Enter a sale price to calculate the transfer tax owed at close of escrow.
| Sale price range | Per $500 | Eff. rate |
|---|
In San Francisco, the seller typically pays the transfer tax.
This calculator is for informational purposes only. Verify rates with the SF Office of the Assessor-Recorder.
San Francisco real property transfer tax rates range from 0.5 percent to 6.0 percent based on gross transaction value across six distinct tier thresholds. On a median $1,650,000 single-family property sale, the tax total equals $12,375 at the 0.75 percent tier rate ($3.75 per $500), customarily paid by the seller upon recording the deed with the San Francisco Assessor-Recorder at 1 Dr Carlton B Goodlett Place.
Estimate exact transfer tax fees, closing costs, and expected seller net proceeds before listing your property in San Francisco.
| Consideration / Total Value Tier | Tax Rate ($ per $500 or portion) | Effective Percentage Rate |
|---|---|---|
| More than $100 to $250,000 | $2.50 per $500 | 0.50% |
| More than $250,000 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 or more | $30.00 per $500 | 6.00% |
Sources: San Francisco Assessor-Recorder Transfer Tax Schedule; San Francisco Municipal Business and Tax Regulations Code Article 12-C; California Revenue and Taxation Code Section 11911.
San Francisco imposes a municipal real property transfer tax whenever real estate ownership transfers by deed, grant, or leasehold assignment. Unlike many California municipalities where transfer taxes apply flat rates, San Francisco employs a progressive tier system established under Measure I and Measure W voter initiatives.
Crucially, the applicable tax rate applies to the total purchase price, rather than applying incrementally in brackets. For example, a home selling for $4,950,000 incurs a 0.75 percent tax rate ($37,125 total), whereas a home selling for $5,050,000 triggers the 2.25 percent rate across the entire price ($113,625 total). Understanding these threshold cliff boundaries is vital when evaluating purchase offer amounts.
By standard real estate custom in San Francisco County, the seller pays the real property transfer tax fee out of sale proceeds at close of escrow.
A completed San Francisco Real Property Transfer Tax Affidavit must accompany every grant deed submitted to the County Assessor-Recorder for official recordation.
Certain conveyance transfers, including revocable living trust transfers, interspousal deeds, and gift transfers, may qualify for specific tax exemptions upon proper filing.
The closing title company calculates and remits transfer tax funds directly to the Assessor-Recorder during formal escrow settlement.
By customary real estate practice in San Francisco County, the seller pays the real property transfer tax, though buyers and sellers may negotiate alternative terms in the purchase contract.
Properties valued between $1,000,000 and $4,999,999 fall into the 0.75 percent tax tier ($3.75 per $500). On a $2,000,000 home sale, the total transfer tax equals $15,000.
Because San Francisco transfer tax applies to the entire purchase price rather than marginal brackets, selling at $4,990,000 incurs $37,425 in tax, while selling at $5,010,000 incurs $112,725 in tax at the 2.25 percent rate.
The transfer tax is collected by escrow at closing and remitted to the San Francisco Assessor-Recorder when the grant deed is officially presented for recording.
Real property transfer taxes are generally not deductible as itemized state taxes, but sellers can deduct transfer tax payments as a selling expense to reduce taxable capital gains.
Ilana Minkoff — San Francisco Real Estate Advisor
DRE #01894439 · San Francisco Association of REALTORS® Member
Providing expert seller guidance, net proceeds calculations, and luxury real estate representation across San Francisco with extensive local market expertise.
Request a comprehensive seller net sheet factoring in municipal transfer taxes, escrow fees, and micro-market pricing strategy.