San Francisco has the highest top transfer tax rate in California and the most finely graduated structure — six bands, rising from a modest rate on ordinary homes to six percent at the very top of the commercial market.
Combined city and county rate, applied to the whole sale price.
| Sale price | Combined rate |
|---|---|
| Up to $250k | 0.5% |
| $250k – $1m | 0.68% |
| $1m – $5m | 0.75% |
| $5m – $10m | 2.25% |
| $10m – $25m | 5.5% |
| Over $25m | 6% |
Rates from California City Documentary and Property Transfer Tax Rates , CaliforniaCityFinance.com — California Local Government Finance Almanac, effective 1 December 2025. Rates change by local ballot measure — check that date before relying on a figure.
Every figure below is calculated from the rates above. The last column is what the same sale would owe in a California city with no transfer tax of its own, where only the county’s $1.10 per $1,000 applies.
| Sale price | Effective rate | Transfer tax in San Francisco | Elsewhere in CA |
|---|---|---|---|
| $900,000 | 0.68% | $6,120 | $990 |
| $1,500,000 | 0.75% | $11,250 | $1,650 |
| $4,000,000 | 0.75% | $30,000 | $4,400 |
| $6,000,000 | 2.25% | $135,000 | $6,600 |
| $12,000,000 | 5.5% | $660,000 | $13,200 |
| $30,000,000 | 6% | $1,800,000 | $33,000 |
San Francisco is a consolidated city and county, the only one in California. Everywhere else a sale pays a county transfer tax and, in twenty-four cities, an additional city tax on top. In San Francisco there is one authority and one tax, which is why the rates on this page are the whole charge rather than something to add the county’s $1.10 per $1,000 to.
It also means the rate schedule is unusually detailed. Most California cities with their own transfer tax have one rate or a handful of tiers; San Francisco has six bands, and the top two are steep enough that they function as a distinct tax on large commercial transactions rather than on homes.
Almost every residential sale in San Francisco lands in one of the lower bands. The rates that draw attention — the ones measured in whole percentage points — begin well above the price of a typical house or condominium, and in practice apply to large multifamily and commercial buildings.
The bands are slab rates, as they are throughout California: crossing a threshold re-rates the entire price rather than only the excess. The steps between the lower bands are small enough that this rarely matters for a home. Between the upper bands it matters enormously.
Transfer tax on a $1,000,000 sale, so the cities are directly comparable. At other prices the order can change — these are tiered taxes.
Because San Francisco is a consolidated city and county — the only one in California. There is a single authority levying a single transfer tax, so the rate shown is the entire charge. Elsewhere in the state you add the county’s $1.10 per $1,000 to any city rate.
It has the highest top rate, which applies to the largest transactions. On an ordinary home it is not the most expensive city in the state — several cities in Alameda County charge more on a typical residential sale, because their rates start high rather than rising steeply at the top.
It is county custom rather than law, and in Northern California the charge is more often split or negotiated than automatically assigned to the seller as it usually is in the south. Because nothing in statute settles it, it is negotiable.
The calculator opens preset to San Francisco and shows transfer tax alongside 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. Confirm anything consequential with your escrow officer.