How much is the documentary transfer tax when I sell a house in California?

You’re working out what selling your home will cost, and documentary transfer tax appears among the expenses. Where a county has imposed the tax under Revenue and Taxation Code 11911, the county rate is $0.55 for each $500 of taxable value or fractional part.

For an $800,000 sale with the full amount subject to that tax, the county amount is $880.

That gives you a useful starting figure. Your property’s location, the value subject to tax, and the purchase agreement still matter. A city tax also needs a closer look before you assume it belongs on top of the county amount.

What is the county documentary transfer tax?

The county documentary transfer tax is a tax a county may impose by ordinance on a deed or other writing that conveys real property sold within the county.

The authority is California Revenue and Taxation Code 11911. Subdivision (a) covers deeds, instruments, and writings by which real property sold is granted, assigned, transferred, otherwise conveyed, or vested in a purchaser.

The word “may” matters. The section authorizes a county to adopt the tax; it does not say every county has done so. Ask escrow whether the county tax applies to your sale.

The section also sets a threshold: the consideration or value being taxed must exceed $100. That value excludes qualifying liens or encumbrances remaining on the property at the time of sale.

So the statute gives you both a rate and a definition of what that rate applies to. Reading the rate alone leaves out part of the calculation.

How much should you use for a county tax estimate?

Use $0.55 per $500 or fractional part of the taxable value where the county has imposed the tax.

Expressed in larger units, that is $1.10 per $1,000. The examples below use sale amounts that divide evenly into the statutory $500 units, with the full sale amount treated as taxable.

The phrase “or fractional part thereof” belongs in the calculation too. The statute applies the $0.55 charge to each $500 unit and to a remaining fractional unit. Don’t drop that language when asking escrow to check an estimate.

These are county figures under subdivision (a). They do not establish the total transfer tax for every property in California. For your sale, have escrow confirm the county’s adoption, the taxable value, and the treatment of any applicable city tax before you rely on a final amount.

What value does the tax apply to?

The tax applies to the consideration or value of the interest or property conveyed, excluding the value of any lien or encumbrance remaining on it at the time of sale.

That is the base described in section 11911(a). A loan that stays on the property is not counted.

Pay attention to “remaining thereon at the time of sale.” The exclusion is tied to a lien or encumbrance that remains. The text does not give you a general instruction to subtract whatever mortgage balance you have when estimating your sale costs.

If you’re looking at the $880 example for an $800,000 sale, that example assumes the entire $800,000 is subject to the county tax. If a loan will remain on the property, ask escrow to confirm the value excluded and the resulting taxable base.

This is a document-specific question. Give escrow the proposed transfer details and ask what consideration or value it is using, rather than assuming the sale price always settles the calculation.

Who pays the documentary transfer tax?

Section 11911 does not say who pays; that is a matter for the purchase agreement and escrow.

The section taxes the deed or writing. It does not assign the expense to the seller or buyer. That distinction matters when you’re reading a cost estimate alongside your agreement.

Insider Realty’s California cost-to-sell guide describes sellers as typically paying the county transfer tax. “Typically” describes the practice stated in that guide. It is not a payment rule in section 11911.

Look to the purchase agreement for how the expense is allocated, then ask escrow to confirm how that allocation applies to your transaction. A calculation answers how much tax applies; the agreement and escrow address who pays it.

If you’re building a selling budget, keep those questions separate. Knowing the county amount does not, by itself, establish that the entire amount is your expense under the agreement.

Does a city tax go on top of the county tax?

A city tax does not always go on top because section 11911(c) requires a county credit for a city tax imposed under subdivision (b).

Subdivision (b) says a city within a county that has imposed the tax may adopt its own ordinance under this part. Its authorized rate is half the amount specified in subdivision (a), for each $500 or fractional part.

Subdivision (c) then supplies the credit. The amount due to the city under that conforming ordinance is credited against the county tax.

The same subdivision says no county credit is allowed for a city tax that does not conform to this part. That is why adding every county and city figure together can give you the wrong result.

Ask escrow whether the applicable city tax falls under subdivision (b) and receives the subdivision (c) credit. The answer determines whether a city amount reduces the county amount through that credit or receives no county credit.

Can a city charge more than this county calculation?

Some cities charge more than the county calculation described in section 11911(a).

Insider Realty’s guide to Santa Monica’s Measure GS transfer tax covers a city with its own tiers on top. That is a reason to check the property’s city before treating the county example as your complete transfer tax estimate.

The optional city rate in section 11911(b) does not establish every city’s rate. Nor does the county credit provision mean every city tax receives a credit. The distinction is whether the city tax conforms to this part.

For a property with a city tax, ask escrow to identify the applicable city charge and explain its relationship to the county amount. You need the local calculation as well as the county calculation.

Keep the scope of the county examples clear: $880 on an $800,000 taxable sale answers the county-rate question. It does not answer every local tax question attached to that sale.

What should you confirm with escrow?

Ask escrow to confirm the county tax’s applicability, the taxable value, who pays under the agreement, and any city tax or credit.

The unresolved point for your sale is the local application: section 11911 alone does not establish whether your county adopted the tax or what separate city rate applies.

A focused request can keep the answer concrete:

• Has the county imposed the tax under section 11911(a)?
• What consideration or value is being used, and is any remaining lien or encumbrance excluded?
• How does the purchase agreement allocate payment?
• Does a city tax apply, and does it receive a county credit?

The code has exemptions for some transfers; ask escrow whether any applies.

This is general information and not legal advice.

For the broader selling budget, use the cost-to-sell guide alongside these questions. If you’re also considering tax on a gain from the sale, Insider Realty has a separate California capital gains guide. Keep the documentary transfer tax calculation tied to the deed, taxable value, and applicable ordinances.

The short version

Where a county has imposed the documentary transfer tax, section 11911(a) sets the rate at $0.55 per $500 or fractional part of taxable value.

An $800,000 sale with the full amount taxable gives a county tax of $880. A $1,000,000 taxable sale gives $1,100.

Confirm the local application with escrow. The section excludes liens or encumbrances remaining at sale, provides a credit for a conforming city tax, and does not say who pays. Your purchase agreement and escrow address payment.

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