San Francisco Transfer Tax

In San Francisco property sales, the seller is responsible for paying the transfer tax. However, in new development where the seller is a sponsor or a developer, the buyer often pays this transfer tax. 

The Transfer Tax Rate for the City and County of San Francisco, payable upon transfer of Real Property, is calculated as follows:

  • More than $100 but less than/equal to $250,000 $2.50 for each $500 or portion thereof

  • More than $250,000 but less than $1,000,000 $3.40 for each $500 or portion thereof

  • $1,000,000 or more but less than $5,000,000 $3.75 for each $500 or portion thereof

  • $5,000,000 or more but less than $10,000,000 $11.25 for each $500 or portion thereof

  • $10,000,000 or more but less than $25,000,000 $13.75 for each $500 or portion thereof

  • $25,000,000 or more $15.00 for each $500 or portion thereof

Be sure to calculate transfer tax when considering selling your home.