Transfer tax in San Francisco, California: local rates and cost

In short

San Francisco charges a local tax on a home sale: San Francisco real property transfer tax. California has no state transfer tax. On the median owner-occupied home ($1,314,700), local taxes come to $9,860, or 0.75% of the price.

Median value: $1,314,700 median value of owner-occupied homes, San Francisco County, California (Census ACS 2024 1-year, table B25077). It is an owner estimate, not a sale price.

What you pay at different prices

Before exemptions and credits (first-time buyers, transfers between relatives…), which are listed below when the source gives them. The tax due on your deed is the one the recorder computes.

The rates, tax by tax

San Francisco real property transfer tax (Business & Tax Regulations Code Art. 12-C)

Rate per $500 (or portion) applied to the ENTIRE consideration, by bracket of the entire value: >$100 to ≤$250,000: $2.50 (0.50%); >$250,000 to <$1M: $3.40 (0.68%); $1M to <$5M: $3.75 (0.75%); $5M to <$10M: $11.25 (2.25%); $10M to <$25M: $27.50 (5.5%); ≥$25M: $30.00 (6%).

Exemptions: Exemptions codified in Article 12C of the SF Business and Tax Regulations Code; reduced rates for rent-restricted affordable housing (see sf.gov).

In force: Current schedule as published Oct. 2026 (tiers ≥$10M since Prop I, Nov. 2020).. Source: SF.gov — Transfer tax (Office of the Assessor-Recorder).

Questions

How much local transfer tax do you pay on a median home in San Francisco?

$9,860 on $1,314,700, the median value of owner-occupied homes (Census ACS). Payotte computes it from the rates published by the official sources cited on the page.

Is the local tax on top of the California tax?

Yes. The local taxes listed here are added to the California state transfer tax.