California specifics
Documentary transfer tax
A county may impose $0.55 per $500, or fractional part, of the taxable consideration or value. A lien or encumbrance remaining on the property at sale is excluded from the county tax base. City taxes require a separate local check.
Your figures
The full price paid. Type an exact figure in the box if you want to see the round-up rule bite.
Section 11911 excludes a lien or encumbrance remaining on the property at sale. Do not enter a loan paid off through closing.
A simplified estimate only. Local ordinances can use different rates, thresholds, exemptions and tax bases. Verify the city and county rules for a real transfer.
Documentary transfer tax
$990.00
On the full $900,000 of consideration.
Exact, no rounding needed
Simple percentage only; verify the local ordinance
Complete results, no email, no account. Calculation methods are checked with regression cases. Inspect your inputs, units and the stated assumptions. How we verify
How this is calculated
Start with the consideration or value and exclude the amount of any lien or encumbrance remaining on the property at the time of sale. That statutory wording matters. A loan paid off through closing does not remain on the property and is not excluded on that basis.
If the taxable consideration or value exceeds $100, divide it by 500 and round the result UP. A partial $500 counts as a whole unit. Multiply the unit count by $0.55. At $100 or less, section 11911 does not impose this county tax. The threshold is not a $100 deduction.
City tax is separate. Charter cities may impose their own documentary transfer tax, and several large California cities do so at rates far above the county figure, sometimes on a graduated scale that steps up at high price points. Because local rates, thresholds, tax bases and exemptions vary, the city field is only a simple percentage model. Check the recorder, finance office or current ordinance for an actual transfer.
For the exam, know the $0.55 per $500 rate, the round-up rule, and the remaining-lien exclusion. Transfer of Property covers the surrounding material.
Common questions
What is the documentary transfer tax rate in California?
The countywide rate is $0.55 per $500 of consideration, which is the same as $1.10 per $1,000. Charter cities may impose an additional tax on top, and several large California cities do so at substantially higher rates.
Does a partial $500 count for documentary transfer tax?
Yes. A partial $500 counts as a whole unit, so the unit count always rounds up. On $900,005 of consideration the count is 1,801 units rather than 1,800, which adds $0.55 to the tax.
Is a loan deducted from California documentary transfer tax?
For the county tax base, Revenue and Taxation Code section 11911 excludes the amount of any lien or encumbrance remaining on the property at the time of sale. A loan paid off through closing does not remain and is not excluded on that basis.
Who pays the documentary transfer tax in California?
It is negotiable between the parties and is set by local custom, which varies by county. In much of Southern California the seller customarily pays it, and in parts of Northern California the practice differs. The purchase agreement governs.