Irvine is located in Orange County, California. The only transfer tax that applies to real estate transactions is the California Documentary Transfer Tax at $1.10 per $1,000 of the sale price (0.11%), collected by Orange County at deed recording. The City of Irvine does not impose a separate city-level transfer tax. To calculate your tax, multiply the sale price by 0.0011.
In Irvine, it is customary for the seller to pay the Documentary Transfer Tax, though this responsibility can be negotiated between the buyer and seller. The purchase agreement and escrow instructions will specify who bears the cost. Both parties should review their closing documents to confirm payment obligations.
Some real estate transactions in Irvine may qualify for an exemption from the Documentary Transfer Tax. Common exemptions include transfers between spouses or registered domestic partners, gifts, transfers to revocable living trusts where the grantor retains a beneficial interest, and certain corporate reorganizations. Consult a title company or real estate attorney to verify if your transaction qualifies.