How Is Transfer Tax Calculated in California?

California charges a real estate transfer tax of 0.110% of the home sale price. On a $400,000 home, that comes to approximately $440. On a $600,000 home, approximately $660. $1.10 per $1,000 (county documentary transfer tax). Many cities add their own tax. Typically paid by the seller. Local add-on: Cities may add significantly (e.g., LA adds tax on high-value sales). Transfer taxes are typically paid at closing and appear as a line item on your closing disclosure.

On a median home sale of $400,000 in California, the estimated state transfer tax is $440. Local city or county surcharges may add to this amount — always confirm the total with your title company.

Who Pays Transfer Tax in California?

Typically paid by the seller in California. Like many real estate costs, this can sometimes be negotiated as part of the purchase offer. In a buyer's market, sellers may agree to cover the full amount. In competitive markets, buyers sometimes take on part of the cost.

Are There Exemptions in California?

Many states, including California, carve out exemptions for certain transactions. Common examples include transfers between spouses or close family members, first-time homebuyer exemptions, and transfers to or from government entities. Verify whether any exemptions apply to your specific situation with your real estate attorney or title company.

Frequently Asked Questions

Transfer taxes are not directly deductible. However, if you are the buyer, the transfer tax adds to your cost basis and reduces taxable capital gains when you sell. If you are the seller, it reduces your net proceeds. Consult a tax professional for your specific situation.
Transfer tax is paid at closing (settlement). It appears as a line item on your Closing Disclosure (CD) or HUD-1 statement. Your title company or escrow officer collects it and remits it to the appropriate government authority when the deed is recorded.
Yes — in most states, who pays transfer tax is a negotiable term of the purchase contract, even if there is a customary default (usually seller pays). In competitive markets buyers sometimes agree to cover it; in slow markets sellers may offer to pay the buyer's share as an incentive.
Generally no — transfer taxes apply only when ownership changes hands. A refinance keeps the same owner, so no deed transfer occurs. However, some states charge a mortgage recording tax or recordation fee when a new mortgage is recorded, which is a separate charge.

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