What is the real estate transfer tax in California?

In California, state law lets each county impose a documentary transfer tax of $0.55 for each $500 or fraction of the value conveyed (not counting a lien or encumbrance that remains on the property) on a deed when that value exceeds $100. A city in a county that has imposed the tax may impose its own at one-half the county rate, and the county credits a conforming city tax against the county tax. The tax does not apply to an instrument given to secure a debt, or to a deed dividing community property between spouses as required by a dissolution judgment or a written agreement made in contemplation of one. Counties and cities can add their own tax where state law lets them, so check the county where the deed is recorded. This is Cal. Rev. & Tax. Code §§ 11911, 11921, 11927.

WhatCalifornia
State transfer taxCounty tax of $0.55 per $500 (rate set by state law)

What the statute says

“… (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds one hundred dollars ($100) a tax at the rate of fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof …”

Quoted word for word from the section’s text.

Source

Cal. Rev. & Tax. Code §§ 11911, 11921, 11927

Read the statute in the California Codes (California Legislative Information): leginfo.legislature.ca.gov.

Checked against the statute on November 15, 2026.

This is a summary of a published statute, not legal advice. Rules change, local ordinances can add to them, and the terms of a specific lease may differ. Check the citation and speak to a lawyer before acting.

How Seayora uses this rule

This page states the state’s rule so the costs and paperwork of a sale can be checked against it before a contract is signed. An owner on Seayora keeps each property’s owners of record and its documents in one place.

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