San Francisco transfer tax
On a $400,000 home sale in San Francisco, CA, transfer taxes come to $2,720 (0.68% of the price): San Francisco real property transfer tax ($5–$60 per $1,000 by price), paid by the seller.
City-and-county: this one tax replaces the separate county $1.10 (no county entry). Nov 3 2026 ballot: Prop J (tax foreclosure transfers) and Prop I (revenue dedication) — neither changes these rates.
San Francisco transfer tax calculator
- City
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| San Francisco real property transfer taxCity | $5–$60 per $1,000 by price | Seller | $2,720.00 |
| Total transfer tax (0.68% of the price) | $2,720.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in San Francisco by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $1,250 | 0.5% | $1,250 | $0 |
| $400,000 | $2,720 | 0.68% | $2,720 | $0 |
| $600,000 | $4,080 | 0.68% | $4,080 | $0 |
| $800,000 | $5,440 | 0.68% | $5,440 | $0 |
| $1,000,000 | $7,500 | 0.75% | $7,500 | $0 |
| $1,500,000 | $11,250 | 0.75% | $11,250 | $0 |
| $2,500,000 | $18,750 | 0.75% | $18,750 | $0 |
| $5,000,000 | $112,500 | 2.25% | $112,500 | $0 |
Negotiable amounts are shown half to each side.
Selling in San Francisco?
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.
Questions
What is the transfer tax rate in San Francisco?
0.68% of the price on a $400,000 sale: San Francisco real property transfer tax ($5–$60 per $1,000 by price).
Who pays transfer tax in San Francisco?
San Francisco real property transfer tax: Seller — Customarily paid by the seller (Chicago Title 2026 guide).. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in San Francisco?
$3,400 in total (seller $3,400, 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
- CaliforniaCityFinance.com — California City Documentary and Property Transfer Tax Rates (rev. 1 Dec 2025)
- Chicago Title — California Customary Practices Guide 2026 (who customarily pays; city rates)
- WFG Title — City transfer tax list (SF schedule)
- 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.