What is the documentary transfer tax in California?

The county documentary transfer tax is $1.10 per $500 of the property's value (equal to $0.55 per $500 if a city splits it), which works out to $1.10 per $1,000 statewide. It is charged when a deed is recorded transferring real property.

Do California cities add their own transfer tax?

Yes. Charter cities such as San Francisco, Los Angeles, Oakland, and Berkeley levy additional city documentary transfer taxes that can far exceed the county rate, sometimes several dollars per $1,000 or even tiered to over 5% on high-value sales.

Who pays the transfer tax in California?

By custom the seller usually pays the county documentary transfer tax in California, though it is negotiable and city transfer taxes are often split or assigned by local convention. The contract determines who actually pays at closing.

Is the transfer tax based on price or equity?

It is based on the full consideration (sale price) for the property, not the seller's equity. If an existing loan is assumed and stays in place, the tax may be calculated only on the net value transferred, but most resales use the full price.

Are there any exemptions from California transfer tax?

Yes. Transfers between spouses, gifts with no consideration, transfers to revocable living trusts, and certain transfers confirming community property are generally exempt. Refinances with no change of ownership are not taxed.

California Real Estate Transfer Tax Calculator

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When a California home changes hands, the county records the deed and charges a documentary transfer tax — and in many cities a second, much larger city transfer tax stacks on top. This calculator estimates both so sellers and buyers know the deed tax line on the closing statement.

How it works

The statewide county rate is fixed, and a city rate (if any) is added on the same sale price:

county documentary transfer tax = (sale price ÷ 500) × $1.10
                                 = sale price × $0.0022   (i.e. $1.10 per $1,000)
city transfer tax               = sale price × (city rate per $1,000 ÷ 1000)
total transfer tax              = county tax + city tax

Every California county applies the same 1.10 per 500 documentary transfer tax. Charter cities add their own rate on top — and in places like San Francisco or Los Angeles that city rate dwarfs the county portion, especially on high-value sales.

Example

A 750,000 home sale in a city with no extra transfer tax owes a county documentary transfer tax of 750,000 × 0.0022 = 1,650. The same sale in a city charging 4.50 per 1,000 adds 750,000 × 0.0045 = 3,375, for a total of 5,025.

Notes

By custom the seller usually pays the county transfer tax, but it is negotiable and city taxes vary by local convention. Transfers between spouses, gifts, and transfers to revocable living trusts are typically exempt. Check your specific city’s tiered schedule for high-value or commercial sales.