California Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers
California's county documentary transfer tax is $1.10 per $1,000, but some cities add more. See a $300,000 example and what changes in Los Angeles.
California counties impose a documentary transfer tax of $0.55 per $500, or $1.10 per $1,000 of value, which is $330 on a $300,000 sale. Some cities add their own rate, and Los Angeles lists $2.25 per $500 plus a higher tier on larger deals. Check your city before you price a deal.
What a California seller pays at closing
California does not have a single statewide transfer tax rate on sales. It authorizes counties to impose a documentary transfer tax, and most sellers meet it as a county charge plus, in some places, a separate city rate. That makes the location of the property the first fact to confirm.
The Los Angeles County Registrar-Recorder publishes the county rate as $0.55 for each $500, or fractional part. That equals $1.10 per $1,000 of property value. The statute computes the tax on value exclusive of any lien or encumbrance remaining on the property, and the recorder’s declaration form offers two methods: full value of the property conveyed, or full value less liens and encumbrances remaining at the time of sale.
County rate and city add-ons
| Jurisdiction | Rate as listed by LA County Registrar-Recorder |
|---|---|
| County | $0.55 per $500, or $1.10 per $1,000 |
| Pomona | $2.20 per $1,000 |
| Los Angeles (effective 7/1/25) | $2.25 per $500, plus 4% or 5.5% on higher-value transactions |
| Santa Monica (effective 3/1/23) | Tiered, from $3.00 per $1,000 up to $56.00 per $1,000 for properties of $8 million and above |
| Culver City | Tiered, from 0.45% to 4% depending on the transaction amount |
The recorder lists these as special rates for five cities, and the thresholds for the higher Los Angeles and Santa Monica tiers are published by the city and recorder, not repeated here. Other California counties and cities set their own rates, so a Sacramento or San Diego property needs its own check with the county recorder or your escrow officer.
Who pays
The recorder collects the tax on behalf of the cities when the document is recorded, and the calculation is the responsibility of the document preparer, not the county recorder. The sources checked do not set who customarily pays between buyer and seller. That is a contract term, so ask your title company or escrow officer what is customary locally.
A worked example on a hypothetical $300,000 sale
Take a hypothetical $300,000 sale price in a county with the standard rate and no city add-on, computed on the full value for simplicity.
- $300,000 divided by $500 is 600 units.
- 600 units at $0.55 each is $330.
If the same house sits inside the City of Los Angeles, the city rate of $2.25 per $500 would be 600 times $2.25, or $1,350 on its own. Whether the county and city amounts combine, and how the higher-value tier applies, is for your escrow officer to confirm on the recorder’s declaration, so treat the Los Angeles number as a floor for planning, not a final total.
| Line | Math | Amount |
|---|---|---|
| County tax on $300,000 | 600 x $0.55 | $330 |
| Los Angeles city rate alone | 600 x $2.25 | $1,350 |
The other seller costs
- Agent commission. Negotiable, and the largest cost on most listed sales.
- Mortgage payoff. Your remaining balance plus interest through the payoff date.
- Prorated property taxes. Settled as of the closing date under your contract. The tax proration calculator can estimate this.
- Escrow, title and recording fees. These vary by company and county. Ask for a written estimate. The sources used here do not state whether California promulgates title insurance rates.
Why investors care
For a flipper, the transfer tax shows up twice: once when you buy and again when you sell. On a hypothetical $240,000 purchase and $300,000 resale at the county rate, the math is $264 plus $330, or $594, if you carry the full amount on both ends. In a city with an add-on, the second number grows quickly, and the tiered cities can make a pricing mistake costly.
The structure of a wholesale deal changes the count. An assignment moves the contract to your end buyer, so the closing runs between the original seller and that buyer. A double close means two closings and two sets of costs: you buy, then resell, and each deed has its own tax calculated on its own price, with two rounds of escrow, title and recording charges. In a city with a higher rate, the second deed can matter more than the first.
For your maximum allowable offer, start with the resale price, then subtract rehab, holding costs, both closings and your target profit, with the transfer tax computed using the city rate on both deeds. Confirm the exact method with your escrow officer, because the liens-and-encumbrances computation can change the base.
Check your numbers
Confirm every figure with your title company, escrow officer or closing attorney, since city rates and contract terms vary. For a quick estimate, the closing cost calculator in Automize CRM lets you enter your own price and fees.
This is general information, not legal or tax advice.
Sources
Rates checked October 24, 2026. General information, not tax or legal advice.
Common questions
What is the California documentary transfer tax?
The Los Angeles County Registrar-Recorder lists the county rate as $0.55 for each $500 or fractional part, which equals $1.10 per $1,000 of property value. The statute computes it on value exclusive of any lien or encumbrance remaining on the property, and the document preparer calculates it.
Do California cities charge an extra transfer tax?
Some do. The Los Angeles County Registrar-Recorder lists special rates for Culver City, Los Angeles, Pomona and Santa Monica, among others, and the recorder collects them for the cities when the document is recorded. Rates and tiers differ by city, so confirm your property’s city rate.
Who pays the transfer tax in California?
The sources checked for this post say the document preparer, not the county recorder, is responsible for calculating the tax, and the recorder collects it at recording. They do not set who customarily pays. Your purchase contract decides, so ask your title company or escrow officer what is customary locally.
Is the tax calculated on the loan balance or the full price?
The statute specifies computation on value exclusive of liens or encumbrances remaining on the property after the sale. The LA County declaration form offers two methods, full value or full value less remaining liens. Ask your escrow officer which applies to your transaction.
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