California Documentary Transfer Tax: County and City Rates
When a California home sells, the county charges a documentary transfer tax, and some cities add their own. Here are the rates, how they're applied, and who customarily pays.
Last updated November 2026
What it is
The documentary transfer tax is charged when real property changes hands. It's paid through escrow when the deed records.
The county rate
Every California county charges $0.55 per $500 of value or fraction, which is $1.10 per $1,000. It applies when the consideration is over $100.
It's charged on the consideration excluding any loan that stays on the property, so an assumed loan isn't taxed. For a normal sale with no assumed loan, that's the full price.
Sources: Rev. & Tax. Code §11911 · LA County Registrar-Recorder
City transfer tax rates in Southern California
| City | County | City rate | Notes |
|---|---|---|---|
| Los Angeles (City) | Los Angeles | Base $2.25 per $500 or fraction (0.45%), plus Measure ULA: over $5,400,000 and under $10,900,000: +4% (4.45% total); $10,900,000 or more: +5.5% (5.95% total) | Whole price, not marginal. ULA thresholds shown are for sales closing on or after July 1, 2026, and adjust every July 1. LA City Finance – Measure ULA |
| Culver City | Los Angeles | 0.45% up to $1,499,999 · 1.5% from $1,500,000–$2,999,999 · 3% from $3,000,000–$9,999,999 · 4% from $10,000,000 | Marginal: each rate applies only to the part of the value in its bracket. Value includes loans that stay on the property. Culver City |
| Santa Monica | Los Angeles | $3.00 per $1,000 under $5,000,000 · $6.00 per $1,000 from $5,000,000 to under $8,000,000 · $56.00 per $1,000 at $8,000,000 or more (Measure GS, since Mar 1, 2023) | Whole price. City of Santa Monica |
| Pomona | Los Angeles | $2.20 per $1,000 | Whole price. LA County Registrar-Recorder |
| Redondo Beach | Los Angeles | $2.20 per $1,000 | Whole price. LA County Registrar-Recorder |
| Riverside (City) | Riverside | $1.10 per $1,000 | Whole price. Chicago Title 2026 California customary practices guide |
No separate city tax in Orange, San Diego, San Bernardino, Ventura or Kern counties. Only the county tax applies (Chicago Title 2026 guide).
Los Angeles Measure ULA
The City of Los Angeles charges a base city tax of $2.25 per $500 or fraction (0.45%). Measure ULA adds more on higher-priced sales.
For sales closing on or after July 1, 2026:
- $5,400,000 or less: base city tax only.
- Over $5,400,000 and under $10,900,000: +4% (4.45% city total).
- $10,900,000 or more: +5.5% (5.95% city total).
The rate applies to the whole price, not just the part above the threshold. The thresholds adjust every July 1. They were $5.3M and $10.6M for July 1, 2025–June 30, 2026 (LA City Finance – Measure ULA).
Who pays
In Southern California the seller customarily pays both the county and city transfer tax, including Measure ULA. It's a custom, not a law, and negotiable in your purchase agreement.
Culver City notes either party may pay its city tax and both are liable to the city.
Worked examples
$800,000 in Irvine
- County documentary transfer tax$880
- City transfer tax$0
- Total$880
$800,000 in the City of Los Angeles
- County documentary transfer tax$880
- City of Los Angeles transfer tax$3,600
- Total$4,480
$6,000,000 in the City of Los Angeles
- County documentary transfer tax$6,600
- City of Los Angeles transfer tax$27,000
- Measure ULA (4%)$240,000
- Total$273,600
Run your own numbers in the closing cost calculator.
Transfer tax FAQ
What is the documentary transfer tax rate in California?
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Every county charges $0.55 per $500 of value or fraction, which is $1.10 per $1,000. Some cities add their own tax.
Who pays transfer tax in California?
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In Southern California the seller customarily pays both the county and city transfer tax. It's a custom, not a law, and negotiable in the purchase agreement.
Is an assumed loan taxed?
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No. The county tax is charged on the consideration excluding any loan that stays on the property. For a normal sale with no assumed loan, that's the full price.
Is there a city transfer tax in Orange County or San Diego County?
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No separate city tax. In Orange, San Diego, San Bernardino, Ventura and Kern counties, only the county tax applies.
Ready to open escrow?
This guide is general information, not legal or tax advice. Customs vary by county, and every cost is negotiable in your purchase agreement.