Berkeley · Buying & selling

Transfer tax in Berkeley

From 2027, Berkeley’s property transfer tax rises with price: 1½% below $1,600,000 to 3½% at $3,000,000 or more, thresholds adjusted annually.

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Key points

Transfer tax: From 2027, Berkeley’s property transfer tax rises with price: 1½% below $1,600,000 to 3½% at $3,000,000 or more, thresholds adjusted annually.

Each rule below links to the section of the Berkeley Municipal Code it was read from, with the code text one click away (checked October 2026). General information, not legal advice.

What Berkeley's code says

Berkeley code What Berkeley's code adds
City transfer tax	Yes. The city taxes all transfers of real property located in Berkeley. § 7.52.040 · code text There is hereby imposed on all transfers of lands, tenements, or other interests in real property located in the City of Berkeley a real property transfer tax at the rates set forth below.
Rate	Twenty-seven and one-half cents for each $500 of value, or fraction of $500. Applies: The city documentary transfer tax on deeds for real property sold in the city. § 7.28.020 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof. One and one-half percent of the price. Applies: Real property transfer tax from January 1, 2027, for prices below the first threshold ($1,600,000, adjusted annually). § 7.52.040 · code text For properties where the value of consideration is below the first threshold, as established in Paragraph B of this section, the rate shall be one and one-half percent of the value of consideration; Two and one-half percent of the price. Applies: Real property transfer tax from January 1, 2027, for prices from $1,600,000 up to below $1,900,000. Thresholds adjusted annually. § 7.52.040 · code text For properties where the value of consideration is equal to or higher than the first threshold, as established in Paragraph B of this section, but below the second threshold, as established in Paragraph C of this section, the rate shall be two-and-one-half percent of the value of consideration; 3% of the price. Applies: Real property transfer tax from January 1, 2027, for prices from $1,900,000 up to below $3,000,000. Thresholds adjusted annually. § 7.52.040 · code text For properties where the value of consideration is equal to or higher than the second threshold, as established in Paragraph C of this section, but below than the third threshold, as established in Paragraph D of this section, the rate shall be three percent of the value of consideration; Three and one-half percent of the price. Applies: Real property transfer tax from January 1, 2027, for prices of $3,000,000 or more. Threshold adjusted annually. § 7.52.040 · code text For properties where the value of consideration is equal to or greater than the third threshold, as established in Paragraph D of this section, the rate shall be three-and-one-half percent the value of consideration.
Rate per $1,000	$0.55 for each thousand dollars of value (twenty-seven and one-half cents for each $500 or fraction of $500). Applies: The city documentary transfer tax on deeds for real property sold in the city. § 7.28.020 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Price threshold	More than $100. Applies: The city documentary transfer tax applies only when the value conveyed is more than $100. § 7.28.020 · code text when the consideration or value of the interest or property conveyed, exclusive of the value of any lien or encumbrances remaining thereon at the time of sale, exceeds one hundred dollars $1,600,000 Applies: First threshold of the real property transfer tax from January 1, 2027. Adjusted annually, but not below $1,600,000. § 7.52.040 · code text the threshold is $1,600,000, adjusted annually by the City of Berkeley on January 1 of every subsequent year $1,900,000 Applies: Second threshold of the real property transfer tax from January 1, 2027. Adjusted annually, but not below $1,900,000. § 7.52.040 · code text the second threshold is $1,900,000 adjusted annually by the City of Berkeley on January 1 of every subsequent year $3,000,000 Applies: Third threshold of the real property transfer tax from January 1, 2027. Adjusted annually, but not below $3,000,000. § 7.52.040 · code text the third threshold is $3,000,000 adjusted annually by the City of Berkeley on January 1 of every subsequent year
Rate depends on price	Yes. The rate rises with the price. Applies: From January 1, 2027. § 7.52.040 · code text There is hereby imposed on all transfers of lands, tenements, or other interests in real property located in the City of Berkeley a real property transfer tax at the rates set forth below.
Who pays	Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. Applies: The city documentary transfer tax. § 7.28.030 · code text Any tax imposed pursuant to Section 7.28.020 hereof shall be paid by any person who makes, signs or issues any document or instrument subject to the tax, or for whose use or benefit the same is made, signed or issued.

The California rule underneath

CA state law Underneath, California law still applies. County documentary transfer tax: A county may tax a sale over $100 at $0.55 for each $500 of value ($1.10 per $1,000), not counting liens that remain on the property (Rev. & Tax. Code § 11911(a)). City share of the tax: A city may impose half the county rate ($0.55 per $1,000); the county then credits the city tax against its own, so the combined standard rate stays $1.10 per $1,000 (Rev. & Tax. Code § 11931). California rules for buying and selling — the full state rule →

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Frequently asked questions

What is the transfer tax when you sell a home in Berkeley?

From 2027, Berkeley’s property transfer tax rises with price: 1½% below $1,600,000 to 3½% at $3,000,000 or more, thresholds adjusted annually.

General information, not legal advice.

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