圣地亚哥卖房费用和税（2026）：佣金、过户费、转让税、§121 免税与 Form 593 预扣San Diego home-selling costs & taxes (2026): commission, closing costs, transfer tax, §121 and Form 593
作者By Alice Zou · 加州房产BrokerCA Real Estate Broker DRE# 02036463 · MLO NMLS# 2664031
发布：2026年10月31日 · 官方来源核对于 2026-10-31Published Oct 31, 2026 · official sources checked Oct 31, 2026
简答：在圣地亚哥卖房，卖家常见成本是：①经纪佣金（加州法律不规定比例，可协商）；②是否给买方经纪报酬（单独协商）；③escrow、产权保险等过户费（按合同分担，向 escrow/产权公司索取报价）；④县转让税：每 $500 或零头 $0.55（约每 $1,000 $1.10），City of San Diego 的城市税可抵县税，合计不变；⑤卖家补贴、维修、HOA 过户费和地税/HOA 分摊。税务上：自住房满足"5 年内住满 2 年"可免 $25万（夫妻合报 $50万）增值；加州没有资本利得优惠税率；过户时可能有加州 3⅓% 预扣（Form 593）和外国卖家 FIRPTA 15% 预扣——预扣不是最终税额。先用净额计算器估算，税务请咨询 CPA。Short answer: typical seller costs in San Diego are: commission (not fixed by law, negotiable); any buyer-broker compensation (negotiated separately); escrow and title fees (split per contract — get quotes); county transfer tax of $0.55 per $500 or fraction (≈ $1.10/$1,000; the City of San Diego’s tax is credited against it, so the total is unchanged); plus credits, repairs, HOA transfer fees and prorations. Taxes: a main home used 2 of the last 5 years can exclude $250K ($500K joint) of gain; California has no lower capital-gains rate; closing may include California 3⅓% (Form 593) and FIRPTA 15% withholding for foreign sellers — withholding is not the final tax. Estimate with the net sheet; ask a CPA about taxes.
一、卖家费用清单（谁定、怎么定）1) Seller cost checklist: who sets each item
| 费用Cost | 怎么定How it is set | 依据Basis |
|---|---|---|
| 卖方经纪佣金Listing broker commission | 委托协议约定；法律不规定比例，可协商Set in the listing agreement; not fixed by law, negotiable | B&P §10147.5 |
| 买方经纪报酬（如提供）Buyer-broker compensation (if offered) | 卖家自行决定是否提供、提供多少；2024 年起不在 MLS 上公布Seller decides whether and how much; no longer published on the MLS since 2024 | NAR |
| Escrow 费、产权保险（Owner’s policy）、文件/公证/快递费Escrow fee, owner’s title policy, document/notary/courier fees | 按买卖合同分担；向 escrow / 产权公司索取报价Split per the purchase contract; get quotes from escrow/title | 买卖合同Contract |
| 县转让税（DTT）County documentary transfer tax | 每 $500 或零头 $0.55（≈ $1.10/$1,000）；买方承接的已登记贷款不计$0.55 per $500 or fraction (≈ $1.10/$1,000), excluding assumed liens of record | RTC §11911 |
| 城市转让税City transfer tax | City of San Diego $0.275/$500 可抵县税（合计不变）；City of Riverside 合计 $1.10/$500City of San Diego $0.275/$500, credited against county (no change); City of Riverside $1.10/$500 total | RTC §11931 · SDMC · Riverside ACR |
| 贷款结清Loan payoff | 以贷款机构的 payoff demand 为准（含 HELOC、截至过户日利息）Per the lender’s payoff demand (incl. HELOC, interest to closing) | — |
| 地税、Mello-Roos/CFD、HOA 按天分摊Property tax, Mello-Roos/CFD and HOA prorations | 按过户日计算，可能是费用也可能是退款Prorated to the closing date — can be a charge or a credit | 地税指南Tax guide |
| HOA 过户 / 文件费HOA transfer & document fees | HOA 收取；卖家须向买方提供 HOA 文件Charged by the HOA; seller must provide HOA documents | Civ §4525 |
| 卖家补贴、维修Seller credits & repairs | 谈判结果，多在验房后Negotiated, usually after inspection | 验房谈判Inspection guide |
| NHD 报告、白蚁检查、home warrantyNHD report, termite inspection, home warranty | 第三方收费；谁付按合同Third-party fees; payer per contract | Civ §1103 |
本页不列任何“行业平均佣金”或固定费率：每笔交易按协议和报价而定。This page lists no “typical” commission or fixed fees — each deal depends on agreements and quotes.
二、转让税怎么算（公式示例）2) Transfer tax: worked examples
- 成交价 $1,000,000：1,000,000 ÷ 500 = 2,000 × $0.55 = $1,100（圣地亚哥县或河滨县）$1,000,000: 1,000,000 ÷ 500 = 2,000 × $0.55 = $1,100 (San Diego or Riverside County)
- 成交价 $1,250,250：2,500.5 → 按零头进位为 2,501 × $0.55 = $1,375.55$1,250,250: 2,500.5 → rounded up to 2,501 × $0.55 = $1,375.55
- City of Riverside 市内 $600,000：1,200 × $1.10 = $1,320City of Riverside, $600,000: 1,200 × $1.10 = $1,320
三、资本利得与 §121 自住房免税3) Capital gains and the §121 home-sale exclusion
- 增值怎么算：出售所得（成交价 − 卖房费用）− 调整后成本（买价 + 买入费用 + 改良支出）。改良凭证（发票、许可）要保留好（IRS Publication 523）。Gain: amount realized (price − selling expenses) − adjusted basis (purchase price + buying costs + improvements). Keep improvement records (IRS Publication 523).
- §121 免税：出售前 5 年内拥有并作为主要住所各满 2 年，单身最多免 $250,000 增值，夫妻合并申报最多 $500,000；一般 2 年内只能用一次（IRS Topic 701）。§121: owned and used as your main home for 2 of the 5 years before sale — exclude up to $250,000, or $500,000 married filing jointly; generally once every 2 years (IRS Topic 701).
- 加州：加州没有较低的资本利得税率，增值按普通收入计税（FTB）；自住房免税一般跟随联邦规则。California: no lower capital-gains rate — gains are taxed as ordinary income (FTB); the home-sale exclusion generally follows federal rules.
- 出租过或做过办公室：折旧部分不能用 §121 免除，非自住期间可能影响免税额，详见 Publication 523。Rented or used for business: depreciation cannot be excluded and nonqualified use can reduce the exclusion — see Publication 523.
示例（仅演示公式，不是税务意见）：买价 $800,000 + 改良 $50,000 = 成本 $850,000；成交价 $1,500,000 − 卖房费用 $70,000 = 出售所得 $1,430,000；增值 $580,000。夫妻合并申报且符合 §121，免 $500,000 → 剩余 $80,000 按联邦和加州各自规则计税。Example (formula only, not tax advice): purchase $800,000 + improvements $50,000 = basis $850,000; price $1,500,000 − selling costs $70,000 = amount realized $1,430,000; gain $580,000. Married filing jointly and qualifying for §121, exclude $500,000 → $80,000 taxed under federal and California rules.
四、加州 3⅓% 预扣（Form 593）4) California 3⅓% withholding (Form 593)
- 一般：按成交价 3⅓% 预扣；也可选择"替代计算"，按增值 × 最高税率（个人 12.3%）预扣。Default: 3⅓% of the sales price, or the optional gain-on-sale election (gain × the top rate, 12.3% for individuals).
- 常见豁免：成交价 ≤ $100,000；符合 §121 的主要自住房；最后用作主要自住房；亏损或零收益等——在 Form 593 上勾选证明。Common exemptions: price ≤ $100,000; principal residence under §121; last used as principal residence; loss or zero gain, etc. — certified on Form 593.
- 时间：须在过户前把 Form 593 交给 escrow；预扣款在加州报税时抵减，多退少补。Timing: give Form 593 to escrow before closing; withholding is credited on your California return.
五、外国卖家：FIRPTA5) Foreign sellers: FIRPTA
外国卖家一般按成交额 15% 预扣（买方自住时有 0% / 10% 例外），可用 Form 8288-B 申请减少。详见Foreign sellers generally face 15% withholding of the amount realized (0%/10% exceptions if the buyer will live there), reducible with Form 8288-B. See 海外卖房指南 →overseas seller guide →
六、上市前 5 步，把费用和税算清楚6) Five steps to pin down costs and taxes before listing
- 向贷款机构要 payoff 估算（含 HELOC）。Get a payoff estimate from your lender (incl. HELOC).
- 找齐买房结算单和改良凭证，算出调整后成本。Gather your purchase closing statement and improvement records to compute basis.
- 确认是否符合 §121（2/5 年）、是否出租过。Check §121 eligibility (2 of 5 years) and any rental use.
- 外国卖家：提前准备 ITIN（W-7）和 Form 8288-B；加州卖家确认 Form 593 豁免。Foreign sellers: prepare ITIN (W-7) and Form 8288-B early; confirm any Form 593 exemption.
- 用净额计算器估算，再让 CPA 和 escrow 核对。Estimate with the net sheet, then have your CPA and escrow confirm.
想看完整卖房流程（时间线、Prop 19 等）：Full selling process (timeline, Prop 19): 圣地亚哥卖房流程·费用·税务总指南 →San Diego home-selling guide →
常见问题FAQ
圣地亚哥卖房要交哪些税？What taxes apply when selling in San Diego?
简答：过户时有县转让税（每 $500 $0.55）；报税时可能要就增值部分缴联邦和加州所得税（加州按普通收入计税）。自住房符合 §121 可免 $25万/$50万增值。外国卖家有 FIRPTA 预扣，加州可能有 3⅓% 预扣（Form 593）——预扣不是最终税。Short answer: county transfer tax at closing ($0.55 per $500), plus possible federal and California tax on the gain when you file (California taxes gains as ordinary income). A qualifying main home can exclude $250K/$500K of gain. Foreign sellers face FIRPTA withholding and California may withhold 3⅓% (Form 593) — withholding is not the final tax.
官方/参考来源：Official sources: San Diego County Assessor/Recorder/County Clerk – Recording & Documentary Transfer Tax · IRS – Topic 701, Sale of your home (§121 exclusion) · FTB – Capital gains and losses (no lower CA rate for capital gains) · FTB – 2026 Instructions for Form 593 (Real Estate Withholding)
转让税是买方付还是卖方付？Does the buyer or seller pay the transfer tax?
简答：法律规定的是税率，谁付由买卖合同约定；请看您的合同并向 escrow 确认。Short answer: the law sets the rate; who pays is set by the purchase contract — check your contract and confirm with escrow.
官方/参考来源：Official sources: Revenue & Taxation Code §11911 (documentary transfer tax: $0.55 per $500)
§121 免税需要满足什么条件？Who qualifies for the §121 exclusion?
简答：出售前 5 年内，拥有满 2 年并作为主要住所满 2 年（两段可以不重叠），且 2 年内没有用过这项免税。单身最多 $25万，夫妻合并申报最多 $50万。Short answer: in the 5 years before sale you owned it 2 years and lived in it as your main home 2 years (need not overlap), and have not used the exclusion in the last 2 years. Up to $250K single, $500K married filing jointly.
官方/参考来源：Official sources: IRS – Topic 701, Sale of your home (§121 exclusion) · IRS Publication 523 – Selling Your Home
Form 593 的 3⅓% 什么时候不用扣？When is the 3⅓% Form 593 withholding not required?
简答：常见情况：成交价 ≤ $100,000、符合 §121 的主要自住房、最后用作主要自住房、亏损或零收益等，在 Form 593 上证明即可。须在过户前提交给 escrow。Short answer: common cases: price ≤ $100,000, principal residence under §121, last used as principal residence, or a loss/zero gain — certified on Form 593 and given to escrow before closing.
官方/参考来源：Official sources: FTB – 2026 Instructions for Form 593 (Real Estate Withholding)
卖房费用能抵税吗？Do selling costs reduce my taxable gain?
简答：佣金、过户相关费用等卖房费用一般会减少"出售所得"，从而减少增值；具体哪些可算，请按 IRS Publication 523 并咨询 CPA。Short answer: selling expenses such as commissions and closing costs generally reduce the amount realized and thus the gain; see IRS Publication 523 and ask a CPA which items count.
官方/参考来源：Official sources: IRS Publication 523 – Selling Your Home
官方/参考来源：Official sources: Business & Professions Code §10147.5 (commissions not fixed by law; negotiable) · NAR – The Facts (2024 settlement practice changes) · San Diego County Assessor/Recorder/County Clerk – Recording & Documentary Transfer Tax · Revenue & Taxation Code §11911 (documentary transfer tax: $0.55 per $500) · Revenue & Taxation Code §11931 (city tax credited against county tax) · City of San Diego Municipal Code Ch. 3 Art. 7 Div. 1 (§37.0102 real property transfer tax) · Riverside County Assessor-County Clerk-Recorder – Recording requirements (DTT; City of Riverside rate) · Civil Code §4525 (HOA documents to buyers) · IRS – Topic 701, Sale of your home (§121 exclusion) · IRS Publication 523 – Selling Your Home · FTB – Capital gains and losses (no lower CA rate for capital gains) · FTB – Income from the sale of your home · FTB – 2026 Instructions for Form 593 (Real Estate Withholding) · IRS – FIRPTA withholding
免责声明：本页为一般信息，不构成法律、税务或财务建议；不对任何房价、成交时间或结果作承诺。税务问题请咨询 CPA，法律问题请咨询律师，费用以 escrow/产权公司实际结算为准。Disclaimer: general information only — not legal, tax or financial advice, and no promise of any price, timing or outcome. Ask a CPA about taxes and an attorney about legal questions; actual costs are set by escrow/title at closing. Alice Zou · 加州房地产经纪人California Real Estate Broker DRE# 02036463 · America Home Realty & Investment Broker #1527469 · MLO NMLS# 2664031 · 平等住房机会。Equal Housing Opportunity.
更新于Updated 2026-10-31 · 官方来源核对于 2026-10-31Official sources checked 2026-10-31
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