California Documentary Transfer Tax
California's documentary transfer tax — the “real estate transfer tax” — is a one-time tax charged when a deed is recorded. The countywide rate is $1.10 per $1,000 of sale price ($0.55 per $500), so a $500,000 sale owes $550 at the county level. But many California charter cities add their own transfer tax on top — sometimes a lot more — so the total depends on where the property is.
County rate: $1.10 per $1,000
| Sale price | County documentary transfer tax |
|---|---|
| $500,000 | $550 |
| $750,000 | $825 |
| $1,000,000 | $1,100 |
| $1,500,000 | $1,650 |
| $2,000,000 | $2,200 |
County rate only, statewide. A city transfer tax, where one applies, is added on top.
City transfer taxes stack on top
In California's charter cities, a city transfer tax is added to the county rate — and it can dwarf it. A few of the larger ones:
- Los Angeles — Measure ULA “mansion tax”: 4% over $5M, 5.5% over $10M, on top of the base.
- San Francisco — a tiered rate rising to 6% on the highest-value sales.
- Oakland, Berkeley, Richmond, Santa Monica, Culver City, San Jose — each with its own city rate/tiers.
Los Angeles has its own detailed guide
Buying or selling in the City of Los Angeles? See the LA transfer tax & Measure ULA guide and LA transfer tax calculator for the full city + county + ULA breakdown.
Not the same as property tax
The documentary transfer tax is a one-time tax on the transfer, paid at recording. It's separate from your ongoing property tax under Proposition 13. A sale can trigger both — the transfer tax now, and a property-tax reassessment going forward — but the exemptions for each are different rules.
Frequently Asked Questions
What is the documentary transfer tax in California?
It's a one-time tax on transferring real estate, charged when the deed is recorded — often called the 'real estate transfer tax.' California's Documentary Transfer Tax Act sets a countywide rate of $0.55 per $500 of value, which works out to $1.10 per $1,000 of the sale price (about 0.11%). On a $500,000 sale that's $550 at the county level. Many cities add their own transfer tax on top.
How much is California's real estate transfer tax?
The county documentary transfer tax is $1.10 per $1,000 of sale price statewide — for example, $550 on a $500,000 sale, $1,100 on a $1,000,000 sale. But in 'charter cities' a city transfer tax can add far more: San Francisco's runs on a tiered scale up to 6% on the priciest sales, and Los Angeles's Measure ULA adds 4% over $5M and 5.5% over $10M. Always check whether the property is in a city with its own transfer tax.
Who pays the transfer tax in California — buyer or seller?
It's negotiable and set by local custom, which varies by county. In most of California the seller customarily pays the documentary transfer tax, but in some areas it's split or paid by the buyer, and city transfer taxes have their own customs. It's a line item in escrow — confirm who's paying in your purchase agreement.
Is the documentary transfer tax the same as property tax?
No. The documentary transfer tax is a one-time tax on the transfer itself, paid at recording. Property tax is the ongoing annual tax based on assessed value under Proposition 13. They're separate — a sale can trigger both the transfer tax now and a property-tax reassessment going forward, but they're different taxes.
What transfers are exempt from the California transfer tax?
Common exemptions include gifts (no money changing hands), transfers into or out of your own revocable living trust, transfers between spouses or on divorce, transfers to secure a debt, and transfers that merely confirm existing ownership. The exemption must be stated on the deed with the applicable Revenue & Taxation Code section. Exemptions from the transfer tax are separate from Proposition 13 reassessment exclusions.
Which California cities have their own transfer tax?
Charter cities can levy an additional city transfer tax, and many do — including San Francisco, Los Angeles (Measure ULA), Oakland, Berkeley, Richmond, San Jose, Santa Monica, Culver City, and others. General-law cities generally cannot add one beyond the county rate. Rates and thresholds are set by each city's voters and change over time, so verify the current city rate before closing.
Learn More
California-specific educational overview, not legal or tax advice. The county rate is set by the Documentary Transfer Tax Act (California Revenue & Taxation Code §§ 11901 et seq.); city transfer taxes and exemptions are set locally and by ballot measure and change over time. Confirm the current county and city rates, who customarily pays, and any exemption with your county recorder and escrow/title company before closing.