San Jose · Buying & selling

Transfer tax in San Jose

San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.

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Key points

Transfer tax: San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.

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

What San Jose's code says

San Jose code What San Jose's code adds
City transfer tax	Yes. The city taxes each transfer of real property sold in the city. § 4.59.100 · code text A general tax is also hereby imposed on each transfer, by deed, instrument or writing, by which any lands, tenements, or other real property sold, located in the City, are or is granted, assigned, transferred or otherwise conveyed
Rate	0.75% of the whole price. Applies: General transfer tax, on top of the documentary tax: prices $2,000,000 to $5,000,000. The lower limit adjusts with the CPI from July 1, 2025. § 4.59.100 · code text Where the total value of the consideration is $2,000,000 to $5,000,000, the tax rate imposed on the total value of the consideration, including but not limited to the value of the consideration equal to or less than $1,999,999.99, shall be 0.75%; 1.0% of the whole price. Applies: General real property transfer tax: prices from $5,000,000.01 to $10,000,000. § 4.59.100 · code text Where the total value of the consideration is $5,000,000.01 to $10,000,000, the tax rate imposed on the total value of the consideration, including but not limited to the value of the consideration equal to or less than $5,000,000, shall be 1.0%; 1.5% of the whole price. Applies: General real property transfer tax: prices over $10,000,000. § 4.59.100 · code text Where the total value of the consideration is greater than $10,000,000, the tax rate imposed on the total value of the consideration, including but not limited to the value of the consideration that is equal to or less than $10,000,000, shall be 1.5%. 27.5 cents for each $500 of value, or fraction of $500. Applies: City documentary transfer tax, only when the value is more than $100. § 4.62.080 · code text a tax at the rate of twenty-seven and one-half cents for each five hundred dollars or fractional part thereof.
Rate per $1,000	$0.55 per $1,000 of value (27.5 cents for each $500 or fraction of $500). Applies: City documentary transfer tax, only when the value is more than $100. § 4.62.080 · 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	$1,999,999.99 Applies: The general transfer tax applies only above this amount. Adjusts with CPI every 5 years from July 1, 2025, rounded to the nearest $100,000. § 4.59.100 · code text when the total value of the consideration exceeds $1,999,999.99 (the "Exemption Threshold"). $100 Applies: The city documentary transfer tax applies only when the value conveyed, not counting liens or encumbrances that remain, is more than $100. § 4.62.080 · 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
Rate depends on price	Yes. From $2,000,000, one of several rates applies to the whole price, rising with the price. § 4.59.100 · code text When the total value of the consideration is $2,000,000 or greater, the tax shall be applied to the total value of the consideration at one of the following rates:
Who pays	The person making the transfer and the person receiving it are jointly and severally liable. Applies: General real property transfer tax on sales above the exemption threshold. § 4.59.030 · code text Any persons who make a transfer which is subject to the tax imposed under Section 4.59.100, 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 4.59.100. Any person who makes, signs or issues the taxed document, or for whose use or benefit it is made. Applies: City documentary transfer tax. § 4.62.020 · code text Any tax imposed pursuant to Section 4.62.080 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 San Jose?

San Jose also taxes sales from $2,000,000 (CPI-adjusted): 0.75% to $5,000,000, 1.0% to $10,000,000, 1.5% above, on the whole price.

General information, not legal advice.

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