California Transfer Tax Calculator, with LA's Mansion Tax
Figures verified November 12, 2026 against City of Los Angeles Office of Finance, Measure ULA · Update log
Short answer
California's documentary transfer tax is $1.10 per $1,000 county (0.11%) + city tax in some cities. By custom the seller pays the county tax in most of California, and the seller pays the city tax in Los Angeles; in some Bay Area cities the city tax is split. The purchase contract decides. On a $500,000 home in a California city without its own tax, it comes to about $550. An executor's deed handing an inherited house to an heir owes none.
Free calculator
California transfer tax calculator
Enter the sale price to see each tax, who pays it, and the total. Amounts like 650k or 2.5m work.
Cities without their own tax that share the county tax still total $1.10 per $1,000.
California, A city with no tax of its own, or unincorporated county
Transfer tax: $550 (0.11% of the price)
- County documentary transfer taxSeller$550
- Seller pays
- $550
- Buyer pays
- $0
Giving the house to an heir instead of selling it? The executor's deed to an heir is exempt here. How it works in California
An estimate from the rates on our California page. The title company or closing attorney works out the final figure; recording fees and the agent's commission aren't included.
California transfer tax rates
| Tax | Rate | Who pays |
|---|---|---|
| County documentary transfer taxFor prices over $100 | $0.55 per $500 (0.11%) | Seller |
| Tax | Rate | Who pays |
|---|---|---|
| County documentary transfer taxFor prices over $100 | $0.55 per $500 (0.11%) | Seller |
| City of Los Angeles base tax | $2.25 per $500 (0.45%) | Seller |
| Measure ULA ("mansion tax") | 4% over $5,400,000; 5.5% from $10,900,000 (on the whole price) | Seller |
| Tax | Rate | Who pays |
|---|---|---|
| San Francisco transfer tax | 0.5% below $250,000; 0.68% over $250,000; 0.75% from $1,000,000; 2.25% from $5,000,000; 5.5% from $10,000,000; 6% from $25,000,000 (on the whole price) | Seller |
| Tax | Rate | Who pays |
|---|---|---|
| County documentary transfer taxFor prices over $100 | $0.55 per $500 (0.11%) | Seller |
Who pays the transfer tax in California?
By custom the seller pays the county tax in most of California, and the seller pays the city tax in Los Angeles; in some Bay Area cities the city tax is split. The purchase contract decides.
Whatever the custom, the purchase contract can shift the tax to the other side, so check it before you agree a price. The closing agent collects the tax from the sale money and pays it when the deed is recorded.
Selling an inherited house in California
An inherited house reaches the heirs in one of three ways, and the transfer tax depends on which:
- The executor deeds the house to the heirs. The tax only applies when the price is over $100, so an executor's deed handing the house to an heir, with no money paid, owes none. Write the reason on the face of the deed (for example, "no consideration, distribution from an estate").
- The house passes outside probate, to a surviving joint owner or under a transfer-on-death deed. There is no sale and no new deed from the estate, so no transfer tax; the new owner records a death certificate or affidavit.
- The executor sells the house. When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
The heirs or the estate also owe income tax only on any rise in value after the death, because the house gets a stepped-up basis. The seller's transfer tax counts as a selling expense and lowers that gain. See what's left for each heir in the inherited house net proceeds calculator.
California mansion tax
Los Angeles adds 4% on sales over $5.4 million and 5.5% from $10.9 million (Measure ULA). San Francisco charges 5.5% from $10 million and 6% from $25 million.
Compare it with the other high-end rates, from New York City to Los Angeles and San Francisco, in the mansion tax calculator.
Forms, deadline and other rules
- Measure ULA thresholds rise each July 1 with inflation: $5 million and $10 million until June 2025, $5.3 million and $10.6 million until June 2026, now $5.4 million and $10.9 million.
- Measure ULA counts the gross price, with no deduction for the mortgage, and applies to homes and commercial property alike. Qualified nonprofits and community land trusts are exempt.
- In the November 3, 2026 election, Los Angeles voters backed Proposition TE, which exempts Palisades fire victims who sell from Measure ULA until 2030. The result was not yet certified when we checked.
- In San Francisco, a proposed ordinance would cut the 5.5% and 6% tiers in half. We found no sign it had been adopted as of November 12, 2026; the calculator uses the current rates.
- The county tax is collected when the deed is recorded. Unincorporated areas and cities without their own tax pay $1.10 per $1,000 in total.
Optional: get help filing
Get a flat-fee quote for the estate's tax returns
The final Form 1040, the estate's Form 1041 and any state return are the parts executors most often hand off. Leave your email and the rough estate size, and a CPA or Enrolled Agent who prepares estate returns will reply with a fixed price. Free, and no obligation.
Transfer taxes in other states
Alabama · Alaska · Arizona · Arkansas · Colorado · Connecticut · Delaware · District of Columbia · Florida · Georgia · Hawaii · Idaho · Illinois · Indiana · Iowa · Kansas · Kentucky · Louisiana · Maine · Maryland · Massachusetts · Michigan · Minnesota · Mississippi · Missouri · Montana · Nebraska · Nevada · New Hampshire · New Jersey · New Mexico · New York · North Carolina · North Dakota · Ohio · Oklahoma · Oregon · Pennsylvania · Rhode Island · South Carolina · South Dakota · Tennessee · Texas · Utah · Vermont · Virginia · Washington · West Virginia · Wisconsin · Wyoming
Or compare them all in the 50-state table.
Frequently asked questions
How much is the transfer tax in California?
Documentary transfer tax: $1.10 per $1,000 county (0.11%) + city tax in some cities. On a $500,000 home in a California city without its own tax, that comes to about $550 in total.
Who pays the transfer tax in California, the buyer or the seller?
By custom the seller pays the county tax in most of California, and the seller pays the city tax in Los Angeles; in some Bay Area cities the city tax is split. The purchase contract decides.
Do you pay transfer tax when you inherit a house in California?
The tax only applies when the price is over $100, so an executor's deed handing the house to an heir, with no money paid, owes none. Write the reason on the face of the deed (for example, "no consideration, distribution from an estate").
Does an estate pay transfer tax when it sells a house in California?
When the executor sells the house to an outside buyer, the transfer tax is due as on any sale. The estate pays the seller's share out of the sale proceeds, and the closing agent usually collects it.
Does California have a mansion tax?
Los Angeles adds 4% on sales over $5.4 million and 5.5% from $10.9 million (Measure ULA). San Francisco charges 5.5% from $10 million and 6% from $25 million.
Is transfer tax deductible?
Not as a tax deduction, but the seller's share counts as a selling expense: it lowers the amount realized, and so the taxable gain on the sale. The buyer's share is added to the buyer's cost basis.
Sources
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.