California Transfer Tax by County
Understand how transfer tax works when selling a Bay Area home, who pays it, and why rates vary by county and city.
What Is Transfer Tax?
Last updated: August 2026
Transfer tax — also called documentary transfer tax — is a one-time tax charged when real property changes ownership in California. It is calculated based on the sale price of the property and is typically paid at closing through the escrow process.
The base state rate is $1.10 per $1,000 of the sale price, but many Bay Area counties and cities add their own surcharges. This means the total transfer tax can vary significantly depending on where your property is located.
Important: Transfer tax rates and city surcharges can change. Always verify current rates with your county recorder's office, city government, or escrow company for the most accurate calculation for your specific property.
Key Things Sellers Should Know
Base State Rate
California's base documentary transfer tax rate is $1.10 per $1,000 of the sale price. This is the starting point for calculating transfer tax on any real property sale.
County & City Surcharges
Many Bay Area counties and cities add additional transfer taxes on top of the state base rate. The total rate can vary significantly depending on where the property is located.
Paid at Closing
Transfer tax is typically paid through the escrow process at closing. The escrow company handles the calculation and payment as part of the closing statement.
One-Time Tax
Unlike property tax, which is ongoing and annual, transfer tax is a one-time charge that applies only when the property changes ownership.
Bay Area Counties & Cities
The base state transfer tax rate applies statewide, but individual counties and cities in the Bay Area may impose additional surcharges. Here are some key areas:
Santa Clara County
State base rate applies. City surcharges may add to the total. Verify for your exact address.
San Mateo County
State base rate applies. City surcharges may add to the total. Verify for your exact address.
Alameda County
State base rate applies. City surcharges may add to the total. Verify for your exact address.
Contra Costa County
State base rate applies. City surcharges may add to the total. Verify for your exact address.
Marin County
State base rate applies. City surcharges may add to the total. Verify for your exact address.
San Francisco County
State base rate applies. City surcharges may add to the total. Verify for your exact address.
Frequently Asked Questions
What is a transfer tax?
A transfer tax (also called a documentary transfer tax) is a tax charged when real property changes ownership. In California, it is calculated based on the property's sale price or value, and the rate varies by county and city.
Who pays the transfer tax in California?
Transfer tax is typically paid by the seller, but this can be negotiated as part of the transaction. In practice, the party responsible is often determined by local custom and the terms of the purchase agreement. Always review your contract carefully.
How is transfer tax calculated?
The base state rate in California is $1.10 per $1,000 of the sale price. However, many Bay Area counties and cities add additional transfer taxes on top of the state rate, which can significantly increase the total amount. Some cities charge their own city transfer tax as well.
Does the transfer tax rate vary by county?
Yes. The state imposes a base rate, but counties and cities can add their own surcharges. For example, San Francisco, Oakland, and other Bay Area cities have additional city transfer taxes that can make the total rate substantially higher than the base state rate.
Is transfer tax the same as property tax?
No. Transfer tax is a one-time tax paid when the property changes ownership. Property tax is an ongoing annual tax based on the assessed value of the property. They are separate taxes collected by different processes.
When is the transfer tax paid?
Transfer tax is typically paid at closing through the escrow process. The escrow company calculates the amount and includes it in the closing statement, along with other closing costs.
Questions About Transfer Tax?
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