Alameda County Transfer Tax by City: 2026 Rates
Alameda County’s transfer tax and every city’s added rate for 2026, including Oakland’s and Berkeley’s tiers, who usually pays and changes coming in 2027.
When a house in Alameda County sells, a transfer tax is paid at closing. Every sale pays the county’s tax, and eight cities add a tax of their own, so the total runs from about 0.1% of the price to over 2.6% depending on where the house is and what it sells for. This guide lists the rate for every city in the county and explains how the tiered cities work, who usually pays and what changes in 2027.
The county tax everyone pays
State law lets each California county charge a documentary transfer tax of 55 cents for every $500 of the sale price. Alameda County charges that full amount, which works out to $1.10 per $1,000, or 0.11%. On a $1 million sale, the county’s tax is $1,100. Like the other closing costs, it’s paid through escrow out of the sale.
Six cities, Dublin, Fremont, Livermore, Newark, Pleasanton and Union City, don’t add a tax beyond the county’s. State law lets a city collect half of that $1.10 as its own tax, but the county gives a matching credit, so the total in those cities stays at $1.10 per $1,000. Unincorporated communities such as Castro Valley, San Lorenzo, Ashland, Cherryland, Fairview and Sunol pay only the county tax.
Rates by city
Eight cities charge their own transfer tax on top of the county’s: Alameda, Albany, Berkeley, Emeryville, Hayward, Oakland, Piedmont and San Leandro. These are the rates in effect in October 2026, per $1,000 of the sale price. Every $10 per $1,000 equals 1%.
| City or area | Sale price | City tax per $1,000 | City and county together |
|---|---|---|---|
| Alameda | Any | $12.00 | $13.10 |
| Albany | Any | $15.00 | $16.10 |
| Berkeley | Up to $1,700,000 | $15.00 | $16.10 |
| Berkeley | Over $1,700,000 | $25.00 | $26.10 |
| Emeryville | Under $1,000,000 | $12.00 | $13.10 |
| Emeryville | $1,000,000–$1,999,999 | $15.00 | $16.10 |
| Emeryville | $2,000,000 and up | $25.00 | $26.10 |
| Hayward | Any | $8.50 | $9.60 |
| Oakland | Up to $300,000 | $10.00 | $11.10 |
| Oakland | $300,001–$2,000,000 | $15.00 | $16.10 |
| Oakland | $2,000,001–$5,000,000 | $17.50 | $18.60 |
| Oakland | Over $5,000,000 | $25.00 | $26.10 |
| Piedmont | Any | $13.00 | $14.10 |
| San Leandro | Any | $11.00 | $12.10 |
| Dublin, Fremont, Livermore, Newark, Pleasanton and Union City | Any | None added | $1.10 |
| Unincorporated areas | Any | None | $1.10 |
Rates and tiers change, and Berkeley resets its threshold every January. Before you count on a number, confirm the current rate with the city or your escrow officer.
Tiered cities tax the whole price
Oakland, Berkeley and Emeryville have tiers, and they work differently from income tax brackets. The tier your price falls in sets the rate for the entire price, not just the part above the line. A small change in price can mean a large change in tax.
Berkeley gives its own example: a home that sells for $1.7 million owes the city $25,500, and one that sells for $2 million owes $50,000. In Oakland, a $2,000,000 sale owes the city 1.5%, or $30,000. One more dollar puts the sale in the 1.75% tier, and the city tax becomes about $35,000.
If your likely price sits near one of these thresholds, it helps to know exactly where the line is before you set an asking price or weigh offers. Your escrow officer can calculate the tax for any price you’re considering.
Who pays the transfer tax
Who pays is a matter of agreement, and the purchase contract says how it’s split. Oakland’s rules, for example, make the buyer and the seller jointly responsible for the city tax, so the city doesn’t decide who pays; the contract does.
Title companies report a common custom in Alameda County: the seller pays the county tax, and the buyer and seller split any city tax 50/50. It’s only a custom. Buyers and sellers can agree to something else, and the settlement statement from escrow will show exactly who is paying what.
Here’s how that custom plays out on a $1,000,000 sale:
- Fremont: the $1,100 county tax, usually paid by the seller.
- Hayward: $8,500 in city tax plus $1,100 county. The seller’s customary share is $5,350.
- San Leandro: $11,000 in city tax plus $1,100 county. The seller’s customary share is $6,600.
- Oakland: $15,000 in city tax plus $1,100 county. The seller’s customary share is $8,600.
The transfer tax is only one line on a seller’s settlement statement. Commissions, your loan payoff and prorated property taxes usually matter more; our guide to seller closing costs in California walks through each one.
Changes coming in 2027
Berkeley’s rates change on January 1, 2027, and voters in Albany and Piedmont will decide on new rates on November 3, 2026.
- Berkeley: Measure W, which voters approved in 2024, keeps the 1.5% rate below $1.6 million and sets 2.5% from $1.6 million, 3% from $1.9 million and 3.5% from $3 million. The city adjusts these thresholds every year and says it will recalculate them before the new rates start, but they can’t drop below those amounts.
- Albany: Measure S would replace the flat 1.5% rate with five tiers from 1% to 3%, based on where a price falls among recent Albany sales. If voters approve it, it takes effect January 1, 2027.
- Piedmont: Measure GG would raise the city’s rate from $13.00 to $17.50 per $1,000 if voters approve it.
If you’re selling in one of these cities and your closing date could land on either side of a change, ask your escrow officer which rate will apply.
Transfer tax in a direct sale
The transfer tax applies the same way whether you list with an agent or sell straight to a buyer. If you’re weighing a direct sale, the bigger difference is usually commissions and repairs, not the tax.
When you sell to EZ Home Offer, you pay no commission and we cover typical closing costs, so ask us to walk you through what that includes for your city. A cash offer is usually below what a house could bring on the open market after repairs and showings, so compare what you’d net each way before you decide. You can see how a sale with us works, or check the cities we buy in across the county.
Sources
- California Revenue and Taxation Code §11911 (opens in a new tab)
- Alameda County Clerk-Recorder: Real Property Sales & Transfers (opens in a new tab)
- City of Oakland: Real Estate Transfer Tax (opens in a new tab)
- City of Berkeley: Property Transfer Tax (opens in a new tab)
- Emeryville Municipal Code, Article 7: Real Property Transfer Tax (opens in a new tab)
- City of Albany: City Attorney’s Impartial Analysis of Measure S (opens in a new tab)
- City of Piedmont: Impartial Analysis of the 2026 Transfer Tax Measure (opens in a new tab)
- Old Republic Title: A Guide to Bay Area Counties Closing Costs (opens in a new tab)
General information about California rules as of October 3, 2026, not legal, tax or financial advice. Laws change and every situation is different, so check the details with an attorney, CPA or other professional.