California Real Estate Transfer Tax Calculator

California County Transfer Tax Rates

All 58 California counties charge the standard state rate of $1.10 per $1,000 of property value. This breaks down to:

• County portion: $0.55 per $500
• State portion: $0.55 per $500

Example Calculations by Price

Here's how county transfer tax scales with property value:

• $500,000 property: $550 county transfer tax
• $1,000,000 property: $1,100 county transfer tax
• $2,000,000 property: $2,200 county transfer tax

No County Variations

Unlike city transfer taxes, county transfer tax rates are uniform across California. The variation in total transfer tax comes from city-level taxes that apply in certain charter cities.

California City Transfer Taxes

Approximately 40 California cities impose their own transfer tax on real estate sales. These are in addition to the county transfer tax. Major cities with transfer taxes include:

Flat-Rate Cities

• Los Angeles: $4.50 per $1,000 (0.45%)
• Culver City: $4.50 per $1,000 (0.45%)
• Santa Monica: $3.00 per $1,000 (0.30%)
• Berkeley: $15.00 per $1,000 (1.5%)
• Alameda: $12.00 per $1,000 (1.2%)

Tiered-Rate Cities

Some cities have progressive transfer tax rates that increase with property value:

• San Francisco: Ranges from 0.5% (under $250K) to 6% (over $25M)
• Oakland: 1% for most sales, 1.5% over $2M, 2.5% over $5M
• San Jose: $3.30 per $1,000 (0.33%), higher rates for $2M+

Los Angeles "Mansion Tax" (Measure ULA)

Effective April 2023, Los Angeles imposes an additional tax on sales over $5 million:

• $5M - $10M: Additional 4% (total 4.45%)
• Over $10M: Additional 5.5% (total 5.95%)

Proposition 13 & 19 Explained

Proposition 13 (1978)

Prop 13 limits property tax to 1% of assessed value plus local bonds/assessments. The key provisions:

• Property is reassessed to market value when ownership changes
• Annual increases capped at 2% while ownership is unchanged
• New buyers pay taxes based on purchase price, not previous assessment

Proposition 19 (2021)

Prop 19 made significant changes to inherited property rules:

• Parent-to-child transfers: Low tax base only transfers if child uses property as primary residence within 1 year
• Investment/rental property: Now reassessed to market value when inherited
• Primary residence portability: Homeowners 55+ can transfer tax base anywhere in California (up to 3 times)

Impact on Buyers

When you purchase property in California, expect to pay property tax based on approximately 1.1% to 1.25% of the purchase price annually. This includes:

• Base 1% ad valorem tax (Prop 13 limit)
• Voter-approved bonds and assessments (varies by location)
• Special district assessments (flood, fire, schools, etc.)

Frequently Asked Questions

What is the California documentary transfer tax rate?

California's base documentary transfer tax is $1.10 per $1,000 of property value (or $0.55 per $500). This is split evenly between the county and the state. Some cities add their own transfer taxes on top, which can significantly increase total costs.

Do all California cities have a transfer tax?

No, only about 40 charter cities in California charge a city transfer tax. Most California properties only pay county transfer tax. Major cities with transfer taxes include Los Angeles, San Francisco, Oakland, Berkeley, and about 35 others.

Who pays the transfer tax - buyer or seller?

California law doesn't specify who pays transfer tax, so it's negotiable. However, local custom varies by region. In Southern California, the seller typically pays. In Northern California, it's often split 50/50 or varies by county.

Are there exemptions from transfer tax?

Yes, common exemptions include: transfers between spouses, transfers to revocable trusts where the grantor is the beneficiary, certain foreclosure transfers, and government entity transfers. The recorder's office can provide a complete list of exemptions.

When is transfer tax due?

Transfer tax is paid at closing through escrow. The escrow company calculates the tax, collects it from the appropriate party, and remits it to the county recorder when the deed is recorded.