder | $2.20 per $1,000 ($1.10 per $500 or part) |
| Richmond Contra Costa County Contra Costa County Clerk-Recorder | Under $1,000,000: $7 per $1,000 $1,000,000 to $3,000,000: $12.50 per $1,000 Over $3,000,000 to $10,000,000: $25 per $1,000 Over $10,000,000: $30 per $1,000 |
| Sacramento Sacramento County Sacramento County Clerk/Recorder | 0.275% of the whole price |
| San Francisco San Francisco City and County of San Francisco | San Francisco transfer tax Over $100 to $250,000: $5 per $1,000 ($2.50 per $500 or part) Over $250,000 to under $1,000,000: $6.80 per $1,000 ($3.40 per $500 or part) $1,000,000 to under $5,000,000: $7.50 per $1,000 ($3.75 per $500 or part) $5,000,000 to under $10,000,000: $22.50 per $1,000 ($11.25 per $500 or part) $10,000,000 to under $25,000,000: $55 per $1,000 ($27.50 per $500 or part) $25,000,000 or more: $60 per $1,000 ($30 per $500 or part) |
| San Jose Santa Clara County In force since July 1, 2025 Santa Clara County Clerk-Recorder, Measure E Santa Clara County Clerk-Recorder | San Jose conveyance tax $3.30 per $1,000 ($1.65 per $500 or part) Measure E Up to $2,300,000: none Over $2,300,000 to $5,000,000: 0.75% of the whole price Over $5,000,000 to $10,000,000: 1% of the whole price Over $10,000,000: 1.5% of the whole price |
| San Leandro Alameda County Alameda County Clerk-Recorder | $11 per $1,000 ($5.50 per $500 or part) |
| San Mateo San Mateo County San Mateo Municipal Code 3.48.010 | Under $10,000,000: 0.5% of the whole price $10,000,000 or more: 1.5% of the whole price |
| San Rafael Marin County Marin County Elections, Measure W | $2 per $1,000 |
| Santa Cruz Santa Cruz County In force since July 1, 2026 City of Santa Cruz, Measure C | Charged band by band: Up to $1,800,000: none Over $1,800,000 to $2,500,000: 0.5% on the part of the price in this band Over $2,500,000 to $3,500,000: 1% on the part of the price in this band Over $3,500,000 to $4,500,000: 1.5% on the part of the price in this band Over $4,500,000: 2% on the part of the price in this band Maximum tax: $200,000 |
| Santa Monica Los Angeles County In force since March 1, 2023 City of Santa Monica Santa Monica Municipal Code 6.96 | Under $5,000,000: $3 per $1,000 $5,000,000 to under $8,000,000: $6 per $1,000 $8,000,000 or more: $56 per $1,000 |
| Santa Rosa Sonoma County Sonoma County Clerk-Recorder Santa Rosa City Code | $2 per $1,000 |
Not in the calculator yet. We leave a city out rather than risk a wrong number when we cannot confirm every figure from an official source. If the property is in one of these cities, ask the city or your escrow officer:
- Pomona: the county lists $2.20 per $1,000, but how the city rounds the price is not published.
- Riverside: the county gives $1.10 per $500 inside the city without saying whether that includes its own $0.55.
- Cotati: the county lists only the county rate, while a title company lists a city tax.
- Petaluma: the county lists $2 per $1,000, but how the city rounds the price is not confirmed from an official source.
- Vallejo: the county lists $1.65 per $500, but how the city rounds the price is not confirmed from an official source.
Changes on the way
- San Francisco, Proposition I (November 3, 2026 ballot): would split the top two rates into two taxes with the same totals, except that a sale of exactly $10,000,000 would pay 2.75% instead of 5.5%, and the first sale of some new buildings with 4 or more homes would pay less. It would take effect 10 days after the vote is declared. San Francisco Controller
- San Rafael, Measure W (November 3, 2026 ballot): would raise the city tax from $2 to $10 per $1,000 of the price, starting 10 days after the results are certified. Marin County Elections
- Piedmont, Measure GG (November 3, 2026 ballot): would raise the city tax from $13 to $17.50 per $1,000, starting July 1, 2027. Alameda County Registrar of Voters
- Albany, Measure S (November 3, 2026 ballot): would replace the flat 1.5% with five rates from 1% to 3% by price band, starting January 1, 2027, with the bands set from recent sales. Alameda County Registrar of Voters
- Los Angeles, Proposition TE (November 3, 2026 ballot): a "Property Transfer Tax Exemption for Victims of the January 2025 Fire Disaster." Los Angeles City Clerk
- Berkeley, Measure W (approved in 2024): from January 1, 2027 the rate becomes 1.5%, 2.5%, 3% or 3.5% of the whole price by price band. The city sets the bands before then; they cannot be lower than $1.6 million, $1.9 million and $3.0 million. City of Berkeley
- Los Angeles, every July 1: the city adjusts the Measure ULA thresholds for inflation. City of Los Angeles Office of Finance
When a change is announced, this page shows it here. On its start date the city reads “being updated” in the calculator until the new figures are confirmed from the official source.
Who pays the transfer tax
Who pays is set by local custom and is negotiable in your purchase contract. Your purchase contract says who pays, and your escrow officer can tell you what is usual where the property is.
- Culver City: either the seller or the buyer may pay; if it goes unpaid, both are liable to the city.
- Oakland: the seller and the buyer are jointly and severally liable for the tax.
- Berkeley: the seller and the buyer are jointly and severally liable for the tax.
- Hayward: the seller or the buyer can pay the tax, or they can share it.