Los Angeles transfer tax
On a $400,000 home sale in Los Angeles, CA, transfer taxes come to $2,240 (0.56% of the price): Los Angeles County documentary transfer tax ($0.55 per $500), Los Angeles real property transfer tax (base) ($2.25 per $500) and Los Angeles Measure ULA (House LA) tax (4%–5.5% by price), paid by the seller.
Charter city: base 0.45% plus ULA on top of the full LA County $1.10/$1,000, so a $6M sale pays 0.11% + 0.45% + 4% of the whole price. Prior year (FY2025-26) thresholds were $5.3M / $10.6M. A Nov 2026 city measure to exempt new multifamily was being drafted; the statewide anti-ULA initiative was withdrawn in June 2026.
Los Angeles transfer tax calculator
- County
- City
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| Los Angeles County documentary transfer taxCounty | $0.55 per $500 | Seller | $440.00 |
| Los Angeles real property transfer tax (base)City | $2.25 per $500 | Seller | $1,800.00 |
| Los Angeles Measure ULA (House LA) taxCity | 4%–5.5% by price | Seller | $0.00 |
| Total transfer tax (0.56% of the price) | $2,240.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in Los Angeles by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $1,400 | 0.56% | $1,400 | $0 |
| $400,000 | $2,240 | 0.56% | $2,240 | $0 |
| $600,000 | $3,360 | 0.56% | $3,360 | $0 |
| $800,000 | $4,480 | 0.56% | $4,480 | $0 |
| $1,000,000 | $5,600 | 0.56% | $5,600 | $0 |
| $1,500,000 | $8,400 | 0.56% | $8,400 | $0 |
| $2,500,000 | $14,000 | 0.56% | $14,000 | $0 |
| $5,000,000 | $28,000 | 0.56% | $28,000 | $0 |
Negotiable amounts are shown half to each side.
Selling in Los Angeles?
Transfer tax is usually the second-biggest closing cost after the agent's commission. Comparing agents' fees often saves more than any exemption.
Exemptions in California
- Transfers between spouses or registered domestic partners
- Divorce transfers
- Gifts and inheritances (no consideration)
- Transfers to a revocable living trust
- Deeds in lieu of foreclosure (to the extent of the debt)
- Transfers to government entities
Local exemptions can differ; see California transfer tax.
Elsewhere in Los Angeles County
Questions
What is the transfer tax rate in Los Angeles?
0.56% of the price on a $400,000 sale: Los Angeles County documentary transfer tax ($0.55 per $500); Los Angeles real property transfer tax (base) ($2.25 per $500); Los Angeles Measure ULA (House LA) tax (4%–5.5% by price).
Who pays transfer tax in Los Angeles?
Los Angeles County documentary transfer tax: Seller — Customarily paid by the seller in every California county; the purchase contract can shift it.. Los Angeles real property transfer tax (base): Seller — Customarily paid by the seller in Los Angeles County; negotiable.. Los Angeles Measure ULA (House LA) tax: Seller — Customarily paid by the seller in Los Angeles County; negotiable.. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in Los Angeles?
$2,800 in total (seller $2,800, buyer $0).
What is the county transfer tax in California?
$1.10 per $1,000 of value ($0.55 per $500 or fraction), in every county.
Who pays transfer tax in California?
Customarily the seller, though the purchase contract can change it.
Sources
- LA Office of Finance — Real Property Transfer Tax and Measure ULA FAQ
- LA County Registrar-Recorder — Documentary Transfer Tax Bulletin (city rates)
- Hanson Bridgett — ULA thresholds increased for transactions closing after 30 Jun 2026
- Chicago Title — California Customary Practices Guide 2026 (who customarily pays; city rates)
- California Revenue & Taxation Code §11911 (county documentary transfer tax)
- LA County Registrar-Recorder — Documentary Transfer Tax Bulletin (city rates)
- CaliforniaCityFinance.com — California City Documentary and Property Transfer Tax Rates (rev. 1 Dec 2025)
- Cal. Rev. & Tax. Code §11911 (leginfo)
- Riverside County Ordinance 516 (documentary transfer tax)
Last checked October 13, 2026. Rates in effect for residential sales; commercial, leasehold and entity transfers can differ. Always confirm with your title company or closing attorney before closing.