Transfer Tax by City: Santa Clara County, San Mateo County and San Francisco

Every home sale in Santa Clara and San Mateo counties pays a county transfer tax when the deed is recorded. A handful of cities add their own, and San Francisco runs its own brackets. On the same price, the total can run from a few thousand dollars to tens of thousands depending on the city. Here’s how it works, city by city, as of October 2026.

The county tax

Santa Clara County and San Mateo County each charge $1.10 per $1,000 of the price, or $0.55 per $500. San Francisco doesn’t add a separate county tax; its own transfer tax covers both.

Cities that add their own tax

• San Jose. $3.30 per $1,000, plus Measure E on sales above about $2.3 million (a threshold adjusted for inflation): 0.75% of the whole price up to $5 million, 1% from $5 million to $10 million and 1.5% above $10 million.
• Palo Alto. $3.30 per $1,000.
• Mountain View. $3.30 per $1,000 up to $6 million. Above $6 million, Measure G charges 1.5% of the whole price, in effect since December 20, 2024.
• City of San Mateo. 0.5% of the price below $10 million and 1.5% at $10 million or more, under 2022’s Measure CC.
• Hillsborough. $0.30 per $1,000, according to title-company tables.
• San Francisco. One rate applied to the whole price, set by bracket: 0.50% up to $250,000, 0.68% up to $1 million, 0.75% from $1 million to $5 million, 2.25% from $5 million to $10 million, 5.5% from $10 million to $25 million and 6% at $25 million or more. Two transfer-tax measures are on San Francisco’s November 3, 2026 ballot, so check the rate after the election.

The other cities we cover in both counties show no city transfer tax in county and title-company tables. East Palo Alto is the one to double-check: those tables show none, but some sources report one, so confirm with your escrow officer.

What it adds up to on a $3 million sale

• Most cities in both counties: $3,300 (county tax only).
• Hillsborough: $4,200.
• Palo Alto and Mountain View: $13,200.
• City of San Mateo: $18,300.
• San Francisco: $22,500.
• San Jose: $35,700, including $22,500 of Measure E.

Who usually pays

By local custom, per a 2024 Bay Area title-company chart, the seller pays the county tax in Santa Clara and San Mateo counties, and the buyer and seller split any city tax 50/50. In San Francisco, the seller pays the transfer tax. Escrow and title customs differ too: in Santa Clara County the seller usually pays the escrow fee and the owner’s title policy, while in San Mateo County and San Francisco the buyer usually does. All of it is negotiable, and the purchase contract decides.

Run the numbers

Our transfer tax calculator figures the total and the usual split for any city and price, and the City Match-Up shows the tax on a $2 million sale for any two cities side by side.

See all 32 cities side by side in Silicon Valley and Peninsula Cities at a Glance: trains, electricity, transfer tax and Eichler tracts in one table.

Buying or selling near a city line? Call the Boyenga Team at (408) 373-1660 or (650) 383-8606. Commissions are negotiable, and we offer bundled services, so ask us what’s included.