In Los Angeles County, every recorded sale pays the county documentary transfer tax of $1.10 per $1,000 of value, and five cities add their own tax on top: Los Angeles, Culver City, Santa Monica, Pomona and Redondo Beach. Who pays is decided by the purchase contract, not by the county, so read the contract before you estimate anyone's costs.
Here is how each piece works, using the rates published by the LA County Registrar-Recorder and the cities themselves as of October 2026.
What is the county transfer tax?
The county tax is set under California Revenue and Taxation Code sections 11911 to 11933. LA County charges $0.55 for each $500 of value, or $1.10 per $1,000, on transfers over $100. It applies across the county, whether the property is in a city or an unincorporated area.
The County is clear that calculating the tax is the job of the document preparer, not the Recorder. Escrow and title figure it and show it on the deed and the closing statement.
Which cities add their own transfer tax?
The Registrar-Recorder lists five cities with their own tax. Everywhere else in the county, the county tax is the only documentary transfer tax.
City of Los Angeles: $4.50 per $1,000, plus Measure ULA on higher-priced sales
Culver City: tiered rates from 0.45% to 4%, applied by bracket
Santa Monica: $3, $6 or $56 per $1,000, depending on price
Pomona: $2.20 per $1,000
Redondo Beach: $2.20 per $1,000
How does the City of Los Angeles tax work?
The City's base tax is $2.25 per $500, or $4.50 per $1,000. For sales closing after June 30, 2026, Measure ULA adds 4% on sales above $5,400,000 and below $10,900,000, and 5.5% at $10,900,000 or more, on the full price. Those thresholds adjust each year. Our post on the 2026-27 Measure ULA thresholds covers the details, including the price cliff just above each line.
ULA applies only inside the City of Los Angeles. A Los Angeles mailing address does not prove a property is in the city, so check the tax bill or the City's lookup tools first.
How do Santa Monica and Culver City differ?
They look similar but calculate very differently.
Santa Monica's rate, under Measure GS effective March 1, 2023, applies to the full price based on which tier the sale falls in:
Under $5,000,000: $3.00 per $1,000
$5,000,000 to $7,999,999.99: $6.00 per $1,000
$8,000,000 and up: $56.00 per $1,000
The City's own example shows $448,000 of city tax on an $8,000,000 sale.
Culver City's tax, under Measure RE effective April 1, 2021, is marginal. Each rate applies only to the part of the price inside its bracket:
0.45% on value up to $1,499,999
1.5% on the portion from $1,500,000 to $2,999,999
3% on the portion from $3,000,000 to $9,999,999
4% on the portion at $10,000,000 and above
The City says the brackets adjust for inflation every five years, so confirm the current figures on Culver City's site before quoting a number. The City's page also says the buyer and seller are jointly and severally liable for the tax.
Who pays the transfer tax?
The contract decides. The county and city ordinances tax the deed or the transfer, and none of the official sources sets a rule for which side pays. The purchase agreement allocates these costs between buyer and seller, and escrow charges them according to what the parties signed.
So when a client asks who pays, the honest answer is "whatever your contract says." If the parties want a different split, they agree to it in writing before closing, and escrow follows the signed instructions.
What should agents check before pricing?
Confirm whether the property is inside one of the five taxing cities
For City of Los Angeles listings, check where the price falls against the ULA thresholds
For Culver City, run the bracket math, not a single rate
For Santa Monica, watch the $5,000,000 and $8,000,000 lines
Make sure the contract states who pays each tax
If your client is choosing who will hold their funds while these taxes are calculated and paid, they can read about licensed and exempt escrow.
Our free 2026-27 LA Transfer Tax and Measure ULA Cheat Sheet has every Los Angeles County and city transfer tax rate for 2026-27, worked examples and the price-cliff math. Download the PDF there and keep it in your files.
Questions agents ask
Is Pasadena on the list?
No. The Registrar-Recorder lists only Los Angeles, Culver City, Santa Monica, Pomona and Redondo Beach as cities with their own tax. Other cities, including Pasadena, pay the county tax only.
Does Measure ULA apply in Santa Monica or Culver City?
No. Measure ULA is a City of Los Angeles tax and applies only to property inside the City of Los Angeles. Santa Monica and Culver City have their own city taxes instead, on top of the county tax.
Is the county tax charged on top of the city tax?
Yes. The Registrar-Recorder says that in cities with their own tax, the county portion is still calculated at the full $1.10 per $1,000, and the county and city amounts are listed separately.
Opening an escrow? Send Iris the fully executed contract at iris@calwestescrow.com or call (323) 300-6122.
This post is general information about California real estate transactions as of October 2026. It is not legal or tax advice, and laws and figures change. Talk with your attorney, CPA or real estate broker about your situation.
