A Guide to City & County Transfer Taxes
Who typically pays what in the East Bay
Transfer taxes are charged when title to real property changes hands. The amount depends on the property’s location and sale price. The purchase contract determines who pays, so every allocation is negotiable. The customs below describe what is typical in local residential sales.
Rates are applied to the full taxable value, not just the portion above a threshold. County documentary transfer tax is generally $1.10 per $1,000 of taxable value. Some cities add a much larger municipal tax.
Berkeley: a major change arrives January 1, 2027
Through December 31, 2026
| Sale price | City tax | County tax | Combined rate |
|---|---|---|---|
| $1.7 million or less | 1.5% | 0.11% | 1.61% |
| More than $1.7 million | 2.5% | 0.11% | 2.61% |
Beginning January 1, 2027
Berkeley voters approved Measure W, creating four city tax tiers. The figures printed in the ballot measure were:
| Sale price | City tax | County tax | Combined rate |
|---|---|---|---|
| Below $1.6 million | 1.5% | 0.11% | 1.61% |
| $1.6 million to below $1.9 million | 2.5% | 0.11% | 2.61% |
| $1.9 million to below $3 million | 3.0% | 0.11% | 3.11% |
| $3 million or more | 3.5% | 0.11% | 3.61% |
The 2027 thresholds shown above are not yet final. Berkeley must recalculate them before the new tiers take effect, using the percentiles and formula in Measure W. The rates are final, but sellers with a closing near a threshold should confirm the City’s published 2027 figures with their agent and title company.
In a typical Berkeley sale, the buyer and seller split the city transfer tax equally. The seller typically pays the county documentary transfer tax. Because the contract controls, the parties can negotiate a different allocation.
Berkeley also offers limited transfer tax rebates for qualifying voluntary seismic and home-hardening work. Eligibility, deadlines and documentation should be checked directly with the City.
Rates and customary payment by location
| Location | City transfer tax | County tax | Typical allocation |
|---|---|---|---|
| Oakland | 1.0% up to $300,000; 1.5% from $300,001 to $2 million; 1.75% from $2,000,001 to $5 million; 2.5% above $5 million | 0.11% | City tax usually split equally; county tax usually paid by seller |
| Richmond | 0.70% under $1 million; 1.25% from $1 million to $3 million; 2.5% above $3 million through $10 million; 3.0% above $10 million | 0.11% | City tax usually split equally; county tax usually paid by seller |
| Kensington | None | 0.11% | Usually paid by seller |
| Albany | 1.5% | 0.11% | City tax usually split equally; county tax usually paid by seller |
| Piedmont | 1.3% | 0.11% | City tax usually split equally; county tax usually paid by seller |
| Pinole | Conforming city share included within the combined 0.11% tax | Combined total remains 0.11% | Usually paid by seller |
| Hercules | Conforming city share included within the combined 0.11% tax | Combined total remains 0.11% | Usually paid by seller |
| El Sobrante | None in unincorporated El Sobrante | 0.11% | Usually paid by seller |
For Pinole and Hercules, the city receives a share of the standard documentary transfer tax. A credit prevents that conforming city tax from being added on top of the county rate, so the combined tax remains $1.10 per $1,000.
A special note about El Sobrante addresses
El Sobrante is unincorporated, but the greater El Sobrante Valley includes some properties within the City of Richmond. A postal address alone does not settle the issue. If the parcel is inside Richmond’s city limits, Richmond’s tiered city transfer tax applies. Confirm the jurisdiction by parcel before estimating closing costs.
How to estimate the tax
Multiply the taxable sale value by the applicable rate. For example, a $1.5 million Albany sale produces a $22,500 city tax and a $1,650 Alameda County tax, for $24,150 total. Under the usual custom, buyer and seller each pay $11,250 of the city tax, while the seller also pays the $1,650 county tax.
Rates, thresholds, exemptions and customary allocations can change. Confirm the current figures and the negotiated allocation with the title company before closing.
Official resources
- City of Berkeley transfer tax and Measure W
- Alameda County transfer tax rates
- City of Richmond documentary transfer tax
- Contra Costa County: El Sobrante jurisdiction
Last reviewed September 29, 2026.