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
Estimated Transfer Tax
$18,750
Estimate based on current San Francisco tax regulations. Consult a licensed professional for exact figures.
Example: Transfer Tax Calculation for a $26 Million Property in 2026
A property sold for $26,000,000 in San Francisco falls into the highest 6.00% bracket. Because SF uses a flat rate (cliff) structure, the 6.00% rate applies to the entire purchase price, not just the amount over $25M. This results in a total transfer tax of $1,560,000.
SF High-Value Transfer Tax Rates — 2026
| Sale Price | Rate (Entire Price) |
|---|---|
| $250,000 or below | 0.50% |
| $250,001 to $1,000,000 | 0.68% |
| $1,000,001 to $5,000,000 | 0.75% |
| $5,000,001 to $10,000,000 | 2.25% |
| $10,000,001 to $25,000,000 | 5.50% |
| Over $25,000,000 | 6.00% |
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, 5.50% over $10M, and 6.00% over $25M. The rate is a "cliff" tax, meaning it applies to the entire sale price, not just the excess.
Who pays the SF transfer tax?
The transfer tax is customarily 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's top rate is slightly higher (6.00% vs 5.50%) but applies at a much higher threshold ($25M vs $10.9M).
Are properties under $5M exempt?
No. Properties sold for $5M or less are subject to standard documentary transfer tax rates ranging from 0.50% to 0.75%.