Updated October 2026. Revenue and Taxation Code, Los Angeles County Registrar-Recorder, Los Angeles Office of Finance and San Francisco Assessor-Recorder pages checked on October 31, 2026.
California’s documentary transfer tax is a county tax of $1.10 per $1,000 of the sale price ($0.55 per $500), set by Revenue and Taxation Code § 11911, and some cities charge far more on top. As of October 2026, a $900,000 sale in the City of Los Angeles owes $990 to the county and $4,050 to the city, $5,040 in all.
Jump to: 🧮 The base rate · 🌴 Los Angeles County cities · 🏛️ Measure ULA · 🌉 San Francisco · 💵 Examples · ❓ FAQ
Key takeaways
- In most of California, the total is $1.10 per $1,000. A city can take half of it, but the county then credits that half back.
- A handful of cities set their own rates. The City of Los Angeles adds $4.50 per $1,000, plus Measure ULA on sales above $5.4 million.
- San Francisco uses six price bands, from $2.50 to $30.00 per $500.
- State law doesn’t say who pays. Your purchase contract and local custom decide.
How is the California transfer tax calculated?
The state’s Documentary Transfer Tax Act lets each county charge $0.55 for every $500 of value, or part of $500, when a deed is recorded. It kicks in once the price is over $100. The value is figured without any loan the buyer takes over from you.
Cities inside that county can charge half the county rate. When they do, § 11911(c) gives a credit against the county tax, and § 11931 splits the money 50/50. So for most homes, the total stays at $1.10 per $1,000. The math is simple: round the price up to the next $500, divide by 500, and multiply by $0.55.
Every taxable deed must show the tax due on its face, along with whether the home is in a city or an unincorporated area (§ 11932). In practice, your escrow officer computes it and pays it from your proceeds at recording.
Which Los Angeles County cities charge extra?
The county’s Registrar-Recorder lists 5 cities with special rates. In these, the county still charges its full $1.10 per $1,000, and the city rate comes on top.
| City | City tax (on top of $1.10 per $1,000 county) |
|---|---|
| Los Angeles | $2.25 per $500 ($4.50 per $1,000), plus Measure ULA above $5.4 million |
| Culver City | 0.45% up to $1,499,999; 1.5% from $1.5 million; 3% from $3 million; 4% from $10 million |
| Santa Monica | $3.00 per $1,000 up to $4,999,999; $6.00 from $5 million; $56.00 from $8 million |
| Pomona | $2.20 per $1,000 |
| Redondo Beach | $2.20 per $1,000 |
Rates as listed by the Los Angeles County Registrar-Recorder, read October 31, 2026. On the deed, county and city tax are shown on separate lines. If you’re selling in the city, our Los Angeles selling guide covers the rest of the local process.
How does Measure ULA work for Los Angeles sellers?
Measure ULA is a special City of Los Angeles tax that took effect April 1, 2023. For sales closing after June 30, 2026, the Office of Finance lists these bands:
- Up to $5,400,000, there’s no ULA tax. The city’s base tax of 0.45% still applies.
- Above $5,400,000 and below $10,900,000, ULA adds 4%.
- At $10,900,000 or more, ULA adds 5.5%.
Two details catch sellers off guard. First, ULA applies to the whole price, not just the part above the threshold. A sale at $5,400,001 pays 4% on all of it. Second, ULA is figured on the gross price, including any loan the buyer assumes, while the base tax uses the net value.
The thresholds move every July 1 with a federal inflation index, and the rules can change by vote. Check the Office of Finance page before you price a home near a band edge.
What does San Francisco charge?
San Francisco is a city and county in one, so it runs its own schedule under Article 12-C of its tax code. The Assessor-Recorder lists these rates on the full price:
| Sale price | Rate per $500 | About |
|---|---|---|
| $100.01 to $250,000 | $2.50 | 0.50% |
| $250,000.01 to $999,999 | $3.40 | 0.68% |
| $1 million to $4,999,999 | $3.75 | 0.75% |
| $5 million to $9,999,999 | $11.25 | 2.25% |
| $10 million to $24,999,999 | $27.50 | 5.50% |
| $25 million and up | $30.00 | 6.00% |
Each deed needs a Transfer Tax Affidavit, even when no tax is due. Our San Francisco selling guide walks through the rest.
What would you actually pay? Four examples
| Sale | County | City | Total |
|---|---|---|---|
| $750,000 in a city on the standard rate | $825, shared county and city | $825 | |
| $900,000 in Los Angeles | $990 | $4,050 | $5,040 |
| $1,500,000 in Santa Monica | $1,650 | $4,500 | $6,150 |
| $1,200,000 in San Francisco | $9,000 (one city and county tax) | $9,000 | |
Our math, from the rates above. A $6,000,000 Los Angeles sale shows the ULA effect: $6,600 county, $27,000 base city tax and $240,000 ULA, or $273,600 in all. Put your own number into our net proceeds calculator next to your payoff.
Who pays the transfer tax in California, buyer or seller?
The state code puts the tax on the deed. It doesn’t name a payer. Who pays comes down to your purchase contract, and local custom differs from county to county. Ask your escrow officer what’s normal where you live before you sign. Our guide on who pays closing costs shows the other line items you’ll split.
Sell smarter
List your home on the MLS from $99
A flat fee instead of a percentage, and $0 to Beycome at closing. You stay in control of your sale.
Sell your home →Buy smarter
Get up to 2% back at closing
On homes listed by other agents, Beycome credits you up to 2% of the price at closing (1% kept, $1,499 minimum; not on FSBO homes or homes listed by Beycome sellers).
Buy a home →You can’t avoid the tax by listing a lower price on the deed. The value on the deed is what escrow, the recorder and the city use.
When is a California deed exempt?
A deed for $100 or less owes nothing under § 11911. Other exemptions depend on the type of transfer and the local ordinance. In Los Angeles County, the recorder requires an exemption statement on the face of the deed and publishes a list of accepted reasons. Measure ULA has its own short list, mostly for qualified nonprofits and public agencies.
When you’re ready to sell, Beycome lists California homes on the major home search sites and the MLS for a flat fee, with $0 at closing. You stay in control of price, offers and every decision. See Beycome in California.
Quick answers on California transfer tax
What is the documentary transfer tax rate in California?
The county rate is $0.55 per $500, or $1.10 per $1,000, under Revenue and Taxation Code § 11911. Some cities add their own tax on top.
How much is the Los Angeles transfer tax in 2026?
The city charges $4.50 per $1,000 on top of the county’s $1.10. For sales closing after June 30, 2026, Measure ULA adds 4% above $5.4 million and 5.5% at $10.9 million or more.
Does Measure ULA apply to the whole sale price?
Yes. Once the price is over the threshold, the ULA rate applies to the total price, figured on the gross value.
What is the San Francisco transfer tax on a $1 million home?
At $1,000,000, the rate is $3.75 per $500, which comes to $7,500.
Who pays transfer tax in California?
State law doesn’t name a payer. The purchase contract decides, and custom varies by county.
Is the transfer tax paid at closing?
Yes. Escrow pays it when the deed is recorded, and the amount appears on the face of the deed.
Is the transfer tax based on the price before or after my mortgage?
It’s based on the full price. Only a loan the buyer takes over is left out of the county and base city tax, and Measure ULA counts even that.
Reviewed by Beycome Brokerage Realty Inc., licensed real estate brokerage (CA CalBRE #02247733). Licenses: beycome.com/faq/how-to/are-you-a-licensed-broker/.
Rates read on October 31, 2026 from the Los Angeles County Registrar-Recorder, the Los Angeles Office of Finance and the San Francisco Assessor-Recorder. Examples are our own arithmetic, rounded up to the next $500 where the rate is per $500. Measure ULA thresholds change each July 1.
Beycome prices change from time to time; the current California price is on beycome.com/flat-fee-mls/california. “$0 at closing” means no Beycome fee at closing; transfer taxes and other closing costs still apply.
This is general information, not tax or legal advice. Confirm the amount with your escrow officer before closing.
Sources
- California Revenue and Taxation Code §§ 11911, 11931, 11932: leginfo.legislature.ca.gov, read October 31, 2026.
- Los Angeles County Registrar-Recorder, Documentary Transfer Tax, read October 31, 2026.
- City of Los Angeles Office of Finance, Real Property Transfer Tax and Measure ULA FAQ, read October 31, 2026.
- San Francisco Assessor-Recorder, Transfer tax, read October 31, 2026.
- Beycome, Flat Fee MLS California, read October 31, 2026.
Disclosure & Disclaimer
Beycome provides real estate services through affiliated licensed brokerages and has a commercial interest in the services and business models discussed on this blog. Content reflects Beycome’s perspective and may promote our services; it should not be treated as independent or neutral reporting.
Articles are provided for general informational and educational purposes only, not as financial, tax, legal, or investment advice or a recommendation for your particular situation. Reading this blog does not create a brokerage, advisory, or other professional relationship.
Information, opinions, pricing, service descriptions, and comparisons reflect the sources and information available when an article was published or last updated and may change. Although we aim for accuracy, we do not guarantee that all content is complete, current, or applicable to your circumstances. Laws, market conditions, and service availability vary by location. Examples and estimated savings are illustrative, depend on stated assumptions, and do not guarantee individual results.
Verify relevant information directly and consult qualified professionals before making decisions. Beycome services are subject to applicable agreements, eligibility requirements, and state-specific terms.
