California Real Estate Transfer Tax Report 2026
How county and city transfer taxes are calculated, who customarily pays them, and where a price threshold can sharply change a seller’s bill.
Updated October 2026. Every California county charges a documentary transfer tax of $1.10 per $1,000 of a home’s sale price under Revenue and Taxation Code §11911, about $992 on the $901,420 statewide median single-family price reported by the California Association of REALTORS® (C.A.R.) for August 2026. Location matters far more than that base rate: the California Senate Local Government Committee counted 27 charter cities with their own rates in June 2026, and in Oakland, Berkeley, Albany and Emeryville the combined tax at Alameda County’s $1,285,000 median price is about $20,688. This report explains how the taxes are calculated, why some city rates jump at a threshold, who customarily pays and what is changing.
California transfer tax data: key findings (October 2026)
Published October 2, 2026. Each statistic below names its source and period.
- All 58 California counties levy a documentary transfer tax of $1.10 per $1,000 of the sale price ($0.55 per $500, Revenue and Taxation Code §11911): about $992 on the $901,420 statewide median single-family price (C.A.R., August 2026).
- 27 cities add their own transfer tax (California Senate Local Government Committee, June 2026). This report verifies 25 of them against official city or county sources.
- At each county's median single-family price, the highest totals are in Alameda County cities: Albany, Berkeley, Emeryville and Oakland ($20,688 each), Piedmont ($18,118), Alameda ($16,834) at the county's $1,285,000 median. In San Francisco the total at its $1,875,000 median is about $14,062, and in the City of Los Angeles about $5,303 at the $946,950 county median.
- Most tiered cities apply one rate to the entire price once a threshold is crossed; only Culver City and Santa Cruz tax each bracket separately.
- Measure ULA adds 4% to City of Los Angeles sales above $5.4 million and 5.5% above $10.9 million (thresholds effective July 1, 2026): a $6 million sale owes about $273,600 in total transfer tax, versus $28,000 at $5 million.
- San Francisco's rates (which include the county share) range from $5.00 to $60.00 per $1,000; a $1,500,000 sale there owes about $11,250.
Who pays the transfer tax when selling a house in California?
It is negotiable. By local custom the seller usually pays the county tax; customs for city taxes vary by city (some split them between buyer and seller). The purchase contract controls.
Is there a transfer tax on an inherited home?
The documentary transfer tax applies to a sale for consideration. When the heir later sells the home, the county tax (and any city tax) applies to that sale.
How is the California transfer tax calculated?
The county rate is $0.55 for each $500 of value or fraction of $500, which works out to $1.10 per $1,000 of the sale price, excluding loans that stay on the property.
| City | County | City rate | County median price (Aug 2026) | City + county tax at that price |
|---|---|---|---|---|
| Alameda | Alameda | $12.00 per $1,000 | $1,285,000 | $16,834 |
| Albany | Alameda | $15.00 per $1,000 | $1,285,000 | $20,688 |
| Berkeley | Alameda | $15.00 per $1,000 up to $1.7M; $25.00 per $1,000 from $1.7M (rate applies to the whole price) | $1,285,000 | $20,688 |
| Culver City | Los Angeles | 0.45% up to $1.5M; 1.5% on the portion above $1.5M; 3% on the portion above $3M; 4% on the portion above $10M (bracket rates) | $946,950 | $5,303 |
| Emeryville | Alameda | $12.00 per $1,000 up to $1M; $15.00 per $1,000 from $1M; $25.00 per $1,000 from $2M (rate applies to the whole price) | $1,285,000 | $20,688 |
| Hayward | Alameda | $8.50 per $1,000 | $1,285,000 | $12,336 |
| Los Angeles | Los Angeles | $4.50 per $1,000 up to $5.4M; $44.50 per $1,000 from $5.4M; $59.50 per $1,000 from $10.9M (rate applies to the whole price) | $946,950 | $5,303 |
| Mountain View | Santa Clara | $3.30 per $1,000 up to $6M; $15.00 per $1,000 from $6M (rate applies to the whole price) | $1,900,000 | $8,360 |
| Oakland | Alameda | $10.00 per $1,000 up to $300,000; $15.00 per $1,000 from $300,000; $17.50 per $1,000 from $2M; $25.00 per $1,000 from $5M (rate applies to the whole price) | $1,285,000 | $20,688 |
| Palo Alto | Santa Clara | $3.30 per $1,000 | $1,900,000 | $8,360 |
| Petaluma | Sonoma | $2.00 per $1,000 | $790,000 | $2,449 |
| Piedmont | Alameda | $13.00 per $1,000 | $1,285,000 | $18,118 |
| Pomona | Los Angeles | $2.20 per $1,000 | $946,950 | $3,125 |
| Redondo Beach | Los Angeles | $2.20 per $1,000 | $946,950 | $3,125 |
| Riverside | Riverside | $1.10 per $1,000 | $632,990 | $1,393 |
| Sacramento | Sacramento | $2.75 per $1,000 | $549,000 | $2,114 |
| San Francisco | San Francisco | $5.00 per $1,000 up to $250,000; $6.80 per $1,000 from $250,000; $7.50 per $1,000 from $1M; $22.50 per $1,000 from $5M; $55.00 per $1,000 from $10M; $60.00 per $1,000 from $25M (rate applies to the whole price), including the county tax | $1,875,000 | $14,062 |
| San Jose | Santa Clara | $3.30 per $1,000 up to $2.3M; $10.80 per $1,000 from $2.3M; $13.30 per $1,000 from $5M; $18.30 per $1,000 from $10M (rate applies to the whole price) | $1,900,000 | $8,360 |
| San Leandro | Alameda | $11.00 per $1,000 | $1,285,000 | $15,548 |
| San Mateo | San Mateo | $5.00 per $1,000 up to $10M; $15.00 per $1,000 from $10M (rate applies to the whole price) | $2,250,000 | $13,725 |
| San Rafael | Marin | $2.00 per $1,000 | $1,650,500 | $5,117 |
| Santa Cruz | Santa Cruz | 0.5% to 2% on the portion of the price above $1.8M, in brackets, capped at $200,000 (Measure C, from July 1, 2026) | $1,370,000 | $1,507 |
| Santa Monica | Los Angeles | $3.00 per $1,000 up to $5M; $6.00 per $1,000 from $5M; $56.00 per $1,000 from $8M (rate applies to the whole price) | $946,950 | $3,883 |
| Santa Rosa | Sonoma | $2.00 per $1,000 | $790,000 | $2,449 |
| Vallejo | Solano | $3.30 per $1,000 | $575,000 | $2,530 |
Totals add the county's $1.10 per $1,000 except in San Francisco, whose published rates include it. Riverside, Palo Alto, Vallejo and San Jose base rates were confirmed through official compilations; Richmond and El Cerrito also levy city taxes but could not be confirmed on an official page and are excluded.
Sources: California Revenue and Taxation Code §11911; Los Angeles County Registrar-Recorder: documentary transfer taxes; C.A.R. August 2026 home sales and price report. Download the data (CSV) · How to cite this report
How does California’s county transfer tax work?
The county documentary transfer tax is a one-time tax on the deed when real property is sold: $0.55 for each $500 of value or fraction of $500, equal to $1.10 per $1,000, whenever the price paid exceeds $100 (§11911). All 58 counties levy it.
The county tax excludes “the value of any lien or encumbrance remaining” on the property, so a loan the buyer formally assumes is not taxed; paying off the seller’s mortgage at closing does not reduce the tax. The price is counted in whole $500 steps, so a $901,420 sale is taxed as 1,803 units, or $991.65.
The deed must show the tax due, and the county recorder will not record a taxable deed unless the tax is paid at recording (§§11932-11933). In a typical sale, escrow calculates the tax and pays it from the closing funds.
Which California cities add their own transfer tax?
Twenty-seven charter cities levy their own rates, according to the Senate Local Government Committee, and this report confirmed 25 of them on official sources; Richmond and El Cerrito could not be confirmed. Rates are highest in Alameda County, from $8.50 per $1,000 in Hayward to $25.00 in the top tiers of Oakland, Berkeley and Emeryville, and in San Francisco, whose schedule includes the county share. Most other confirmed city rates below their top thresholds range from $1.10 (Riverside) to $5.00 (San Mateo) per $1,000.
State law explains why only charter cities add to the bill. Any city may levy half the county rate, but the county credits that amount against its own tax, so the total stays at $1.10 per $1,000 (§11911). A charter-city tax that does not conform to state law earns no credit, so it is added on top of the county’s $1.10 (§11931). Everywhere else, sellers pay only the county tax.
Why do some city taxes jump at a price threshold?
The jump happens because most tiered cities use whole-price tiers: the sale price selects a rate, and that rate applies to the entire price. Los Angeles, San Francisco, Oakland, Berkeley, Emeryville, Santa Monica, San Mateo, Mountain View and San Jose work this way. Only Culver City and Santa Cruz use bracket (marginal) rates, which apply the higher rate only to the part of the price above each threshold.
Whole-price tiers create a cliff. In Mountain View, a sale at exactly $6,000,000 owes $19,800 in city tax at $1.65 per $500, while the city’s own example for a $6,000,001 sale shows $90,015.
| City | Threshold | Higher rate applies to | Example |
|---|---|---|---|
| Los Angeles (Measure ULA) | Over $5.4M | Entire price (adds 4%) | $1 over $5.4M adds about $216,000 |
| Berkeley | Over $1.7M | Entire price (2.5% instead of 1.5%) | $25,500 at $1.7M; $50,000 at $2M |
| Culver City | $1.5M | Only the part above it (1.5%) | $6,750 plus 1.5% of the amount over $1.5M |
| Santa Cruz (Measure C) | $1.8M | Only the parts above it (0.5% to 2%) | $4,500 on a $2.6M sale |
Before setting a list price or answering an offer near a threshold, compare net proceeds on each side of it, because a slightly higher price can leave whoever pays the tax with less. Thresholds also move: Los Angeles adjusts the ULA thresholds every year, Culver City adjusts its brackets every five years, and Santa Cruz begins adjusting in July 2027.
How does Measure ULA work in the City of Los Angeles?
Measure ULA, in effect since April 1, 2023, adds a special tax to the city’s base transfer tax of $2.25 per $500 (0.45%). For sales closing after June 30, 2026, the Office of Finance applies 4% to prices over $5,400,000 and under $10,900,000, and 5.5% at $10,900,000 or more, both on the entire price. ULA counts any loan the buyer assumes; the base tax does not.
With the county’s $1.10 per $1,000, the total is about $28,000 on a $5 million sale but about $273,600 on a $6 million sale, because crossing $5.4 million adds 4% of the whole price. The thresholds, $5.3 million and $10.6 million a year earlier, are adjusted annually by the chained Consumer Price Index.
ULA applies only inside the City of Los Angeles; the Los Angeles County Registrar-Recorder lists Culver City, Pomona, Redondo Beach and Santa Monica as the county’s other cities with their own taxes.
Who customarily pays the transfer tax in California?
By custom, the seller pays the county tax; customs for city taxes vary, and every allocation is negotiable. Chicago Title’s 2026 California Customary Practices Guide lists the seller as customarily paying the county tax in every county; in San Francisco, the county share is part of the city tax, which the seller customarily pays.
For city taxes, the same guide shows a customary buyer-seller split in Alameda County cities such as Oakland and Berkeley, and in Sacramento, San Mateo, Mountain View, Palo Alto, San Jose and the City of Santa Cruz. The seller customarily pays in the City of Los Angeles and the other Los Angeles County cities with a tax, and in San Rafael, Riverside, Vallejo, Petaluma and Santa Rosa. Culver City notes that either party may pay, but both are jointly and severally liable if the tax goes unpaid.
What transfer tax changes are coming?
Berkeley’s higher tiers start January 1, 2027; the other changes below are proposals on the November 3, 2026 ballot and take effect only if voters approve them.
- Berkeley: Measure W, approved in November 2024, adds 3% and 3.5% tiers for higher-priced sales; the city will recalculate the thresholds before they start.
- San Rafael: Measure W would raise the rate from 0.2% to 1%.
- Piedmont: a measure would raise the rate from $13.00 to $17.50 per $1,000, effective July 1, 2027.
- San Francisco: Proposition I would halve the 5.5% and 6% rates on sales of $10 million or more and add a new tax of about the same amount earmarked for affordable housing and tenant programs. Proposition J would end the foreclosure exemption from March 1, 2027, except for homes and residential or mixed-use buildings with fewer than five units.
- Los Angeles: a one-time ULA exemption for residential properties damaged or destroyed in the Palisades Fire and sold within five years of the fire.
- Benicia: Measures Y and Z would make Benicia a charter city with a transfer tax on homes built from 2027 and on older homes selling for $2 million or more, as reported by the Vallejo Sun.
A statewide initiative to eliminate local “mansion taxes” such as ULA was pulled from the November ballot in late June 2026, according to LAist.
How to estimate your transfer tax, step by step
- Confirm the jurisdiction. Check whether the home is inside a city or unincorporated; the county recorder’s website lists city taxes.
- Start from the contract price. For the county tax, subtract only a loan the buyer assumes.
- Calculate the county tax. Divide the price by $500, round up to a whole number and multiply by $0.55.
- Add any city tax. Check whether the city rate applies to the whole price or by bracket. In San Francisco, use only the city schedule.
- Apply the agreed split. The purchase agreement decides who pays; escrow shows the final figures.
Worked example: an Oakland home selling for $1,285,000, Alameda County’s August 2026 median single-family price (C.A.R.).
| Step | Calculation | Amount |
|---|---|---|
| County tax | $1,285,000 ÷ $500 = 2,570 units × $0.55 | $1,413.50 |
| Oakland city tax | 1.5% × $1,285,000 (the $300,001 to $2,000,000 tier, applied to the whole price) | $19,275.00 |
| Total | County tax + city tax | $20,688.50 |
If the seller pays the county tax and half the city tax, as local custom suggests, the seller’s share is about $11,051; the purchase contract controls the actual split.
Frequently asked questions
Can I deduct the transfer tax on my income tax return?
Not as a deduction. IRS Publication 523 says there is no tax deduction for transfer taxes paid when you sell your home, but a seller can treat them as selling expenses, which reduce the amount realized on the sale. A CPA can explain how this applies to your return.
Do gifts or divorce transfers owe the county transfer tax?
Generally not. State law exempts gifts and transfers because of a death (§11930) and divisions of community property required by a divorce judgment or written agreement, if the deed includes a signed statement claiming the exemption (§11927). Charter cities set their own exemptions, so ask your escrow or title officer.
Does a loan the buyer assumes reduce the transfer tax?
For the county tax, yes (§11911). Several city taxes count assumed loans anyway, including Measure ULA, Culver City, San Mateo, San Jose’s Measure E, Santa Cruz’s Measure C and the Santa Rosa and Petaluma taxes.
Does selling for cash or as-is change the transfer tax?
No. The tax depends on the price and the property’s location, not on how the buyer pays or the home’s condition. Selling as-is to a cash buyer is one option alongside listing with an agent; either way, compare offers on net proceeds after transfer tax and other closing costs.
Methodology and sources
Rates were verified in October 2026 on official city and county sources; the Palo Alto, Vallejo and San Jose base rates rest on a July 2026 City of Pasadena staff compilation. Totals apply each city’s published method to C.A.R.’s August 2026 county median price, add the county’s $1.10 per $1,000 (already included in San Francisco’s rates), round the price up to the next $500 for the county tax and assume no assumed loans.
Sources: R&T Code §11911; exemptions; administration; Senate committee analysis; Los Angeles County Registrar-Recorder; Los Angeles Office of Finance; Alameda County Clerk-Recorder; Berkeley; San Francisco; Culver City; Mountain View; Santa Cruz; Chicago Title guide; IRS Publication 523; C.A.R. August 2026; ballot materials from San Francisco, Marin County, Alameda County and the Los Angeles City Clerk; LAist; Vallejo Sun.
Related research: the California Home Selling Costs Report, the Los Angeles Home Seller Costs Report, the California Probate & Inherited Home Report and the full Reports directory. Learn how a direct cash sale works or see where we buy.
How to cite this report
Cash Home Buyers CA Research Team. (2026). California Real Estate Transfer Tax Report 2026. Cash Home Buyers CA. Updated October 8, 2026. https://cashhomebuyersca.com/california-real-estate-transfer-tax-report/
Download the data behind this report (CSV). The data may be reused under CC BY 4.0 with attribution to Cash Home Buyers CA and a link to this page.