California Transfer Tax Rates by City & County (2026)
Reviewed by Matt Goeglein & Xavier “Xavi” de la Piedra IV — Fidelity National Title

California's base county documentary transfer tax is $1.10 per $1,000 of sale price. Many cities add their own tax, including Los Angeles (0.45%–5.95%), Santa Monica (tiered up to $56/$1,000), Culver City (0.45%–4%), and Redondo Beach ($2.20/$1,000). Some transfers, such as gifts and certain interspousal transfers, are exempt. Team Goeglein calculates transfer tax on every net sheet — call Matt Goeglein at 310-293-0784 or Xavi de la Piedra IV at 562-217-9933.
Reach Matt Goeglein or Xavier “Xavi” de la Piedra IV at Fidelity National Title.
Documentary transfer taxes are collected when a deed transferring real property is recorded. Every California county charges a base tax, and many cities impose an additional tax. The tax is usually paid by the seller, though the parties can negotiate who pays it.
The statewide county base rate is $1.10 per $1,000 of the sale price, rounded up. On a $2,000,000 sale, the county tax alone is $2,200. Cities with additional transfer taxes can add thousands — or tens of thousands — more.
| Jurisdiction | Transfer Tax Rate | Notes |
|---|---|---|
| Los Angeles County | $1.10 per $1,000 | Base county rate applies to all unincorporated areas and cities without their own tax |
| City of Los Angeles | 0.45% up to $5M; 4.45% $5M–$10M; 5.95% above $10M | Measure ULA thresholds adjust annually for inflation; verify current brackets |
| Santa Monica | $3.00/$1,000 up to $5M; $6.00/$1,000 $5M–$8M; $56.00/$1,000 above $8M | Tiered structure for higher-value sales |
| Culver City | 0.45% up to $1.5M; 1.5% $1.5M–$3M; 3% $3M–$10M; 4% above $10M | Verify current thresholds before closing |
| Redondo Beach | $2.20 per $1,000 | Applies to all property transfers within city limits |
| Manhattan Beach | $1.10 per $1,000 | County rate only; no city transfer tax |
| Hermosa Beach | $1.10 per $1,000 | County rate only |
| Palos Verdes | $1.10 per $1,000 | County rate only |
| El Segundo | $1.10 per $1,000 | County rate only |
| Torrance | $1.10 per $1,000 | County rate only |
Transfers that are exempt from documentary transfer tax include gifts with no consideration, transfers between spouses, transfers into or out of a living trust where no beneficial interest changes, and certain transfers pursuant to divorce. Intrafamily transfers under Proposition 19 may still trigger reassessment even when transfer tax is exempt, so the two rules should not be confused.
For agents, the safest approach is to run the exact address through a net sheet before writing an offer. Team Goeglein at Fidelity National Title includes verified county and city transfer taxes on every net sheet and closing estimate for South Bay and Westside properties. Contact Matt Goeglein at 310-293-0784 or Xavi de la Piedra IV at 562-217-9933 for a complimentary calculation.
Frequently asked questions
What is the documentary transfer tax in California?+
It is a tax collected when a deed transferring real property is recorded. The county base rate is $1.10 per $1,000 of sale price, and many cities add their own tax.
Who pays transfer tax in Los Angeles County?+
Customarily the seller pays, but it is negotiable through the purchase agreement.
Does Los Angeles city have an additional transfer tax?+
Yes. The City of Los Angeles imposes Measure ULA, with rates from 0.45% to 5.95% depending on the sale price.
Are gifts between family members subject to transfer tax?+
Gifts with no consideration are generally exempt from documentary transfer tax, but they may still trigger property tax reassessment under Proposition 19.
How do I calculate transfer tax on a $3 million sale in Santa Monica?+
Santa Monica charges $3.00 per $1,000 up to $5 million, so a $3 million sale owes $9,000 in city tax plus the county base of $3,300, for a total of $12,300.
Can I get a net sheet with transfer tax included?+
Yes. Team Goeglein provides complimentary net sheets for any Los Angeles County property. Call Matt at 310-293-0784 or Xavi at 562-217-9933.
Need a title rep in your city? Call Matt Goeglein at 310-293-0784 or Xavier “Xavi” de la Piedra IV at 562-217-9933. See the full FAQ.