Transfer tax in Oakland: the local rules

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

What Oakland's code says

Oakland code What Oakland's code adds
City transfer tax	The City levies a tax on transfers of real property and changes in control or ownership of legal entities. § 4.20.020 · code text There is imposed a tax on all transfers by deeds, instruments, writings, or any other document, or changes in control and ownership of legal entities, by which any lands, tenements or other interests in real property located in the City, are or is granted, assigned, transferred, or otherwise conveyed to or invested in a transferee, or transferees thereof, which shall be levied as a percentage of the value of consideration at the rates set forth below:
Rate	The transfer tax rate is 2.5%. Applies: For transfers of more than $5,000,000.00. § 4.20.020 · code text More than $5,000,000.00 \| 2.5% The transfer tax rate is 1%. Applies: Applies when the value of consideration is $300,000.00 or less. § 4.20.020 · code text $300,000.00 or less \| 1% The transfer tax rate is 1.5%. Applies: For consideration more than $300,000.00 up to $2,000,000.00. § 4.20.020 · code text More than $300,000.00 up to $2,000,000.00 \| 1.5% The maximum transfer tax rate is 1.5%. Applies: For transfers to a qualifying nonprofit corporation, limited partnership, or limited liability company with the required affordable-housing agreement or covenant. § 4.20.020 · code text shall be taxed at a maximum rate of one and one-half (1.5) percent regardless of the value of consideration. The transfer tax rate is 1.75%. Applies: For consideration more than $2,000,000.00 up to $5,000,000.00. § 4.20.020 · code text More than $2,000,000.00 up to $5,000,000.00 \| 1.75%
Rate depends on price	The transfer tax uses tiers based on the amount of the transfer. § 4.20.020 · code text \| Amount of transfer \| Tax \|
Who pays	Transferors and transferees are jointly and severally liable for the tax. Applies: Applies to transfers subject to the tax. § 4.20.040 · code text Any persons who make a transfer which is subject to the tax imposed under Section 4.20.020, and any persons to whom such a transfer is made, shall be jointly and severally liable for payment of the tax imposed under said Section 4.20.020;

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 Oakland?

Oakland taxes transfers at 1% through $300,000, 1.5% through $2,000,000, 1.75% through $5,000,000, and 2.5% above. Seller and buyer are jointly and severally liable for Oakland's transfer tax.

Transfer tax in Oakland

Key points

What Oakland's code says

The California rule underneath

Who this affects

Frequently asked questions

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