California Transfer Tax Calculator
Estimate the one-time transfer tax on a home sale anywhere in California: the $1.10 per $1,000 county documentary transfer tax that applies in all 58 counties, plus the city tax in the 27 cities that levy their own, computed from each city's rate schedule as its code states it. Pick the county, then the city if it is listed, and enter the sale price.
| Transfer tax | Rate | Amount |
|---|---|---|
| Alameda County documentary transfer tax | $1.10 / $1,000 (R&T §11911) | $1,100 |
| Total transfer tax | 0.11% | $1,100 |
The county tax is measured on the price less any lien or encumbrance that stays on the property at the sale (§11911(a)); some city codes tax the full value including liens, so a sale where the buyer takes over a loan should be checked against the city's code.
In Alameda County only Alameda, Albany, Berkeley, Emeryville, Hayward, Oakland, Piedmont, San Leandro levy a city transfer tax; everywhere else the $1.10 county rate is normally the whole tax (we have read the codes of the 27 cities on the transfer-tax page, not every city's; confirm with the city before closing).
Every city schedule, its code section and the recorder-versus-code notes are on the documentary transfer tax page; Los Angeles and Measure ULA have their own calculator and guide.
Worked example
A $2,000,000 sale in Berkeley: the county's $1.10 per $1,000 is $2,200; Berkeley's code puts a price over $1,700,000 in its 2.5% tier and applies that rate to the whole price, $50,000; total $52,200, about 2.61% of the price. The same sale across the line in unincorporated Alameda County pays $2,200. In Sacramento it pays $2,200 plus the city's $2.75 per $1,000, $5,500, for $7,700. In Oakland the city tax is $15 per $1,000 on the full value of a sale between $300,001 and $2,000,000 (Oakland Municipal Code 4.20.020.A), $30,000, for a total of $32,200.
Frequently Asked Questions
How is the California transfer tax calculated?
Every county charges the documentary transfer tax set by Revenue and Taxation Code §11911: 55 cents per $500 of the price net of any loan that stays on the property, which is $1.10 per $1,000, so a $1,000,000 all-cash sale pays $1,100 to the county. In most of California that is the whole tax. In the charter cities that levy their own real property transfer tax, the city tax is added: a flat rate in most (Sacramento $2.75 per $1,000, Hayward $8.50, Alameda $12, Albany $15) and a tiered schedule in others (San Francisco, Oakland, Berkeley, Emeryville, Richmond, San Jose above $2.3 million, Los Angeles above $5.4 million, Santa Monica, Culver City, Mountain View, San Mateo). The calculator applies the county rate and then the city's schedule as its code states it.
Does the tier rate apply to the whole price or only the amount above the threshold?
It depends on the city, and the difference is large. San Francisco, Berkeley, Emeryville, Santa Monica, Mountain View, San Mateo, Richmond (as the recorder applies it), San Jose's Measure E and Los Angeles's Measure ULA apply the tier's rate to the entire price once the price is in that tier, so a $2,000,000 sale in Berkeley pays 2.5% of all $2,000,000. Oakland's Measure X (Oakland Municipal Code 4.20.020.A) applies each tier's rate to the full value too. Culver City's code, as we could read it, does not say, so the calculator shows both readings as a range for that one city. Santa Cruz's Measure C (from July 1, 2026) is the one marginal schedule: each tier's rate applies only to the slice of the price in that tier.
Who pays the transfer tax, buyer or seller?
County ordinances (under the state act, Revenue and Taxation Code §11912) and most city codes make the parties jointly liable and leave the split to the purchase contract. By custom the seller pays the county tax in most of California, and city taxes are often split in the Bay Area and paid by the seller in Los Angeles, but none of that is law; the calculator prints the code's wording where a city names the parties.
Is the transfer tax the same as the supplemental property tax?
No. The transfer tax is a one-time tax on the sale itself, paid at recording and based on the price. The supplemental tax is the property-tax adjustment the county assessor bills after a sale, for the months left in the tax year on the difference between the old and new assessed values. A purchase triggers both.
Which transfers are exempt?
The state act exempts, among others, instruments that secure a debt, transfers to or from government, transfers in bankruptcy, and transfers that merely confirm existing ownership; most codes also exempt gifts and transfers into a revocable trust. The exemption and its code section are declared on the face of the deed. City exemptions vary; Berkeley, for example, has its own list in BMC 7.52.060. The calculator assumes a taxable sale.
How current are the city rates?
The city schedules were read from each city's municipal code or ballot measure, or from the county recorder's rate page where the code was not reachable, on October 23, 2026. Indexed thresholds (Los Angeles, San Jose, Berkeley, Culver City) are the figures in force on that date. Confirm with the recorder and your escrow or title company before closing.
Primary sources: Revenue and Taxation Code §11911 (county documentary transfer tax) · Revenue and Taxation Code §11932 · Revenue and Taxation Code §11933. Check a figure against the document before relying on it. Last reviewed October 2026.
Learn More
County rate: Revenue and Taxation Code §11911. City rates: City municipal codes and ballot-measure texts, county clerk-recorder rate pages and the Los Angeles Office of Finance, as read October 23, 2026. One-time tax at sale, not annual property tax; the estimate assumes a taxable sale with no exemption and does not include recording fees. Educational information, not legal or tax advice; confirm the current rates and who pays with the county recorder and your escrow or title company before closing.