Quick Answer: The California transfer tax starts with a county documentary transfer tax of $1.10 per $1,000 of value, charged in every county. Many cities add their own tax on top, from about 0.1% to more than 5% on high-value sales in Los Angeles, San Francisco, and Santa Monica. 805 Title helps agents across California calculate every layer before a listing goes live.
California Transfer Tax in 2026: Why Every Agent Should Care
The California transfer tax is no longer a small line item. In 2026, a few dollars of list price can trigger tens of thousands in extra tax, depending on the city. Consequently, agents from San Diego to Sacramento now need to know the local rules before they price a home.
A California transfer tax is a tax charged when real property changes hands, calculated on the sale price and paid at recording. The base county tax comes from the Documentary Transfer Tax Act in the California Revenue and Taxation Code (Section 11911). Furthermore, charter cities can adopt their own rates, according to the Los Angeles County Registrar-Recorder.
How Does the California Transfer Tax Work?
California transfer tax works in two layers: a county tax everywhere, plus a city tax in some cities. The escrow officer collects both at closing, and the county recorder collects them when the deed records.
Layer 1: The County Documentary Transfer Tax
Specifically, every California county charges $1.10 per $1,000 of value, or $0.55 per $500. For example, a $1,000,000 sale pays $1,100 in county tax. Indeed, this rate applies statewide, from Kern County to San Diego County.
Layer 2: City Transfer Taxes
Most cities charge nothing extra. However, many charter cities add their own tax, and some use tiered rates. As a result, two homes with the same price can carry very different closing costs just a few miles apart.
Why Tiered Rates Create Price Cliffs
Tiered city taxes usually apply to the whole price, not just the amount above a threshold. Therefore, crossing a tier by one dollar can raise the rate on the entire sale. This is the single most common surprise we see on high-value deals.
California Transfer Tax Rates by City in 2026
The table below shows city rates on top of the county tax. These figures come from the Chicago Title 2026 California Customary Practices Guide and official city websites.
| City | City Transfer Tax (per $1,000 or %) |
|---|---|
| Los Angeles | $4.50; plus 4% over $5.4M or 5.5% at $10.9M+ (Measure ULA) |
| Santa Monica | $3.00 under $5M; $6.00 from $5M; $56.00 over $8M |
| Culver City | 0.45% under $1.5M; 1.5% from $1.5M; 3% from $3M; 4% at $10M+ |
| Pomona and Redondo Beach | $2.20 |
| Riverside | $1.10 |
| San Francisco | $5.00 to $60.00 in six tiers (no separate county tax) |
| Oakland | 1% to 2.5% in four tiers |
| Berkeley | 1.5% up to $1.7M; 2.5% over $1.7M |
| Richmond | 0.7% to 3% in four tiers |
| San Jose | $3.30; plus 0.75% to 1.5% on higher-value sales (Measure E) |
| Mountain View | $3.30; $15.00 over $6M |
| Sacramento | $2.75 |
Meanwhile, most cities in Ventura, Santa Barbara, Kern, Orange, and San Diego Counties charge only the county rate. Even so, always confirm the parcel’s actual city, because a mailing address does not always match the taxing jurisdiction.
What Changed With California Transfer Taxes in 2026?
Several big changes hit California transfer tax rules this year. Some raised costs, while others stalled. Moreover, one more change takes effect in 2027.
Los Angeles: Measure ULA Thresholds Rose
The Measure ULA thresholds rose to $5.4 million and $10.9 million for closings after June 30, 2026, per the City of Los Angeles Office of Finance. Additionally, a statewide initiative to repeal ULA-style taxes was withdrawn on June 25, 2026, according to LAist. Los Angeles voters will also decide Prop TE, a one-time exemption for qualifying homes damaged in the Palisades Fire.
San Francisco: The BUILD Act Was Paused
San Francisco proposed cutting its top rates on sales over $10 million roughly in half. However, city leaders paused the plan in June 2026 because of budget pressure, as reported by Mission Local. As a result, the existing tiers still apply for now.
Berkeley: Higher Rates Start January 1, 2027
Berkeley voters approved Measure W in November 2024. Starting January 1, 2027, new tiers of 2.5%, 3%, and 3.5% apply to higher-value sales, per the City of Berkeley. In other words, East Bay sellers who close in 2026 may save money.
Statewide: Prop 43 on the November 3 Ballot
Prop 43 would require two-thirds voter approval for citizen-proposed local special taxes approved after January 1, 2027, according to the California Secretary of State. Consequently, it could make future city transfer taxes harder to pass.
Who Pays Transfer Tax in Northern vs. Southern California?
Who pays depends on local custom, and the purchase agreement always controls. In most California counties, the seller customarily pays the county transfer tax. City taxes, however, follow different customs in the north and south.
| County | County Tax | City Tax | Owner’s Title Policy |
|---|---|---|---|
| Los Angeles, Ventura, Santa Barbara, Kern | Seller | Seller (where charged) | Seller |
| Orange, San Diego, Riverside | Seller | Seller (where charged) | Seller |
| Alameda, San Mateo | Seller | Split 50/50 | Buyer |
| Santa Clara, Sacramento | Seller | Split 50/50 | Seller |
| San Francisco | Included in city tax | Seller | Buyer |
These customs come from the Chicago Title 2026 guide, although every term remains negotiable. For a deeper look at policy customs, read our guide on who pays title insurance in California.
Price Cliff Examples From North and South
Here is why the numbers matter so much near a tier, because the jump is sudden:
| Example | Sale Price | Transfer Tax |
|---|---|---|
| San Francisco | $4,995,000 | $37,463 |
| San Francisco | $5,000,000 | $112,500 |
| City of Los Angeles | $5,395,000 | $30,212 (city base plus county) |
| City of Los Angeles | $5,450,000 | $248,520 (includes 4% Measure ULA) |
In San Francisco, a $5,000 higher price adds about $75,000 in tax. Similarly, in Los Angeles, a $55,000 higher price leaves the seller roughly $163,000 worse off.
How to Prepare a Listing for California Transfer Tax
Ideally, preparation should start before the listing appointment. Here is the checklist we recommend to agents statewide:
- Confirm the taxing city. Verify the parcel’s jurisdiction, not just its mailing address.
- Check for tiered rates. Look for any city tier within about 5% of your expected price.
- Run a seller net sheet at several prices. Use our California seller net sheet guide to compare proceeds above and below each tier.
- Write the allocation into the contract. State who pays the county and city tax, especially in split-custom areas.
- Watch the calendar. Changes like Berkeley’s January 1, 2027 tiers can shift the best closing date.
- Open escrow early. A preliminary report and tax estimate prevent surprises. Review our full California closing costs buyer and seller breakdown as well.
Frequently Asked Questions About California Transfer Tax
How much is the California transfer tax on a home sale?
The California transfer tax starts at $1.10 per $1,000 of value at the county level. A $1 million sale pays $1,100 in county tax. If the property sits in a city with its own tax, that city amount is added on top.
Which California cities have the highest transfer taxes?
Los Angeles, San Francisco, Santa Monica, and Culver City have the highest rates on luxury sales. Their top tiers range from 4% to 6% of the full price. Oakland, Berkeley, and Richmond also charge significant tiered rates.
Who pays transfer tax in Southern California?
In Southern California counties such as Los Angeles, Ventura, Santa Barbara, Orange, and San Diego, the seller customarily pays the county transfer tax. Sellers also typically pay the owner’s title policy. Still, buyers and sellers can negotiate a different split.
Who pays transfer tax in Northern California?
In Northern California, the seller usually pays the county tax, while city taxes are often split 50/50 in places like Oakland, San Jose, and Sacramento. In San Francisco, the seller customarily pays the city tax. Always check the purchase agreement.
Do Ventura and Santa Barbara Counties have city transfer taxes?
Most cities in Ventura and Santa Barbara Counties charge only the county transfer tax of $1.10 per $1,000. However, your escrow officer should still confirm the jurisdiction on every transaction.
Can a title company estimate my transfer tax before listing?
Yes. A title and escrow company like 805 Title can confirm the taxing jurisdiction, calculate every layer of transfer tax, and prepare a seller net sheet. As a result, you can price the listing with confidence.
Work With a California-Licensed Title & Escrow Company
California transfer tax rules change from city to city and year to year. For this reason, smart agents run the numbers before they set a price.
At 805 Title, we are a California-licensed title and escrow company. We serve buyers, sellers, and agents across the entire state of California, from San Diego to the Bay Area to Sacramento. Our team is rooted in Ventura County and the Central Coast, yet we close transactions statewide. Explore our services for real estate agents, learn how we support California homebuyers, or open an order with 805 Title today. Want a side-by-side net sheet before your next listing appointment? Let’s connect.