Alameda County charges $1.10 per $1,000, and East Bay cities add $8.50 to $25 per $1,000.
On an illustrative $900,000 sale, the combined tax is $8,640 in Hayward and $14,490 in Berkeley. Berkeley adds higher tiers for pricier sales on January 1, 2027.
This is general information, not legal advice. State rules vary.
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The Bay Area transfer tax by city depends on two layers: a county documentary transfer tax and, in many cities, a separate city tax. On a $900,000 sale in Alameda County, the combined bill ranges from $8,640 in Hayward to $14,490 in Berkeley, Albany, and Oakland. Those are illustrative figures built from the official rates below.
This guide covers the cities whose rates we could read today at an official source, mostly in the East Bay. It shows each rate, a worked example, and what changes in Berkeley on January 1, 2027. For the bigger picture on selling in the region, see our Bay Area cash house buyer page.
How does transfer tax work in the Bay Area?
A Bay Area sale can carry two transfer taxes: a county tax set by state law and a city tax set by the city's own ordinance. The county tax is small, while a city tax can be ten times larger or more.
Under Section 11911 of the California Revenue and Taxation Code, a county may charge "fifty-five cents ($0.55) for each five hundred dollars ($500) or fractional part thereof" when a deed conveys realty. That works out to $1.10 per $1,000. The same section lets a city charge half that rate, and Section 11931 credits that conforming city tax against the county tax.
Many East Bay cities charge far more than that half rate. The Alameda County Clerk-Recorder lists them as separate city taxes "at full value." Berkeley's finance page says its tax "is in addition to the transfer tax charged by Alameda County."
How the price is rounded
The county tax counts each $500 of value, or any part of $500. For city taxes, the Alameda County Clerk-Recorder rounds the full value up to the nearest $500 before applying the rate. On a typical sale, rounding changes the bill by a few dollars at most.
Bay Area transfer tax rates by city
On a sale under $1,000,000, city rates in the table run from $6.80 per $1,000 in San Francisco ($3.40 per $500) to $15 per $1,000 in Albany, Berkeley, and Oakland. Higher tiers apply above $1.7M in Berkeley and above $2M in Emeryville and Oakland.
The table lists the rates as published on November 10, 2026. Alameda County figures come from the county's Clerk-Recorder page, which names each city's ordinance. Richmond's figures come from the Measure H text the city posts, and San Francisco's from SF.gov.
| City (county) | City tax | County tax |
|---|---|---|
| Alameda (Alameda) | $12.00 per $1,000 | $1.10 per $1,000 |
| Albany (Alameda) | $15.00 per $1,000 | $1.10 per $1,000 |
| Berkeley (Alameda), through December 31, 2026 | $15.00 per $1,000 at $1,700,000 and less; $25.00 above $1,700,000 | $1.10 per $1,000 |
| Emeryville (Alameda) | $12.00 under $1,000,000; $15.00 from $1,000,000 to $2,000,000; $25.00 above $2,000,000 (per $1,000) | $1.10 per $1,000 |
| Hayward (Alameda) | $8.50 per $1,000 | $1.10 per $1,000 |
| Oakland (Alameda) | 1.00% to $300,000; 1.50% to $2,000,000; 1.75% to $5,000,000; 2.50% above | $1.10 per $1,000 |
| Piedmont (Alameda) | $13.00 per $1,000 | $1.10 per $1,000 |
| San Leandro (Alameda) | $11.00 per $1,000 | $1.10 per $1,000 |
| Richmond (Contra Costa) | $7.00 below $1,000,000; $12.50 from $1,000,000 to $3,000,000; $25.00 to $10,000,000; $30.00 above (per $1,000) | Not verified (county page unreachable) |
| San Francisco (city and county) | $3.40 per $500 from $250,001 to under $1,000,000; $3.75 per $500 from $1,000,000 to under $5,000,000 | One combined tax |
Oakland's rates are confirmed on the city's transfer tax page, and our Oakland cash buyer page covers the rest of an Oakland sale. Richmond's tiers come from Measure H, approved November 6, 2018. San Francisco's rates come from SF.gov, and our San Francisco page covers selling there.
What does a $900,000 sale owe in each city?
On an illustrative $900,000 sale, the combined county and city transfer tax runs from $8,640 in Hayward to $14,490 in Albany, Berkeley, and Oakland. The county share is $990 in every Alameda County city.
The $900,000 price is an example, not a typical value for any one city. It sits below the $1,000,000 breaks in Emeryville, Richmond, and San Francisco and below Berkeley's $1.7M break, and inside Oakland's 1.5% tier ($300,001 to $2,000,000). The figures are arithmetic from the published rates and are not a quote from any city.
| City | County tax | City tax | Total (illustrative) |
|---|---|---|---|
| Hayward | $990 | $7,650 | $8,640 |
| San Leandro | $990 | $9,900 | $10,890 |
| Alameda | $990 | $10,800 | $11,790 |
| Emeryville | $990 | $10,800 | $11,790 |
| Piedmont | $990 | $11,700 | $12,690 |
| Albany, Berkeley, or Oakland | $990 | $13,500 | $14,490 |
| Richmond | Not verified | $6,300 | $6,300 plus county tax |
| San Francisco | Included | $6,120 | $6,120 |
Applying the rates to local values
Local values move the bill a long way. Berkeley's typical house value was $1,442,475 in September 2026, up 7.99% in a year (Zillow ZHVI, September 2026). At that price, Berkeley's 1.5% comes to $21,637.50, and the county tax adds $1,586.75.
Prices are lower in other parts of the East Bay. Zillow ZHVI for September 2026 puts Hayward at $816,424, Oakland at $710,647, and Richmond at $600,691. A house at those values sits below every $1,000,000 tier break in the table.
Berkeley transfer tax in 2026 and 2027
Through December 31, 2026, the Berkeley transfer tax is 1.5% up to $1.7M and 2.5% above it. From January 1, 2027, Measure W adds a 3% tier and a 3.5% tier and moves the 2.5% tier down to $1.6M.
The City of Berkeley's transfer tax page gives two examples: a $1.7M sale owes $25,500, and a $2M sale owes $50,000. The second figure is 2.5% of the whole price. The higher rate is not limited to the part above $1.7M.
What Measure W changes
Berkeley voters approved Measure W in November 2024, and the City Council report confirming the results says it takes effect January 1, 2027. The ballot thresholds were:
- 2.5% for houses valued at $1.6M or higher
- 3% at $1.9M or higher
- 3.5% at $3.0M or higher
The city says these thresholds "will be recalculated prior to the effective date." The adopted ordinance ties them to the 60th, 80th, and 95th percentile of Berkeley sales and bars any adjustment below $1.6M, $1.9M, and $3.0M.
| Sale price (illustrative) | Berkeley city tax, 2026 | Berkeley city tax, 2027 at the ballot thresholds |
|---|---|---|
| $1,500,000 | $22,500 (1.5%) | $22,500 (1.5%) |
| $1,650,000 | $24,750 (1.5%) | $41,250 (2.5%) |
| $1,800,000 | $45,000 (2.5%) | $45,000 (2.5%) |
| $2,000,000 | $50,000 (2.5%) | $60,000 (3%) |
| $3,000,000 | $75,000 (2.5%) | $105,000 (3.5%) |
If the city raises a threshold before January 1, 2027, some prices in this table would fall into a lower tier. The county tax of $1.10 per $1,000 applies on top in both years.
The threshold step
Because Berkeley taxes the whole price, a small price change across a threshold can move the tax a lot. Under the 2026 rates, a $1,700,000 sale owes $25,500. A $1,750,000 sale owes $43,750, which is $18,250 more on a $50,000 higher price.
Who pays transfer tax in California?
In Oakland and Berkeley, the city ordinance makes the seller and the buyer jointly and severally liable for the city transfer tax. Neither city's page names a customary payer.
Oakland's page states that "the seller and buyer are jointly and severally liable for payment of the tax." Berkeley's ordinance has the same rule in Berkeley Municipal Code 7.52.050, reprinted in the Measure W ordinance. Jointly and severally liable means the city can collect the full amount from either side.
No official page read for this guide sets a custom for any Bay Area city. The settlement statement from escrow shows which side a given contract charges. A seller comparing offers can look for that line next to the price.
When is the tax paid, and what is exempt?
Transfer tax is paid when the deed is recorded, which happens at closing through escrow. State law also exempts some transfers, such as a deed that passes a house at death.
"[T]he recorder shall not record any deed, instrument, or writing subject to the tax imposed pursuant to this part, unless the tax is paid at the time of recording."
Section 11933, California Revenue and Taxation Code
Under Section 11932 of the same code, the deed must also show the tax due on its face. Oakland says its tax is "payable at the time of recordation with the Alameda County Recorder."
Transfers the county tax does not reach
- Death or gift: under Section 11930, a deed that passes a house because of a death, or as an outright gift, is exempt from the county tax. The heir's later sale is taxed as usual.
- Assumed loans: a lien that stays on the house after the sale is left out of the value taxed (Rev. & Tax. Code § 11911).
- Same owners, new form: under Section 11925, a change in how title is held, with the same ownership shares, is not taxed.
City exemptions follow each city's own ordinance and can differ. Oakland's page says its tax is due if you "sell your house, or gift it." Heirs selling in the South Bay can read more in our guide to selling an inherited house in San Jose.
Berkeley's seismic and home-hardening rebates
Berkeley rebates up to one-third of its base 1.5% tax for voluntary seismic work, under its seismic rebate program. Expenses must be incurred on or after October 17, 1989, and the rebate does not reach the enhanced 1% portion. On a $900,000 Berkeley sale, one-third of the $13,500 city tax is $4,500.
A home-hardening rebate applies in High or Very High Fire Hazard Severity Zones on sales under $3,000,000, once the roof is Class A rated. Both rebates share the one-third cap. Our guide to selling a Bay Area house in a fire hazard zone covers the disclosure side.
What about San Jose, San Mateo, and Contra Costa?
The City of San Mateo levies its own conveyance tax, according to the San Mateo County Clerk-Recorder, but its rate could not be read for this guide. Rates for other cities whose official pages could not be read are also left out. Their rates are left out rather than copied from a secondary source.
The San Mateo County Clerk-Recorder confirms the county rate of "55 cents per $500." It adds that inside the City of San Mateo "an additional conveyance tax is levied," without giving the city rate. The page also says assumed liens of record can be deducted before the tax is figured.
City sites for San Jose and Mountain View, and the Santa Clara and Contra Costa county recorder pages, did not load on November 10, 2026. El Cerrito, Palo Alto, and the City of San Mateo rates were not found on an official site. A title or escrow officer on the sale can confirm the figure for those cities.
How can Propcash help with your Bay Area sale?
Propcash is a direct cash homebuyer, and we buy houses across the Bay Area as-is. We'll make you one cash offer based on local market data and show you how we got to our number.
There are no agent commissions, no closing costs charged to you, and no fees, and you pick the closing date. A sale can close in as few as 7 days, with escrow run through a California title or escrow company.
A Propcash offer is one option to set beside a listing, with the transfer tax and other costs in view on both. If a cash sale isn't your best move, we'll tell you. When you're ready, you can get a no-obligation cash offer and compare it with your other options.
Frequently Asked Questions
Is a Bay Area city transfer tax charged on the whole sale price or only the part above a threshold?
Berkeley charges its rate on the whole sale price, not only the part above a threshold. The city's own examples show a $1.7M sale owing $25,500 and a $2M sale owing $50,000, which is 2.5% of the full price. The Alameda County Clerk-Recorder also lists each city tax as a rate on full value, rounded up to the nearest $500.
Does an heir owe transfer tax when a Bay Area house passes at death?
The county documentary transfer tax does not apply to a deed that passes a house because of a death or an outright gift (Rev. & Tax. Code § 11930). That exemption covers the transfer to the heir, not a later sale. When the heir sells the house to a buyer, the county tax and any city tax apply to that sale in the usual way, and each city ordinance carries its own list of exceptions.
When do Berkeley's Measure W transfer tax rates start?
Berkeley's Measure W rates take effect on January 1, 2027, according to the City Council report that declared the November 2024 results. The ballot thresholds were $1.6M for 2.5%, $1.9M for 3%, and $3.0M for 3.5%. The city says the thresholds will be recalculated before the effective date, and the ordinance does not let them fall below those figures.
Can a seismic retrofit lower the Berkeley transfer tax?
A seismic retrofit can earn a rebate of up to one-third of Berkeley's base 1.5% transfer tax, according to the city's rebate page. Voluntary seismic work counts if the expenses were incurred on or after October 17, 1989, and the rebate does not apply to the enhanced 1% portion. Home hardening in a High or Very High Fire Hazard Severity Zone shares the same one-third cap.
Does a cash sale change the transfer tax a Bay Area seller owes?
A cash sale does not change the transfer tax formula, because the tax is figured on the price or value conveyed, not on how the buyer pays. The county tax applies to a deed when the value conveyed exceeds $100 (Rev. & Tax. Code § 11911), and city taxes follow their own ordinances. What can differ in a cash sale is which closing costs the contract charges to the seller.
How does the Oakland transfer tax compare with the tax in other East Bay cities?
Oakland charges 1.5% on sales from $300,001 to $2,000,000, according to the City of Oakland, the same rate Albany charges at every price and Berkeley charges up to $1.7M. Its rate is 1.0% at $300,000 or less, 1.75% from $2,000,001 to $5,000,000, and 2.5% above $5,000,000. Hayward, at $8.50 per $1,000, has the lowest city rate on the Alameda County list.
Reviewed by the Propcash Editorial Team under our editorial standards. Published by Propcash, a direct cash buyer of houses. This guide is general information. Laws, fees, and market figures change, so check the current rules for your state.
