A base documentary transfer tax of $1.10 per $1,000 of value applies statewide (split between county and state). On top of that, roughly 40 California cities — including Los Angeles, San Francisco, Oakland, and Berkeley — layer on their own city transfer tax, some steeply progressive.
Varies widely by city due to the layered transfer tax structure — always check both county and city rates for the specific property address.
Who typically pays: Typically negotiated locally and varies by county custom; paid at closing alongside the recording fee.
Los Angeles's "Measure ULA" mansion tax applies on top of the base transfer tax for high-value sales: 4% on the portion of price between $5.4M–$10.9M and 5.5% above $10.9M (thresholds effective for closings after June 30, 2026). Berkeley's city transfer tax alone can run up to $25 per $1,000 of value.
Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.