Calculate Transfer Tax by City / County
Rates are 2025 estimates. LA ULA tax is subject to ongoing litigation — verify before closing. Always confirm with your title company.
California Transfer Tax: How It Works
California's transfer tax has two layers:
- County Documentary Transfer Tax: $1.10 per $1,000 of sale price (0.11%) — applies everywhere in California
- City Documentary Transfer Tax: Cities can add their own tax on top. Some cities have graduated rates that significantly increase the cost on high-value sales.
The seller typically pays both layers, though this can be negotiated. The county tax is split between county and state: $0.55/$1,000 to the county, $0.55/$1,000 to the state.
Major California Cities — Transfer Tax Rates
| City / County | City Rate | Notes |
|---|---|---|
| Los Angeles (ULA Tax) | 4% ($5M–$10M) / 5.5% ($10M+) | Added to 0.11% county. Under $5M: county rate only |
| San Francisco | 0.375%–2.25% (graduated) | 0.375% under $250K → 2.25% on $25M+ |
| San Jose | 0.33% | City adds $3.30/$1,000 on top of county |
| Long Beach | 0.45% | City adds $4.50/$1,000 on top of county |
| Riverside County | 0% city | County rate only (0.11%); some cities add up to 0.11% |
| Orange County | 0% city | County rate only (0.11%); most cities don't add |
| Alameda / Oakland | Oakland: 1.5%–3% (graduated) | Oakland adds $15/$1,000 under $300K → $30/$1,000 over $2M |
| Santa Clara County | 0% city | County rate only (0.11%) |
| San Mateo County | 0% city | County rate only (0.11%) |
| Sacramento | 0.275% | City adds $2.75/$1,000 on top of county |
San Francisco Transfer Tax — Detailed Rates
San Francisco has one of the most complex transfer tax schedules in the country:
| Sale Price | SF City Rate | + County Base | Total |
|---|---|---|---|
| Under $250,000 | 0.375% | 0.11% | ~0.485% |
| $250,000 – $999,999 | 0.500% | 0.11% | ~0.610% |
| $1M – $4,999,999 | 0.680% | 0.11% | ~0.790% |
| $5M – $9,999,999 | 0.750% | 0.11% | ~0.860% |
| $10M – $24,999,999 | 2.000% | 0.11% | ~2.110% |
| $25M or more | 2.250% | 0.11% | ~2.360% |
Full California Transfer Tax Guide
See the complete breakdown of CA state + local rates and how to calculate your full closing costs.
California Transfer Tax →Frequently Asked Questions
Riverside County applies the standard California documentary transfer tax of $1.10 per $1,000 (0.11%). Most cities within Riverside County do not add a city-level transfer tax, though a few smaller cities may add a minimal amount. Always verify with your escrow company for the specific city of sale.
Orange County applies the standard $1.10 per $1,000 (0.11%) California documentary transfer tax. Most Orange County cities do not impose an additional city-level transfer tax, making it one of the lower-cost counties in California for transfer taxes. The seller typically pays.
Santa Clara County applies the state/county documentary transfer tax of $1.10 per $1,000 (0.11%). The county itself does not add a separate surcharge. Cities like San Jose add their own tax (0.33%), so a sale within the city of San Jose would be taxed at 0.11% + 0.33% = 0.44% total.
For SF: multiply the sale price by the applicable city rate (based on the graduated schedule above) and add 0.11% for the county base. Example: $1.2M SF sale → 0.68% city + 0.11% county = 0.79% total → $1,200,000 × 0.0079 = $9,480 estimated transfer tax.