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San Francisco · Bus. & Tax Reg. Code §§1102, 1103San Francisco transfer tax: six rates, each on the whole price

San Francisco taxes every deed for a sale in the City and County, liens included, at a rate that depends on the price and applies to the entire value, not just the part above each step (Business and Tax Regulations Code §1102): $2.50 per $500 up to $250,000; $3.40 per $500 above $250,000 and under $1 million; $3.75 per $500 from $1 million to under $5 million; $11.25 per $500 from $5 million; $27.50 per $500 from $10 million; and $30 per $500 from $25 million. The tax is due when the deed is delivered and becomes delinquent 30 days later; anyone who signs the deed, or for whose benefit it is made, is liable (§1103). An $800,000 condo pays $5,440 and a $1,500,000 house $11,250.

Rate, who pays and an example

  1. Up to $250,000

    $2.50 per $500 (0.50%) (§1102(a)).

  2. $250,001 – under $1 million

    $3.40 per $500 (0.68%) on the entire value (§1102(b)).

  3. $1 million – under $5 million

    $3.75 per $500 (0.75%) on the entire value (§1102(c)).

  4. $5M – $10M – $25M+

    $11.25 (2.25%), $27.50 (5.5%), $30 (6%) per $500, each on the entire value (§1102(d)–(f)).

  5. Due and who pays

    Due at delivery, delinquent after 30 days; the signer or person benefiting is liable (§1103).

  6. Examples

    $800,000 → $5,440. $1,500,000 → $11,250. $6,000,000 → $135,000.

Good to know

  • Because each rate applies to the whole price, crossing a step – $999,999 to $1,000,000 – raises the tax on everything below it too.

What the TC checks

  • The tax line on the closing statement against the statutory rate.
  • Who pays it – the statute, the contract or local custom.
  • The value or consideration stated on the deed or declaration.

Questions about this tax

How much is San Francisco transfer tax on a $1.5 million home?

$3.75 per $500 on the entire price – $11,250 (Business and Tax Regulations Code §1102(c)).

Who pays transfer tax in San Francisco?

Any person who signs the deed, or for whose benefit it is made, is liable (§1103); the contract decides how buyer and seller share it.

When is San Francisco transfer tax due?

When the deed is delivered; it becomes delinquent if unpaid 30 days later (§1103(b)).

Related guides

Add the transfer tax check to the closing statement review as a task with an owner and due date in ClosingCode.

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Source: San Francisco Business and Tax Regulations Code §§1102 and 1103, as amended through Proposition C (2024) (codelibrary.amlegal.com, read October 25, 2026).

General information, not legal or tax advice. ClosingCode is software; it is not a law firm or brokerage. This guide is not a substitute for the advice or services of an attorney.