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Los Angeles · Buying & selling

Transfer tax in Los Angeles

City rule: the base tax is $2.25 per $500 of value ($4.50 per $1,000), when the value, not counting remaining liens, exceeds $100. City rule: an added tax is 4% over $5,000,000 and under $10,000,000, and 5.5% at $10,000,000 or more; thresholds adjust yearly. City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

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Key points

  • Transfer tax: City rule: the base tax is $2.25 per $500 of value ($4.50 per $1,000), when the value, not counting remaining liens, exceeds $100.
  • Housing tax: City rule: an added tax is 4% over $5,000,000 and under $10,000,000, and 5.5% at $10,000,000 or more; thresholds adjust yearly.
  • Who pays: City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

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

What Los Angeles's code says

Los Angeles code What Los Angeles's code adds
City transfer tax
  • Yes. The city taxes each deed or document that transfers real property sold in Los Angeles.
    § 21.9.2 · code text
    There is hereby imposed on each deed, instrument or writing by which any lands, tenements, or other realty sold within the City of Los Angeles shall be granted, assigned, transferred or otherwise conveyed
Rate
  • $2.25 for each $500 of value, or fraction of $500.
    Applies: Base city transfer tax; applies only when value exceeds $100, not counting remaining liens; a separate housing tax may also apply.
    § 21.9.2 · code text
    when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
Rate per $1,000
  • $4.50 per $1,000, charged as $2.25 per $500 or fraction of $500.
    Applies: Base city transfer tax; applies only when value exceeds $100, not counting remaining liens; a separate housing tax may also apply.
    § 21.9.2 · code text
    a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
Price threshold
  • The base tax applies only when the price or value exceeds $100.
    Applies: Value of the property conveyed, not counting liens or encumbrances remaining at the sale.
    § 21.9.2 · code text
    when the consideration or value of the interest or property conveyed (exclusive of the value of any lien or encumbrance remaining thereon at the time of sale) exceeds $100.00, a tax at the rate of $2.25 for each $500.00 or fractional part thereof.
Rate depends on price
  • Yes: Homelessness and Housing Solutions Tax of 4% over $5,000,000 and under $10,000,000; 5.5% at $10,000,000 or more.
    Applies: From April 1, 2023, on top of the base transfer tax; value includes liens; thresholds are adjusted yearly for inflation.
    § 21.9.2 · code text
    (1) $5,000,000 but is less than $10,000,000, a tax at the rate of 4% of the consideration or value; or (2) $10,000,000 or greater, a tax at the rate of 5.5% of the consideration or value.
Who pays
  • Anyone who makes, signs or issues the taxable document, or anyone for whose benefit it is made, signed or issued.
    § 21.9.3 · code text
    Any tax imposed pursuant to Sec. 21.9.2 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 →

Who this affects

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Frequently asked questions

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

City rule: the base tax is $2.25 per $500 of value ($4.50 per $1,000), when the value, not counting remaining liens, exceeds $100. City rule: an added tax is 4% over $5,000,000 and under $10,000,000, and 5.5% at $10,000,000 or more; thresholds adjust yearly. City rule: anyone who makes, signs or issues the taxed document, or the person it is made for, is liable for the tax.

General information, not legal advice.

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Los Angeles Municipal Code — full text