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2026 SF Tax Rates

San Francisco Mansion Tax Calculator 2026

Instantly estimate the San Francisco high-value transfer tax on your property sale. SF applies elevated rates on properties sold for more than $5,000,000.

SF Transfer Tax Calculator

San Francisco • Instant Estimate

No Transfer Tax Applies

At a purchase price of $2,500,000, your transaction falls below the SF transfer tax threshold.

Estimate based on current San Francisco tax regulations. Consult a licensed professional for exact figures.

Worked Example

Example: Mansion Tax Calculation for a $3 Million Property in 2026

A property sold for $3,000,000 in San Francisco falls below the $5,000,000 threshold for the elevated transfer tax. Because the sale price does not exceed this minimum, the high-value transfer tax surcharge does not apply, resulting in $0 in additional mansion tax.

Sale Price $3,000,000
SF Threshold $5,000,000
Total High-Value Transfer Tax $0
Tax Schedule

SF High-Value Transfer Tax Rates — 2026

Sale PriceRate (Entire Price)
$5,000,000 or below0.00% (Exempt)
$5,000,001 to $10,000,0002.25%
$10,000,001 to $25,000,0002.75%
Over $25,000,0003.00%
Common Questions

San Francisco Transfer Tax FAQ

What is the SF transfer tax for high-value properties?

SF imposes elevated rates on high-value sales: 2.25% over $5M, 2.75% over $10M, and 3% over $25M. The rate applies to the entire sale price, not just the excess.

Who pays the SF transfer tax?

The transfer tax is typically paid by the seller in San Francisco. However, buyer and seller may negotiate a different arrangement.

How does SF compare to LA's Measure ULA?

Both use flat rates on the entire price. SF starts at a lower threshold ($5M vs. $5.1M) with lower rates (2.25% vs. 4%). LA's rates are significantly higher, reaching 5.5%.

Are properties under $5M exempt?

Properties sold for $5M or less are not subject to the elevated rates. Standard SF documentary transfer tax rates still apply to all transactions.

Disclaimer & Legal Notice

This website provides general estimates and approximations for closing costs, taxes, and loan repayments in New York City based on current 2026 regulations (including the progressive NYS Mansion Tax rates). The figures shown are for informational purposes only, do not constitute formal legal or financial advice, do not represent an official accounting calculation, and do not establish any attorney-client or brokerage relationship.

Real estate tax laws, title insurance rates, and lender underwriting guidelines are highly complex and subject to change or interpretation. We strongly advise you to consult with a qualified, licensed New York Real Estate Attorney, CPA, or financial advisor before executing any real estate transactions or contract agreements.