Contra Costa County sellers pay a state documentary transfer tax of $1.10 per $1,000 of sale price, plus any applicable county and city transfer taxes. Brentwood, Oakley, Antioch, and Pittsburg each have their own city-level taxes that stack on top. Discovery Bay, being unincorporated, has no separate city layer. Who pays is negotiable in California, though sellers customarily cover it in Northern California markets.
Contra Costa County sellers pay a California state documentary transfer tax of $1.10 per $1,000 of sale price, authorized under state law and collected at closing. Cities like Brentwood, Oakley, Antioch, and Pittsburg layer their own municipal transfer taxes on top of that, so the total per-$1,000 cost varies by city. Discovery Bay is unincorporated, so only the county and state layers apply there. In Northern California, sellers customarily pay transfer taxes, but California purchase contracts can allocate them differently.
If you're preparing to sell in East County and trying to understand what comes off your gross proceeds at closing, transfer taxes are one of the first line items to nail down. Here's what We walk every seller through before we even talk about a list price.
The Three Layers of California Transfer Tax (and Why They Stack)
California's transfer tax system isn't a single flat fee. It's a stack, and the total depends entirely on where your property sits.
Layer 1: The State Documentary Transfer Tax
The California State Board of Equalization authorizes a documentary transfer tax of $0.55 per $500 of value transferred, which works out to $1.10 per $1,000 of sale price. This applies to virtually every residential resale in California. It's the baseline that every seller in Contra Costa County starts with, regardless of city.
Layer 2: The Contra Costa County Documentary Transfer Tax
On top of the state tax, Contra Costa County collects its own documentary transfer tax under local ordinance. This county-level tax applies to transfers within the county and is collected through the County Clerk-Recorder's office at closing. The county rate applies in all transactions, including those in incorporated cities, though how city and county taxes interact can vary. Always verify the current rate directly with the Contra Costa County Clerk-Recorder before finalizing any seller net sheet, because local ordinances can be updated.
Layer 3: City Transfer Taxes (Where They Apply)
This is where East County sellers need to pay close attention. Several cities in Contra Costa County impose their own municipal transfer taxes that are entirely separate from the county and state layers. The cities and their relevant sources are:
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Brentwood: Has a city transfer tax. Verify the current per-$1,000 schedule at City of Brentwood.
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Oakley: Has a city transfer tax. Verify the current schedule at City of Oakley.
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Antioch: Has a city transfer tax. Verify the current schedule at City of Antioch.
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Pittsburg: Has a city transfer tax. Verify the current schedule at City of Pittsburg.
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Discovery Bay: Is an unincorporated community in Contra Costa County, not a city. There is no separate municipal transfer tax here. The county and state layers are what apply.
We tell every seller We work with: do not assume your neighbor in the next town paid the same transfer tax you will. The difference between a Brentwood sale and a Discovery Bay sale is real, and it shows up on your closing statement.
| Location | State Tax Layer | County Tax Layer | City Tax Layer | Verification Source |
|---|---|---|---|---|
| Brentwood | Yes ($1.10/$1,000) | Yes (verify rate) | Yes (verify rate) | City of Brentwood |
| Oakley | Yes ($1.10/$1,000) | Yes (verify rate) | Yes (verify rate) | City of Oakley |
| Antioch | Yes ($1.10/$1,000) | Yes (verify rate) | Yes (verify rate) | City of Antioch |
| Pittsburg | Yes ($1.10/$1,000) | Yes (verify rate) | Yes (verify rate) | City of Pittsburg |
| Discovery Bay | Yes ($1.10/$1,000) | Yes (verify rate) | None (unincorporated) | Contra Costa County |
Note: The state rate of $1.10 per $1,000 is confirmed by the California State Board of Equalization. County and city rates must be verified directly with the relevant jurisdiction before any net sheet is prepared, as local ordinances can change.
Who Pays Transfer Tax in Contra Costa County, and How It Hits Your Net Proceeds
It's Negotiable, But Sellers Usually Cover It in NorCal
Here's a question I get constantly: "Do I have to pay the transfer tax?" The honest answer is that who pays is negotiable in California. The California Association of REALTORS® and the National Association of REALTORS® both note that transfer-tax allocation is a matter of contract, not a universal statute. The purchase agreement controls, unless local law specifies otherwise.
That said, in Northern California resale transactions, sellers customarily pay the transfer tax in most markets. That's the prevailing local practice in Contra Costa County, and it's what most buyers and their agents expect going in. It doesn't mean you can't negotiate it, but if you're budgeting your net proceeds, assume it's your line item unless your contract says otherwise.
It Comes Off at Closing, Before You See a Dollar
Transfer taxes are deducted on the closing statement, so they reduce your gross proceeds before escrow wires you anything. This is why We always build transfer taxes into a seller net sheet from the very first conversation, not as an afterthought. The Contra Costa County Clerk-Recorder collects these fees at the time of recording, and they're not optional once the deed transfers.
For sellers in cities like Brentwood, Oakley, Antioch, or Pittsburg, the stacking of state, county, and city taxes means the total per-$1,000 deduction is higher than sellers in unincorporated areas like Discovery Bay. The gap matters on a $700,000 or $800,000 sale, and it's exactly the kind of detail that online "net proceeds calculators" often get wrong because they don't account for city-level layers.
Your specific transfer-tax number depends on your city, your sale price, and how your contract is written. That's where a local, personalized net sheet from someone who knows this market is worth far more than any generic estimate you'll find online. We've seen sellers walk into escrow surprised by a line item that should have been in the plan from day one. That doesn't happen with our clients.
If you're thinking about what your sale will actually net, I'd also point you to our Cost of Living in East County 2026 guide for broader context on what East County ownership and transaction costs look like in the current market.
Frequently Asked Questions
How much transfer tax does a seller pay in Brentwood, CA?
A Brentwood seller is subject to the California state documentary transfer tax ($1.10 per $1,000 of sale price), the Contra Costa County documentary transfer tax, and the City of Brentwood's own municipal transfer tax. Because all three layers can apply, the total per-$1,000 cost is higher than in unincorporated parts of the county. Verify the current city and county rates directly with the City of Brentwood and the Contra Costa County Clerk-Recorder before finalizing any net sheet.
Does Oakley have a city transfer tax on home sales?
Yes. Oakley has its own city transfer tax that is separate from both the state and county documentary transfer taxes. Sellers in Oakley should verify the current per-$1,000 rate with the City of Oakley directly, as municipal rates can be updated by local ordinance. Don't rely on a county-only estimate for an Oakley transaction.
Is Discovery Bay subject to a city transfer tax?
No. Discovery Bay is an unincorporated community within Contra Costa County, so there is no separate city government and no municipal transfer tax. The relevant layers for a Discovery Bay seller are the California state documentary transfer tax and the Contra Costa County documentary transfer tax. Confirm the current county rate with the Contra Costa County Clerk-Recorder.
Who pays transfer tax in Contra Costa County, buyer or seller?
Transfer-tax allocation is negotiable in California and is determined by the purchase agreement, not a fixed statute. In Northern California, including most Contra Costa County markets, sellers customarily pay the transfer tax in resale transactions, per prevailing local practice recognized by the California Association of REALTORS®. However, buyers and sellers can negotiate a different arrangement, so always confirm how it's allocated in your specific contract.
Do Pittsburg home sales have both city and county transfer taxes?
Yes. Pittsburg sellers are subject to the state documentary transfer tax, the Contra Costa County documentary transfer tax, and the City of Pittsburg's own municipal transfer tax. All three can apply to the same transaction, so the combined per-$1,000 cost is higher than in unincorporated county areas. Verify the current city schedule at City of Pittsburg and the county rate at the Contra Costa County Clerk-Recorder.
Are transfer taxes negotiable in California purchase contracts?
Yes. California law does not mandate which party pays transfer taxes in a resale transaction. The purchase agreement controls the allocation, and both parties can negotiate who covers the state, county, and city layers. Northern California custom typically places this cost on the seller, but that is a convention, not a legal requirement. Confirm the allocation in your own contract and discuss it with your agent before you accept any offer.
Transfer taxes are one of those closing-cost categories that catch sellers off guard when they haven't planned for them. The bottom line: if you're selling in Brentwood, Oakley, Antioch, or Pittsburg, expect all three layers to apply. If you're in Discovery Bay, the city layer drops off. Either way, the exact amount belongs on a personalized net sheet, not a generic online calculator.
We put together a complete seller net sheet for every client We work with, built around your city, your sale price, and your specific contract terms. If you want to know what your sale will actually net before you commit to a list price, let's talk.
Schedule a seller consultation and we'll walk you through the numbers that actually matter for your sale.
This article is general information only, not legal, tax, or financial advice. Verify all costs, tax obligations, market figures, and transaction specifics with your attorney, tax advisor, lender, or escrow officer before proceeding.
