California Closing Costs: Documentary Transfer Tax Rate & Guide
California has a multi-layer transfer tax system. The base county rate is set by state statute, but cities can (and often do) add their own tax on top. This guide covers the verified statutory rate and important city-level exceptions.
California Documentary Transfer Tax — County Rate
Under Revenue and Taxation Code §11911 (leginfo.legislature.ca.gov), when the sale consideration exceeds $100:
- County rate: $0.55 per $500 of consideration (equivalent to $1.10 per $1,000)
- City rate (within those counties): $0.275 per $500 ($0.55/$1,000) — added on top of, and credited against, the county rate
Source: RTC §11911, leginfo.legislature.ca.gov, as of June 2026.
Calculation Formula
County DTT = ⌈Sale Price ÷ $500⌉ × $0.55
| Sale Price | $500 Units | County DTT | + Typical City DTT |
|---|---|---|---|
| $300,000 | 600 | $330.00 | +$330.00 = $660.00 |
| $500,000 | 1,000 | $550.00 | +$550.00 = $1,100.00 |
| $750,000 | 1,500 | $825.00 | +$825.00 = $1,650.00 |
| $1,000,000 | 2,000 | $1,100.00 | +$1,100.00 = $2,200.00 |
County DTT is exact (statutory formula). City DTT column assumes a standard $0.55/$1,000 city rate — verify for your specific city. Some cities (SF, LA) are far higher.
High-Rate City Transfer Taxes (Important Exceptions)
Several California cities have enacted very high transfer taxes by local ordinance. These are additional to the county base rate and can dwarf it:
| City | Rate | Threshold | Who Pays |
|---|---|---|---|
| San Francisco | Up to 6.0% | Tiered by price ($250K–$25M+) | Seller |
| Los Angeles City (ULA Tax) | 4.0% / 5.5% | $5M+ / $10M+ | Seller |
| Oakland | 1.5%–3.0% | Tiered by price | Seller |
| Culver City | 4.0% | All sales | Seller |
City rates are set by local ordinance and can change. Verify with your county recorder or a California real estate attorney.
Typical California Closing Costs
| Item | Who Pays | Typical Range |
|---|---|---|
| County + City Documentary Transfer Tax | Seller (customary) | Statutory (see above) |
| Title Insurance (owner's policy) | Seller (most CA counties) | 0.3%–0.5% of price |
| Title Insurance (lender's policy) | Buyer | 0.1%–0.3% of loan |
| Escrow Fee | Split (50/50 customary) | $1,500–$3,000 total |
| County Recording Fee | Buyer | $150–$400 |
| Lender Origination Fees | Buyer | 0.5%–1.5% of loan |
← Use the Closing Costs Calculator | New York closing costs | Transfer tax by state
Frequently Asked Questions
California Documentary Transfer Tax (DTT) is a county-level excise tax on real property sales. The base county rate is $0.55 per $500 of consideration (equivalent to $1.10 per $1,000) when consideration exceeds $100, per Revenue and Taxation Code §11911 (leginfo.legislature.ca.gov). Many cities impose an additional city-level DTT of approximately $0.55/$1,000.
By custom, the seller pays the county Documentary Transfer Tax in most California counties. In some areas, the buyer pays — this is negotiable in the purchase contract. City transfer taxes can vary in who pays. Always confirm who pays in your specific county and city.
Several California cities have enacted very high transfer taxes in recent years. San Francisco imposes a tiered transfer tax that reaches 6% on sales above $25M. Los Angeles City's "ULA Tax" (Measure ULA) imposes 4% on sales above $5M and 5.5% above $10M. These are paid by the seller. City rates are set by local ordinance and can change — verify with your county recorder.
Formula: ⌈Sale Price ÷ $500⌉ × $0.55 = county DTT. Example for $500,000: ⌈$500,000 ÷ $500⌉ = 1,000 units × $0.55 = $550.00 county DTT. If the city also imposes DTT (typically $0.55/$1,000), add another $550 for a total of $1,100.00. Formula per RTC §11911, leginfo.legislature.ca.gov.
Yes. California buyers typically pay lender origination fees (0.5%–1.5%), title insurance (lender's policy), escrow fees (often split), recording fees ($150–$400), and prepaid items. Sellers pay the owner's title insurance policy in most counties. Total buyer closing costs (excluding down payment) typically run 2%–4% of the purchase price.