California Transfer Tax Rates

California transfer tax is a charge on real property sales calculated as a percentage of the sale price, made up of a county documentary transfer tax and, in many cities, an additional city transfer tax layered on top. The combined rate depends entirely on where the property is located — some cities charge nothing extra, others add a flat rate, and a few, including the City of Los Angeles, Culver City, and Santa Monica, apply a tiered rate that increases above certain price thresholds.

What Is the California Documentary Transfer Tax?

The documentary transfer tax is a one-time tax imposed when real property changes ownership, calculated on the sale price (or, in some cases, on the value of any debt assumed). It’s authorized under the California Revenue and Taxation Code and collected at the county level as a condition of recording the deed California Revenue and Taxation Code, Documentary Transfer Tax Act. In practice, escrow calculates the amount due, collects it as part of closing, and the county recorder won’t record the deed until it’s paid.

Every county in California applies this base tax. Cities are a separate layer: a city may choose to impose its own additional transfer tax on top of the county’s, and the rate — or whether one exists at all — is set independently by each city’s own ordinance or voter-approved measure.

How Is Transfer Tax Calculated?

The county-level documentary transfer tax is set at $1.10 per $1,000 of the sale price (0.11%) statewide — the same in Los Angeles County and Orange County. Cities layer their own additional rate on top of that county base, and can change it by ordinance or voter-approved ballot measure at any time, so treat the figures below as current as of August 2026 rather than permanent, and confirm before relying on a number for an active transaction.

At a mechanical level, the calculation generally works like this:

• Step 1 — Take the property’s sale price (or, for certain transfers, the value of debt assumed).
• Step 2 — Apply the county’s base documentary transfer tax rate to that amount.
• Step 3 — If the property sits within a city that imposes its own additional transfer tax, apply that city rate as well — and check whether the city uses a flat rate or a tiered rate that changes above a certain price.
• Step 4 — Add the county and city amounts together for the total transfer tax due at closing.

Because Step 3 varies so much city to city, the same sale price can produce noticeably different total transfer tax depending on which side of a city line the property sits on — even within Los Angeles County.

Does My City Have Its Own Transfer Tax?

Some do, some don’t, and the ones that do aren’t all structured the same way. In practice, a city transfer tax in California generally shows up in one of three forms:

• No additional city tax — only the county base rate applies.
• A flat additional city rate — one added rate applies to the full sale price regardless of value.
• A tiered rate — a lower rate applies up to a certain sale price, and a higher rate applies above a set threshold. The City of Los Angeles (Measure ULA), Culver City, and Santa Monica (Measure GS) all use tiered structures, sometimes called a “mansion tax” because the higher tier targets higher-value sales. Not all tiered structures work the same way: Los Angeles and Culver City tax only the portion of the price in each bracket (a marginal system), while Santa Monica taxes the entire sale price at whichever tier it lands in once it crosses a threshold (a “cliff” system) — an $7.99M and an $8M sale in Santa Monica have very different tax bills. Los Angeles’s thresholds also adjust every July 1 for inflation, so confirm the current figures before estimating a closing cost on a high-value sale.

This is also why a transfer tax estimate from a neighboring city, or from a figure you saw online, isn’t reliable for your specific transaction — always confirm against the property’s actual city and county.

Common LA-Area City Transfer Tax Rates (Reference Table)

The table below lists cities commonly involved in Sky Escrow transactions across Greater Los Angeles, Malibu, and Laguna Beach. Rates are current as of August 2026, sourced from the Los Angeles County Registrar-Recorder/County Clerk, the City of Los Angeles Office of Finance, and the City of Culver City; transfer tax ordinances change over time, so confirm the current figure with the county recorder or the relevant city’s finance office before relying on a number for an active transaction.

Rates above reflect the Los Angeles County Registrar-Recorder/County Clerk’s Documentary Transfer Tax Bulletin and each city’s own finance department as of August 2026. Los Angeles’s Measure ULA thresholds are indexed to inflation and reset every July 1 — verify the current thresholds directly with the LA Office of Finance before quoting a figure on a sale near a bracket boundary.

Who Pays California Transfer Tax — Buyer or Seller?

In most of Los Angeles County, the seller customarily pays the county and any applicable city transfer tax, though this is a matter of local custom and contract negotiation rather than state law. Custom differs elsewhere in California — in parts of Northern California, for example, it’s common for the tax to be split or handled differently. Because it’s negotiable, the purchase contract controls; always confirm the allocation in your specific agreement rather than assuming the county-wide default applies. Who Pays Escrow Fees? covers a related question about how closing-cost responsibility gets divided more broadly.

California/LA-Specific Considerations

Transfer tax collection is tied directly to county recording, which is why it comes up in every escrow closing rather than being an optional line item. The county recorder generally will not record a deed transferring title until the applicable documentary transfer tax has been paid or the transaction qualifies for a recognized exemption (certain transfers between spouses, into or out of a revocable trust for no consideration, and similar categories defined by statute). Escrow’s role is to calculate the tax due based on the property’s location, collect it as part of the buyer’s or seller’s closing funds per the contract, and ensure it’s paid before the recorder processes the deed.

Because Los Angeles County contains dozens of incorporated cities plus large unincorporated areas, and because city rates and tier structures are set independently, the escrow officer handling your file needs to confirm the correct jurisdiction and current rate for the specific property address — not just “Los Angeles County” generally. This is one of the more location-sensitive figures in an LA closing statement, and it’s worth confirming early rather than assuming a flat statewide number applies.

Frequently Asked Questions

What is the California documentary transfer tax?

It’s a one-time tax on real property transfers, calculated on the sale price and collected as a condition of recording the deed with the county recorder. It’s separate from property tax and from escrow or title fees.

Is transfer tax the same in every California city?

No. Every county applies the same $1.10-per-$1,000 base rate, but cities can add their own transfer tax on top, and the amount — or whether a city charges one at all — varies by city ordinance. Los Angeles, Culver City, and Santa Monica all apply a tiered rate with a higher rate above certain price thresholds; most other cities in the table above charge no additional city tax at all.

Who pays the transfer tax, the buyer or the seller?

In most of Los Angeles County, sellers customarily pay it, but this is negotiable and set by the purchase contract, not by state law. Local custom varies elsewhere in California.

How do I find the exact transfer tax rate for my property?

The county base rate is $1.10 per $1,000 of sale price statewide. Check the specific city’s municipal code or finance/treasurer’s office page for any additional city rate or tiered structure — see the table above for the cities Sky Escrow works in most often. Your escrow officer can also confirm the combined figure for your specific closing.

Are there exemptions from California transfer tax?

Yes. Under California Revenue and Taxation Code sections 11911 through 11930 (the Documentary Transfer Tax Act), transfers made without consideration — including gifts, transfers that merely secure a debt, and transfers into or out of a revocable living trust where no consideration changes hands — are exempt from the documentary transfer tax, since no “sale” has occurred. A buyer or seller relying on one of these exemptions should still confirm the required exemption paperwork with their escrow officer as part of closing.

Does Sky Escrow calculate transfer tax for my closing?

Yes — calculating and collecting the applicable county and city documentary transfer tax based on the property’s specific location is a routine part of preparing the closing statement for the residential, commercial, refinance, probate/trust, and other escrow types Sky Escrow handles across Greater Los Angeles.

Transfer tax is one of the few closing costs that can genuinely differ from one side of a city line to the other, so it’s worth confirming early rather than at the closing table. If you’re opening escrow anywhere in Los Angeles County, Malibu, Laguna Beach, or San Diego, ask Sky Escrow to calculate the applicable county and city transfer tax for your specific property before you finalize your purchase agreement.