Bay Area transfer tax by city is one of the first closing costs a seller asks about, and the answer depends on exactly where the house sits. A recorded sale owes the county documentary transfer tax, and some cities add their own real property transfer tax on top, from a flat charge per $1,000 of value to tiers that step up with the price.
This guide lists the rates we read on official county and city pages on November 6, 2026, and names the cities we could not confirm. Rates change, and Berkeley's are set to change on January 1, 2027, so confirm with your county recorder and city finance department before you estimate what a sale will net.
How the county documentary transfer tax works
The state's Documentary Transfer Tax Act, Revenue and Taxation Code sections 11902 to 11934, lets a county board of supervisors tax deeds that convey real property. Section 11911 sets the rate at 55 cents for each $500 of value, or fraction of $500, when the consideration or value is over $100, not counting any lien that stays on the property at the time of sale. It also lets a city in the county impose half that rate, which the county credits against its own tax. Under section 11931, the county then collects the tax and allocates half to the city.
San Mateo County's Assessor-County Clerk-Recorder page gives the same rate and restates it as $1.10 for every $1,000 of value, so a $1,000,000 sale owes $1,100 in county tax, paid when the deed is recorded.
City transfer taxes in Alameda County, as of November 2026
The Alameda County Clerk-Recorder's transfer tax page lists eight cities with their own real property conveyance tax, applied to the full value rounded up to the nearest $500. The rates per $1,000 of value, with the authority the county lists:
Alameda: $12.00 on all values (Ordinance 2987).
Albany: $15.00 on all values (Ordinance 2020-09).
Berkeley: $15.00 up to $1,700,000 and $25.00 from $1,700,001 (Ordinance 6072-NS).
Emeryville: $12.00 under $1,000,000, $15.00 from $1,000,000 to $2,000,000, and $25.00 from $2,000,001 (Measure O).
Hayward: $8.50 on all values (Ordinance 92-26).
Oakland: $10.00 up to $300,000, $15.00 from $300,001 to $2,000,000, $17.50 from $2,000,001 to $5,000,000, and $25.00 from $5,000,001 (Ordinance 11628).
Piedmont: $13.00 on all values (Ordinance 546).
San Leandro: $11.00 on all values (Ordinance 2020-08).
Albany and Piedmont put transfer tax changes on the November 3, 2026 ballot. Albany's Measure S would replace its $15.00 rate with $10.00 to $30.00 per $1,000, depending on the price, and Piedmont's Measure GG would raise its rate from 1.3% to 1.75% starting July 1, 2027. Check the certified results.
Oakland's own Real Estate Transfer Tax page shows the four Oakland tiers above as percentages, from 1.00% to 2.50%, under Oakland Municipal Code Chapter 4.20. It says the tax is payable when the deed is recorded with the Alameda County Recorder.
Berkeley's Property Transfer Tax page puts its rate at 1.5% for properties up to $1.7 million and 2.5% above that, under Berkeley Municipal Code Chapter 7.52, and gives its own example: a property that sells for $1.7 million owes $25,500. Berkeley voters approved Measure W in November 2024. The measure text on the city's page sets new tiers starting January 1, 2027: 2.5% at $1.6 million or higher, 3% at $1.9 million or higher and 3.5% at $3.0 million or higher, with the thresholds adjusted annually. The city will recalculate the thresholds before then, so check again if your sale may close after the new year. For more on the area's houses, see our East Bay mid-century homes page.
Other city transfer taxes we confirmed
El Cerrito
El Cerrito, in Contra Costa County, sets its tax in Municipal Code Chapter 4.64. The city's FAQ gives the rate as $12 for each $1,000 paid for the transfer of real property, and its rebate page says sales have been subject to the 1.2% tax since January 14, 2019.
City of San Mateo
San Mateo County's recorder page says property within the City of San Mateo's limits owes an additional conveyance tax to that city. San Mateo Municipal Code section 3.48.010 sets it at one-half of one percent of the consideration or value for a transfer under $10 million, and one and one-half percent at $10 million or more. The code counts certain secured debts, existing or new, as part of the consideration. For houses there, see our San Mateo mid-century homes page.
San Francisco
San Francisco's transfer tax page lists six tiers, each charged per $500 of value or portion of $500: $2.50 from over $100 to $250,000; $3.40 from over $250,000 to under $1,000,000; $3.75 from $1,000,000 to under $5,000,000; $11.25 from $5,000,000 to under $10,000,000; $27.50 from $10,000,000 to under $25,000,000; and $30.00 at $25,000,000 or more. The tax is due when the deed is recorded, and a Transfer Tax Affidavit is required. The city cites Article 12C of its Business and Tax Regulations Code.
Santa Clara County, Palo Alto and Mountain View
The Santa Clara County Clerk-Recorder's fee page lists the county tax at $0.55 per $500 of value, or fraction of $500, and says a city conveyance tax applies in addition in San Jose, Palo Alto and Mountain View. Palo Alto Municipal Code section 2.34.020 sets Palo Alto's tax at $1.65 for each $500 of value, or fraction of $500, when the consideration is over $100; unlike the county tax, the value it uses counts a loan that stays on the property. Mountain View's finance page says that since December 20, 2024, under Measure G, the city charges $1.65 per $500, or fraction of $500, on transfers of $6,000,000 or less, and $15.00 per $1,000 of the total consideration on transfers over $6,000,000. Its examples: $9,900 on a $3,000,000 sale and $90,015 on a $6,000,001 sale. The tax is in Chapter 29, Article V, of the city code.
Cities and counties we left out
We list a city rate only when an official county or city page or code we read on November 6, 2026 states it. We could not confirm the rates for San Jose, Richmond, San Rafael and Mill Valley, or read the Contra Costa and Marin county recorder pages. Leaving a city out doesn't mean it has no tax, so ask the city's finance department or the county recorder.
Exemptions that come up in estate, divorce and trust transfers
San Mateo County's documentary transfer tax page lists common exemptions from the county tax, each tied to a section of the Revenue and Taxation Code. Among them:
A gift between living people, or a gift transfer as a result of a death (section 11930).
A transfer that divides property between spouses in a dissolution of marriage (section 11927).
A deed into or out of a revocable trust that is for the benefit of the grantor, when the transfer is not part of a sale (section 11930).
A court-ordered conveyance with no consideration (section 11923).
A deed that only changes a name on title, or the way title is held (section 11925(d)).
That list is for the county tax. San Mateo County says its page doesn't cover the City of San Mateo tax or its exemptions, and that transfer tax exemptions and exclusions from reassessment are separate and may differ. The trust exemption also stops at a sale: when a trustee or heir later sells the house to a buyer, that deed is taxed like any other sale. Heirs who may keep the house should read our guide to Prop 19 and inherited homes.
Who pays, and the rebates for seismic and energy work
Of the official pages we read, only Oakland's says who is liable: the seller and buyer are jointly and severally liable for the city tax under Chapter 4.20. The county pages, the state code sections and the other city pages we read don't say who pays. Settle it in the purchase contract and confirm it with your escrow officer.
Before you estimate, confirm the parcel is inside the city limits, and check the value each tax uses: the county tax leaves out liens that stay on the property, while Alameda County applies city rates to the full value.
Berkeley and El Cerrito return part of the city tax for qualifying work:
Berkeley: sellers or buyers of residential or mixed-use buildings with at least two residential units may qualify for a rebate for voluntary seismic upgrades and permanent home-hardening work. The combined rebate is up to one-third of the base 1.5% tax.
El Cerrito: the rebate can cover qualifying seismic work, EV charging equipment, rooftop solar, certain voluntary CALGreen measures, BayREN upgrades and stormwater retention, done up to one year before or within one year after the transfer.
If you're weighing seismic work, read our post-and-beam earthquake retrofit guide first.
This is general information, not tax or legal advice. Confirm current rates with your county recorder and city finance department, and ask a tax advisor or real estate attorney how they apply to your transfer.
Frequently asked questions
Is the county documentary transfer tax the same in every Bay Area county?
The Alameda, San Mateo and Santa Clara county recorder pages all give 55 cents per $500 of value, the section 11911 rate. We could not read the Contra Costa or Marin pages, so ask your county recorder before you rely on a number.
Does inheriting a house trigger transfer tax?
San Mateo County lists a gift transfer as a result of a death as exempt under section 11930. A later sale of the house to a buyer is taxed as a sale. Confirm with the recorder and an estate attorney.
Does San Jose have a city transfer tax?
Yes. Santa Clara County's recorder lists San Jose among the cities with a conveyance tax in addition to the county tax. San Jose's Measure E page says voters approved a real property transfer tax on March 3, 2020, in Chapter 4.59 of the city code, and that since July 1, 2025 it applies to transfers over $2.3 million. That page doesn't give rates, so ask the City of San Jose and the county Clerk-Recorder.
Related reading
Supplemental Property Tax in California: What Home Buyers Should Know
Selling a Mid-Century Modern Home: What to Fix and What to Leave
Sell a House As Is in California: Original Mid-Century Homes
More guides on this topic: Buying & Selling a Mid-Century Modern Home
Selling a mid-century home and want a clear estimate of the transfer taxes before you list? Call or text the Boyenga Team at Compass at (408) 373-1660 or (650) 383-8606, or contact the Boyenga Team to go over the costs for your city.
