San Mateo transfer tax
On a $400,000 home sale in San Mateo, CA, transfer taxes come to $2,440 (0.61% of the price): San Mateo County documentary transfer tax ($0.55 per $500) and City of San Mateo real property transfer tax (0.5%–1.5% by price), split between buyer and seller as shown below.
Charter city: on top of the full San Mateo County $1.10/$1,000.
San Mateo transfer tax calculator
- County
- City
| Tax | Rate | Who pays | Amount |
|---|---|---|---|
| San Mateo County documentary transfer taxCounty | $0.55 per $500 | Seller | $440.00 |
| City of San Mateo real property transfer taxCity | 0.5%–1.5% by price | Split 50/50 | $2,000.00 |
| Total transfer tax (0.61% of the price) | $2,440.00 | ||
"Who pays" is the customary or legal default; your purchase contract can move it.
Transfer tax in San Mateo by home price
| Sale price | Total tax | Effective rate | Seller | Buyer |
|---|---|---|---|---|
| $250,000 | $1,525 | 0.61% | $900 | $625 |
| $400,000 | $2,440 | 0.61% | $1,440 | $1,000 |
| $600,000 | $3,660 | 0.61% | $2,160 | $1,500 |
| $800,000 | $4,880 | 0.61% | $2,880 | $2,000 |
| $1,000,000 | $6,100 | 0.61% | $3,600 | $2,500 |
| $1,500,000 | $9,150 | 0.61% | $5,400 | $3,750 |
| $2,500,000 | $15,250 | 0.61% | $9,000 | $6,250 |
| $5,000,000 | $30,500 | 0.61% | $18,000 | $12,500 |
Negotiable amounts are shown half to each side.
Selling in San Mateo?
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 Mateo?
0.61% of the price on a $400,000 sale: San Mateo County documentary transfer tax ($0.55 per $500); City of San Mateo real property transfer tax (0.5%–1.5% by price).
Who pays transfer tax in San Mateo?
San Mateo County documentary transfer tax: Seller — Customarily paid by the seller in every California county; the purchase contract can shift it.. City of San Mateo real property transfer tax: Split 50/50 — Customarily split buyer/seller (Chicago Title 2026 guide).. The purchase contract can assign it differently.
How much is transfer tax on a $500,000 house in San Mateo?
$3,050 in total (seller $1,800, buyer $1,250).
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
- City of San Mateo Ordinance 2022-15 (Measure CC)
- San Mateo County Clerk-Recorder — Documentary Transfer Tax
- Chicago Title — California Customary Practices Guide 2026 (who customarily pays; city rates)
- California Revenue & Taxation Code §11911 (county documentary transfer tax)
- San Mateo County Clerk-Recorder — Documentary Transfer Tax
- 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.