Complete 2026 breakdown of California city and county transfer taxes, mansion taxes (LA Measure ULA, SF Prop I, Culver City, Santa Monica), and which cities charge NOTHING — by jurisdiction. Critical for high-value property sales.
California has THREE separate layers of real-estate transfer taxes that stack on top of federal + state capital-gains tax:
On a $10M sale in the wrong jurisdiction, local transfer taxes alone can run $500K-$800K — separate from any capital-gains tax. On the same $10M sale in the right jurisdiction (most of Orange County, e.g.), local taxes are $11,000 total.
| Sale price | ULA rate | ULA tax |
|---|---|---|
| Under $5,150,000 (2026 indexed) | 0% | $0 |
| $5.15M – $10.3M | 4.0% | $206K – $412K |
| Above $10.3M | 5.5% | $566K+ |
Applies to City of LA boundaries only.Unincorporated LA County, Pasadena, Glendale, Burbank, Long Beach, Santa Monica, Beverly Hills, Culver City — NOT subject to ULA (some have their own taxes — see below).
| Sale price | SF rate |
|---|---|
| Under $250,000 | 0.5% |
| $250K – $1M | 0.68% |
| $1M – $5M | 0.75% |
| $5M – $10M | 2.25% |
| $10M – $25M | 5.5% |
| Above $25M | 6.0% |
SF’s rates ramp continuously — a $30M commercial property sale could generate ~$1.65M in SF transfer tax alone.
| Sale price | CC rate |
|---|---|
| Under $1.5M | 0.45% |
| $1.5M – $3M | 1.5% |
| $3M – $10M | 3.0% |
| Above $10M | 4.0% |
| Sale price | SM rate |
|---|---|
| Under $5M | 0.3% |
| $5M – $8M | 0.6% |
| Above $8M | 5.6% |
0.5% under $1.6M, 1.5% on $1.6M+. Properties above $1.6M effectively pay 1.5% on the entire sale.
Tiered 1.0% (under $300K) up to 2.5% (above $5M).
Every California county charges the standard state-set $1.10 per $1,000 documentary transfer tax. This is a fixed structural cost regardless of city. Quick reference for a $2M sale = $2,200 in county tax everywhere:
Major California cities that charge $0 in city-level transfer tax (only the $1.10/$1,000 county tax applies):
Practical implication: a $10M sale in Newport Beach generates $11,000 in total local transfer tax. The same $10M sale just a few miles north in LA City generates $11,000 + $550,000 ULA = $561,000. That’s a $549K difference for the same property value, driven solely by city boundary.
The structures spread capital-gain recognition across years. They do not spread the city/county/mansion-tax claim — those are charged at the transfer event itself, on the gross sale price, all in Year 1. A $10M LA City sale could generate ~$566K of ULA in Year 1 whether you take cash, an SIS annuity, or contribute to a CRT. The structures save you federal + state cap-gains tax (often $200K–$2M+); they do not reduce the local-government claim on the property transfer.
None of the structures avoid local transfer or mansion taxes.These are charged on the GROSS sale price at the closing event, regardless of how the seller chooses to structure their receipt of proceeds. ULA, Prop I, Culver City, etc. apply equally to:
The structures cut FEDERAL + STATE capital-gains tax. They don’t cut city/county transfer taxes. For high-value sales in ULA jurisdictions, the most effective tax-planning move is often choosing WHERE to own the property in the first place.
Verify with your escrow officer.Local tax rates change frequently — ULA thresholds index annually, ballot measures introduce new mansion taxes in various cities, and city charter amendments can adjust rates. Always confirm with the title/escrow company on the specific property before closing.
The main calculator models federal + California state stack. For your specific property, we’ll add the city/county/mansion tax line during your free consultation.
Run the calculator → 213-414-2808