Los Angeles Transfer Tax and Net Proceeds Calculator
Estimate what you keep from an apartment building sale after Measure ULA and other transfer taxes, loan payoff and selling costs. Transfer tax in Los Angeles County ranges from 0.11% of the price to more than 6%, depending on the city and the price.
Enter a sale price to see the transfer tax and estimated net proceeds.
Transfer Tax Rates at a Glance
Combined city and county transfer tax rate by city and sale price, for closings after June 30, 2026.
| City | Sale price | Combined rate | How it is charged |
|---|---|---|---|
| City of Los Angeles | $5,400,000 or less | 0.56% | No Measure ULA |
| City of Los Angeles | Above $5,400,000 and below $10,900,000 | 4.56% | Measure ULA 4%, charged on the whole price |
| City of Los Angeles | $10,900,000 or more | 6.06% | Measure ULA 5.5%, charged on the whole price |
| Santa Monica | Under $5 million | 0.41% | Charged on the whole price |
| Santa Monica | $5 million to under $8 million | 0.71% | Charged on the whole price |
| Santa Monica | $8 million or more | 5.71% | Measure GS, charged on the whole price |
| Culver City | Any price | 0.56% to 4.11% | Marginal: each rate applies only inside its tier |
| Beverly Hills, West Hollywood, Burbank, Glendale, Pasadena | Any price | 0.11% | Flat rate, no tiers |
Culver City's rate is the rate on each tier, so the rate on the whole price is lower than the top tier's. Rates reviewed November 5, 2026.
Transfer Tax by City: Comparison Chart
Total city and county transfer tax on an apartment building sale at five prices. The same building can owe very different amounts depending on which city it is in.
| Sale price | City of Los Angeles | Santa Monica | Culver City | Five other cities |
|---|---|---|---|---|
| $2,000,000 | $11,200 (0.56%) | $8,200 (0.41%) | $16,450 (0.82%) | $2,200 (0.11%) |
| $4,000,000 | $22,400 (0.56%) | $16,400 (0.41%) | $63,650 (1.59%) | $4,400 (0.11%) |
| $6,000,000 | $273,600 (4.56%) | $42,600 (0.71%) | $125,850 (2.10%) | $6,600 (0.11%) |
| $8,000,000 | $364,800 (4.56%) | $456,800 (5.71%) | $188,050 (2.35%) | $8,800 (0.11%) |
| $12,000,000 | $727,200 (6.06%) | $685,200 (5.71%) | $332,450 (2.77%) | $13,200 (0.11%) |
The five other cities are Beverly Hills, West Hollywood, Burbank, Glendale and Pasadena. Figures assume the buyer takes over no existing loans. Culver City counts liens that remain on the property as part of the taxable value. Rates reviewed November 5, 2026.
How Each City's Transfer Tax Works
City of Los Angeles Transfer Tax and Measure ULA
Applies in every neighborhood of the city, including Sherman Oaks, Encino, Tarzana, North Hollywood, Van Nuys, Hollywood and Brentwood.
- County tax of $1.10 per $1,000 of price
- City base tax of $4.50 per $1,000 of price
- Measure ULA: 4% of the whole price on sales above $5,400,000 and below $10,900,000, and 5.5% of the whole price at $10,900,000 or more, for closings after June 30, 2026
Because Measure ULA is charged on the whole price, a seller who pays the tax nets less at any price between $5,400,000 and about $5,627,000 than at exactly $5,400,000. The same thing happens between $10,900,000 and about $11,075,000. See current Measure ULA thresholds and selling an apartment building in Los Angeles.
| Sale price | Total transfer tax | Left after transfer tax |
|---|---|---|
| $5,400,000 | $30,240 | $5,369,760 |
| $5,500,000 | $250,800 | $5,249,200 |
| $5,627,000 | $256,591 | $5,370,409 |
Santa Monica Transfer Tax
- County tax of $1.10 per $1,000 of price
- City tax of $3 per $1,000 on sales under $5 million, $6 per $1,000 from $5 million to under $8 million, and $56 per $1,000 at $8 million or more, on the whole price
The jump at $8 million is the largest in the county. A seller who pays the tax nets less at any price from $8,000,000 up to about $8,425,000 than just under $8,000,000. The smaller step at $5 million has the same effect up to about $5,016,000. See selling an apartment building in Santa Monica.
Culver City Transfer Tax
- County tax of $1.10 per $1,000 of price
- City tax of 0.45% on the first $1,499,999, 1.5% from $1.5 million to $2,999,999, 3% from $3 million to $9,999,999, and 4% above $10 million
Culver City's tax is marginal, so each rate applies only to the part of the price inside its tier and there is no cliff at a threshold. The taxable value includes liens that remain on the property. See selling an apartment building in Culver City.
Beverly Hills, West Hollywood, Burbank, Glendale and Pasadena Transfer Tax
These cities charge the standard half-rate city tax, which state law credits against the county tax. The combined rate is $1.10 per $1,000 of price, with no tiers. Measure ULA does not apply in any of them.
What This Estimate Leaves Out
- Income taxes. Federal and state tax on the gain, including depreciation recapture, is usually the largest cost of a sale. See 1031 exchange rules and step-up in basis for inherited buildings.
- Credits to the buyer. Security deposits and prorated rents are credited to the buyer at closing.
- Loan costs. Prepayment penalties and reconveyance fees depend on your loan documents.
- Property taxes. Taxes are prorated at closing, and the buyer's reassessment affects what they will pay. See how Prop 13 affects a sale.
Frequently Asked Questions
Who pays the transfer tax when an apartment building sells?
It is negotiable. Santa Monica and Culver City make the buyer and seller jointly liable for the city tax, and the purchase contract decides who actually pays. This calculator assumes the seller pays.
Does Measure ULA apply in Sherman Oaks, Encino or North Hollywood?
Yes. They are neighborhoods of the City of Los Angeles, so Measure ULA applies to sales above $5,400,000 for closings after June 30, 2026. Santa Monica, Culver City, Beverly Hills, West Hollywood, Burbank, Glendale and Pasadena are separate cities, and Measure ULA does not apply there.
Is the tax charged on the whole price or only the amount above the threshold?
It depends on the city. Measure ULA in Los Angeles and Measure GS in Santa Monica are charged on the whole price once a threshold is crossed. Culver City is marginal: each rate applies only to the part of the price inside its tier.
Do the thresholds change?
The Measure ULA thresholds adjust every July 1. Santa Monica’s $5 million and $8 million thresholds are fixed in its municipal code. Culver City may adjust its thresholds for inflation, but no more than once every five years.
Does a 1031 exchange avoid transfer tax?
No. A 1031 exchange defers income tax on the gain. Transfer taxes are charged on the sale itself and are due whether or not the seller exchanges.
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