Updated October 2026. For owners selling in the City and County of San Francisco without a listing agent, and for anyone mixing up San Francisco and South San Francisco transfer taxes. Rates are from the San Francisco Assessor-Recorder and San Mateo County.
You can sell a San Francisco home without a realtor: list it on the San Francisco MLS through a flat fee broker, then handle showings, offers and escrow yourself. Plan for the city’s transfer tax. As of October 2026, it’s $3.75 per $500 from $1 million to $5 million, or $10,807.50 on the typical $1,441,000 home. South San Francisco has no city tax on top of San Mateo County’s.
Jump to: 💲 Transfer tax · 📍 South SF vs SF · 🏠 RECO and disclosures · 🪜 Selling steps · ❓ FAQ
Key takeaways
- Typical San Francisco home value: $1,441,000 in September 2026, up 15.5% in a year (Zillow).
- San Francisco’s transfer tax jumps by tier: $3.40 per $500 below $1 million, $3.75 from $1 million and $11.25 from $5 million.
- South San Francisco pays only San Mateo County’s 55 cents per $500: about $1,338 on a $1,216,300 home.
- San Francisco sellers need a Residential Energy Conservation Ordinance (RECO) inspection and certificate before the sale.
San Francisco is one of the few places where the transfer tax alone can run five figures. That line, plus the city’s energy rules and California’s disclosure law, is what makes a by-owner sale here different from one across the county line. Here’s what to plan for.
How much is the San Francisco transfer tax?
The San Francisco Assessor-Recorder charges transfer tax when a deed is recorded. The rate depends on the whole price, so one tier rate applies to the full amount, not just the part above the line.
| Sale price | Rate per $500 | Tax |
|---|---|---|
| $250,000 or less | $2.50 | $1,250 on $250,000 |
| $999,000 | $3.40 | $6,793.20 |
| $1,000,000 | $3.75 | $7,500 |
| $1,441,000 (typical SF home) | $3.75 | $10,807.50 |
| $4,999,000 | $3.75 | $37,492.50 |
| $5,000,000 | $11.25 | $112,500 |
Look at the jumps. Going from $999,000 to $1,000,000 adds $706.80 of tax for $1,000 of price. At $5 million, the tax triples. If your price is near a tier line, run the numbers both ways before you set it or accept a counteroffer.
Higher tiers keep going: $27.50 per $500 from $10 million and $30 from $25 million. The city also needs a transfer tax affidavit with the deed, even when no tax is due.
Who pays the transfer tax in San Francisco, buyer or seller?
The city’s page sets the rate and when it’s due, not which side pays. Your purchase contract decides. Treat it as a term you negotiate, and read the escrow estimate line by line.
On a $1,441,000 sale, $10,807.50 is real money in a negotiation. A buyer who asks you to pay it might accept a small price change instead, or the reverse. Whatever you agree, write it into the contract so escrow follows it.
Is the South San Francisco city transfer tax different?
Yes, and this trips up a lot of searches. South San Francisco is a separate city in San Mateo County. San Mateo County charges 55 cents per $500, or $1.10 per $1,000, under California Revenue and Taxation Code section 11911. The San Mateo County Assessor-Clerk-Recorder says only property inside the City of San Mateo pays an extra city conveyance tax.
| Typical home, Sept 2026 | Value | Transfer tax |
|---|---|---|
| San Francisco (city and county) | $1,441,000 | $10,807.50 |
| South San Francisco (San Mateo County) | $1,216,300 | $1,338.15 |
So a South San Francisco seller pays the county tax only, and the contract decides who pays it. For the full South San Francisco picture, read our guide to South San Francisco transfer tax and selling by owner.
What does a San Francisco seller need before closing?
A RECO certificate
San Francisco’s Residential Energy Conservation Ordinance applies when you sell. The city’s environment department says you must get a valid inspection, install basic energy and water saving items, then get a certificate of compliance. Water items include low-flow shower heads, efficient faucets and toilets, and leak repair.
Energy items can include attic insulation, weather stripping, water heater insulation and sealing gaps. Book the inspection early, since repairs may be needed before the certificate. Details are on SF Environment’s RECO page.
California disclosures
California’s disclosure law in Civil Code section 1102 covers most sales of one-to-four-unit homes, and any waiver is void. You give the buyer a Transfer Disclosure Statement and the other required reports. If a disclosure comes after the buyer signs an offer, section 1102.3 gives the buyer three days after hand delivery, or five after mail or e-delivery, to cancel.
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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 →Deliver disclosures before you accept an offer when you can. Homes built before 1978 also need the federal lead paint disclosure. For plain-English legal guides on seller duties, seller rights and real estate legal requirements for homeowners are explained on Nolo.
How do you sell a San Francisco home without a realtor?
- Price it from recent sales on your block and in your neighborhood, not the citywide figure.
- Book the RECO inspection and gather HOA documents if you have them.
- Prepare the California disclosures and reports.
- List on the San Francisco MLS through a flat fee broker, with strong photos.
- Run showings and open houses, and set an offer date if interest is high.
- Review offers in writing, then open escrow with a title company.
- Settle the transfer tax line, sign and close.
Do you need a realtor to do this? No, it’s not required; it’s your choice. A listing agent handles pricing, marketing and negotiation for a fee. Selling by owner, you do those jobs and keep that fee. A 3% listing commission on $1,441,000 would be $43,230. That’s an example only: commissions are not set by law or by NAR rules and are fully negotiable. Sellers choose whether to offer any compensation to a buyer’s agent, and how much, and since August 17, 2024 those offers can’t be shown on the MLS.
Long-time owners often have large gains. The IRS lets many owners exclude up to $250,000 of gain on a main home, or $500,000 for married couples filing jointly, per IRS Topic 701.
How does Beycome list San Francisco homes?
A Beycome San Francisco listing goes on the San Francisco MLS (SFAR) through the MLSListings data share. The San Francisco Association of REALTORS® runs that MLS for city listings and comps. In California, a Beycome listing can appear as an open listing.
Basic is $129, with $0 due to Beycome at closing, the maximum photos the MLS allows and the longest term the state and MLS allow. Every plan includes e-signature, unlimited updates, ShowingTime where available and the Artur AI assistant. Concierge is $1,399, with experts who negotiate and handle paperwork while you keep control. See the flat fee MLS plans and the Concierge plan.
Comparing companies? Read our San Francisco flat fee MLS comparison and how to list a California home on the MLS by owner. Buying your next place? The Beycome buyer program has no upfront fee and is open to every buyer on homes listed by other agents. Beycome keeps 1% of the price (minimum $1,499) and credits the rest of the buyer-agent commission at closing, with lender approval. The credit can’t apply where no buyer-agent commission is offered, like most FSBO homes, or on homes listed by Beycome sellers.
San Francisco selling questions
What is the San Francisco transfer tax rate?
It’s tiered by price: $2.50 per $500 up to $250,000, $3.40 below $1 million, $3.75 from $1 million to $5 million, $11.25 from $5 million, then $27.50 and $30.
Does South San Francisco have a city transfer tax?
San Mateo County says only the City of San Mateo adds a city conveyance tax. South San Francisco sales pay the county’s 55 cents per $500.
Who pays the transfer tax in South San Francisco, the seller or the buyer?
The purchase contract decides. Neither the state code nor the county page assigns it to one side.
Do I need a RECO inspection to sell in San Francisco?
Yes. You need a valid inspection, the required energy and water items, and a certificate of compliance.
Can I sell my San Francisco home without a realtor?
Yes. It’s your choice. A flat fee broker can put it on the San Francisco MLS, and you handle showings, offers and escrow.
How much transfer tax is due on a $1 million San Francisco sale?
$7,500 at $3.75 per $500. At $999,000 it would be $6,793.20.
Transfer tax rates as published by the San Francisco Assessor-Recorder and San Mateo County, read October 23, 2026; math rounds each price up to the next $500 as the rules require. Home values are Zillow Home Value Index estimates for September 2026.
Beycome prices as of October 2026. Basic is $129 in California and Concierge is $1,399. “$0 at closing” means no Beycome fee at closing; transfer tax, escrow, title, prorated taxes and any buyer’s agent pay you agree to still apply. Listing term is the maximum the state and MLS allow. Basic and Enhanced get offer help from Artur AI, not a person. Buyer credit: minimum $1,499 kept by Beycome, lender approval required, not on FSBO homes or homes listed by Beycome sellers. Commission figures are examples only. General information, not legal or tax advice; rules vary by city, state and MLS.
Sources
- SF Assessor-Recorder, transfer tax, read Oct 23, 2026.
- San Mateo County, transfer tax, read Oct 23, 2026.
- Cal. Rev. and Tax. Code 11911, read Oct 23, 2026.
- SF Environment, RECO, read Oct 23, 2026.
- Cal. Civil Code 1102, read Oct 23, 2026.
- Cal. Civil Code 1102.3, read Oct 23, 2026.
- IRS, Topic 701, read Oct 23, 2026.
- Zillow Research, home values, September 2026 (San Francisco, South San Francisco).
- Beycome, listing package features, October 2026.
Disclosure & Disclaimer
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