San Francisco Transfer Tax: What to Expect
This simple San Francisco Transfer Tax Calculator can help home sellers estimate their transfer taxes. To get a ballpark idea of the transfer tax fee you might pay in the Golden City, enter your home’s estimated selling price above.
How the San Francisco Transfer Tax is Calculated
Unlike many other locations, San Francisco has its own progressive transfer tax in addition to the statewide tax (more on the state fee in a minute). The table below breaks down these specific San Francisco City and County tax rates, showing you how the percentage of your home’s value changes based on the sale price:
| Home sale price | Tax rate applied | Approx. % of home price |
| Over $100 up to $250,000 | $2.50 per $500 | 0.50% |
| $250,001 to $999,999 | $3.40 per $500 | 0.68% |
| $1,000,000 to $4,999,999 | $3.75 per $500 | 0.75% |
| $5,000,000 to $9,999,999 | $11.25 per $500 | 2.25% |
| $10,000,000 to $24,999,999 | $27.50 per $500 | 5.50% |
| $25,000,000 and above | $30.00 per $500 | 6.00% |
This tiered system means the higher the sale price, the higher the tax rate applied to a portion of the value.
For example, if you sold your home for $1,400,000 (San Francisco’s median home price), you could expect to pay a rate of $3.75 per $500, which comes to $10,500 in city transfer taxes. On a $25,000,000 home, the rate jumps to $30 per $500 for a transfer tax fee of $1,500,000.
»Learn more: A Seller’s Guide to Understanding San Francisco’s Transfer Tax
Another Transfer Tax San Francisco Sellers Typically Pay
In addition to the San Francisco City and County tax, California imposes its own Documentary Transfer Tax (DTT) of $0.55 for every $500 of the home’s value, or about 0.11%. This state tax is primarily administered at the county level. Enter your home’s estimated selling price in the calculator below to see what you might pay as a California state transfer tax.
»Learn more: What Sellers Need to Know About California’s Transfer Taxes
Does the Seller Always Pay the San Francisco Transfer Tax?
In San Francisco, the seller typically pays the city transfer tax. This is a well-established local custom in most real estate transactions. However, it’s not always the case:
- It can be negotiable between the buyer and seller, and sometimes buyers may offer to cover it.
- In new construction sales, developers often pass this tax responsibility directly to the buyer.
- Certain specific transfers are exempt, including gifts, inheritance, or those between married couples or domestic partners.
So, while the general rule of thumb is that the seller pays, it’s not an absolute “always” due to negotiation possibilities and your home transfer circumstances.
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