Every California county charges a documentary transfer tax of $1.10per $1,000 of the sale price under Revenue & Taxation Code section 11911 — that is 0.11%, and it applies everywhere. On top of that, a small number of cities levy a transfer tax of their own, and in a few of them it is very large indeed.
The number of cities is smaller than most people expect. Of the 423California cities in the state’s reference table, exactly 25 charge anything above the county rate. The other 398 do not. All 25 are listed below — this table is complete, not a selection.
CaliforniaCityFinance.com — California Local Government Finance Almanac. Rates effective 1 December 2025, and every figure below is transcribed from it. This is the reference California cities and counties cite themselves. Rates change by local ballot measure — check the date above before relying on it, and confirm anything consequential with your escrow officer.
Combined city and county rate. The last column is what a $1,000,000 sale owes, so the cities are comparable at a glance.
| City | County | Structure | Combined rate | On a $1m sale |
|---|---|---|---|---|
| Alameda | Alameda | Flat | 1.31% | $13,100 |
| Albany | Alameda | Flat | 1.61% | $16,100 |
| Berkeley | Alameda | Tiered | Up to $1.6m: 1.61%Over $1.6m: 2.61% | $16,100 |
| Culver City | Los Angeles | Tiered | Up to $1.5m: 0.56%$1.5m – $3m: 0.91% *$3m – $10m: 2.18% *Over $10m: 2.77% * | $5,600 |
| El Cerrito | Contra Costa | Flat | 1.31% | $13,100 |
| Emeryville | Alameda | Tiered | Up to $1m: 1.31%$1m – $2m: 1.61%Over $2m: 2.61% | $16,100 |
| Hayward | Alameda | Flat | 0.96% | $9,600 |
| Los Angeles | Los Angeles | Tiered | Up to $5.3m: 0.56%$5.3m – $10.6m: 4.56%Over $10.6m: 6.06% | $5,600 |
| Mountain View | Santa Clara | Tiered | Up to $6m: 0.44%Over $6m: 1.61% | $4,400 |
| Oakland | Alameda | Tiered | Up to $300k: 1.11%$300k – $2m: 1.61%$2m – $5m: 1.86%Over $5m: 2.61% | $16,100 |
| Palo Alto | Santa Clara | Flat | 0.44% | $4,400 |
| Petaluma | Sonoma | Flat | 0.31% | $3,100 |
| Piedmont | Alameda | Flat | 1.41% | $14,100 |
| Pomona | Los Angeles | Flat | 0.33% | $3,300 |
| Redondo Beach | Los Angeles | Flat | 0.33% | $3,300 |
| Richmond | Contra Costa | Tiered | Up to $1m: 0.81%$1m – $3m: 1.35%$3m – $10m: 2.61%Over $10m: 3.11% | $13,500 |
| Riverside | Riverside | Flat | 0.22% | $2,200 |
| Sacramento | Sacramento | Flat | 0.39% | $3,850 |
| San Francisco | San Francisco | Tiered | Up to $250k: 0.5%$250k – $1m: 0.68%$1m – $5m: 0.75%$5m – $10m: 2.25%$10m – $25m: 5.5%Over $25m: 6% | $7,500 |
| San Jose | Santa Clara | Tiered | Up to $2m: 0.44%$2m – $5m: 1.19%$5m – $10m: 1.44%Over $10m: 1.94% | $4,400 |
| San Leandro | Alameda | Flat | 1.21% | $12,100 |
| San Mateo | San Mateo | Tiered | Up to $10m: 0.61%Over $10m: 1.61% | $6,100 |
| San Rafael | Marin | Flat | 0.31% | $3,100 |
| Santa Monica | Los Angeles | Tiered | Up to $5m: 0.41%$5m – $8m: 0.71%Over $8m: 5.71% | $4,100 |
| Santa Rosa | Sonoma | Flat | 0.31% | $3,100 |
| Every other California city | — | County base only | 0.11% | $1,100 |
* Culver City’s upper bands are a fixed sum plus a percentage of the amount above the threshold, so the percentage shown is what the band works out at rather than a published rate.
Ranked by what a $1,000,000 sale owes. At higher prices the order changes sharply, because Los Angeles, Santa Monica and San Francisco all have steep upper tiers — use the calculator for a specific price.
Where a city’s rules need more explanation than a table row, it has its own page — worked examples at each tier, what the tax funds, and how it compares with its neighbours.
This is the detail that catches people out, and it is worth being precise about. Where a city has tiers, crossing a threshold re-rates the entire sale price, not just the amount above it. In Los Angeles a $5,299,000 sale owes about $29,700; a $5,301,000 sale owes about $241,700. Two thousand dollars of price, two hundred and twelve thousand dollars of tax. That is Measure ULA working as written, and it is why sales cluster just under the thresholds.
Only charter cities can levy their own transfer tax. In a general law city the $1.10 county rate is split — $0.55 to the city, $0.55 to the county — so the total is still $1.10. In a charter city the city’s rate sits on top of the full $1.10. Either way the total is what appears above.
No statute says whether the buyer or the seller pays. It is county custom — the seller customarily pays in much of Southern California, and it is more often split or negotiated in the north. Because it is custom rather than law, it is negotiable, and on a high-tier sale it is worth negotiating.
Transfer tax is a one-off charge on the transfer itself. It is not property tax, which recurs annually and is reassessed on sale under Proposition 13, and it is not capital gains tax. It is also separate from escrow, title and recording fees, which the closing cost calculator itemises alongside it.
The calculator applies these rates to a price and shows the transfer tax beside escrow, title, recording and the rest. Free, and no account.
KindHome is a technology platform operated by KCF LLC, not a licensed brokerage, law firm or tax adviser. This page explains published rates; it is not tax advice. Rates change by ballot measure — verify against the source above and your escrow officer before relying on a figure.