圣地亚哥卖房流程、费用与税务怎么算？2026加州卖房全指南（含FIRPTA 15%与加州3⅓%预扣）How Does Selling a Home in San Diego Work — Process, Costs & Taxes? 2026 California Seller Guide (FIRPTA 15% & CA 3⅓% Withholding)
作者By Alice Zou · 加州房产BrokerCA Real Estate Broker DRE# 02036463 · MLO NMLS# 2664031
发布：2026年10月29日 · 官方来源核对于2026年10月29日Published Oct 29, 2026 · official sources checked Oct 29, 2026
简答：在圣地亚哥卖房，一般是“准备文件与定价 → 签委托上市 → 收Offer谈判 → 开Escrow、交披露 → 买方完成验房/评估/贷款条件 → 过户”八步。卖家常见的成本包括：可协商的经纪佣金、圣地亚哥县房产转让税（每$500征$0.55，约合每$1,000征$1.10）、Escrow与产权费用、HOA文件费、地税与贷款结清以及可能的维修补贴。税务上，自住满“5年内住满2年”通常可免$25万（单身）/$50万（夫妻合报）增值；外国人卖家一般会被预扣成交额的15%（FIRPTA），加州另有成交价3⅓%的预扣（符合条件的自住房等可申请豁免）。预扣不等于最终税额，请提前与CPA和Escrow确认。Short answer: selling in San Diego usually follows eight steps — prepare documents and price, list, negotiate offers, open escrow and deliver disclosures, let the buyer clear inspection/appraisal/loan contingencies, and close. Typical seller costs include a negotiable brokerage commission, the San Diego County documentary transfer tax ($0.55 per $500, i.e. about $1.10 per $1,000), escrow and title charges, HOA document fees, prorated property taxes and loan payoff, and any repair credit. For taxes, owners who owned and lived in the home 2 of the last 5 years may exclude up to $250,000 (single) / $500,000 (married filing jointly) of gain; foreign sellers generally face 15% FIRPTA withholding on the amount realized, and California withholds 3⅓% of the sales price unless an exemption (such as a qualifying principal residence) applies. Withholding is not the final tax — confirm early with a CPA and escrow.
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) · IRS – FIRPTA withholding · IRS – Exceptions from FIRPTA withholding · FTB – 2026 Instructions for Form 593 (Real Estate Withholding)
关于 Alice Zou：Alice Zou 是加州持牌房地产经纪人（Broker，DRE# 02036463）兼贷款顾问（MLO，NMLS# 2664031），任职于 America Home Realty & Investment（Broker License #1527469），用中文和英文提供买房、卖房与贷款服务。她主要服务圣地亚哥，包括 圣地亚哥县各社区，周边服务 Temecula 与 Murrieta；已协助近200组家庭，Zillow 显示 115 套已验证成交（2017–2026年9月，合计 $7,315万+）与 21 条 5.0 星评价。办公室：120 Birmingham Dr #225B, Cardiff, CA 92007（周一至周五 10:00–17:00）· (626) 217-5311 · 微信 zoulingzhi3629。About Alice Zou: Alice Zou is a California real estate broker (DRE# 02036463) and mortgage loan originator (NMLS# 2664031) with America Home Realty & Investment (Broker License #1527469), serving buyers and sellers in Mandarin Chinese and English. She primarily serves San Diego, including communities across San Diego County, plus Temecula and Murrieta; she has helped nearly 200 families, and her Zillow profile shows 115 verified closed sales (2017–Sept 2026, $73.15M+) and 5.0 stars across 21 reviews. Office: 120 Birmingham Dr #225B, Cardiff, CA 92007 (Mon–Fri 10am–5pm) · (626) 217-5311 · WeChat zoulingzhi3629.
一、圣地亚哥卖房流程是怎样的？（八步）1. What is the home-selling process in San Diego? (8 steps)
简答：从准备到过户分八步；上市后一旦接受Offer进入Escrow，贷款买家常见约30–45天过户，全款通常更快，具体以合同约定为准。卖家最容易出问题的环节是披露不完整和预扣/结清金额没有提前算清。Short answer: eight steps from preparation to closing; once you accept an offer and open escrow, financed purchases commonly close in about 30–45 days and cash can be faster, as set by the contract. The two most common seller pitfalls are incomplete disclosures and not calculating withholding and payoffs in advance.
准备文件与核对产权Gather documents & check title
贷款余额与结清（Payoff）、地税与Mello-Roos税单、HOA文件、改建许可记录、太阳能等设备合同（租赁或已付清）。Loan payoff, property-tax and Mello-Roos bills, HOA documents, permit history, and equipment contracts such as solar (leased vs. paid off).
定价：按同社区近期成交Price from recent nearby sales
参考同一小区/同类房型近期成交与在售竞品（CMA），而不是笼统的“区域均价”。Use recent closed and active comparables in the same tract and home type (a CMA), not a broad area average.
签委托协议Sign the listing agreement
佣金与是否提供买方经纪报酬均可协商并写入书面协议。Commission and any buyer-broker compensation are negotiable and written into the agreement.
上市前准备Pre-listing preparation
小修、清洁、布置与专业照片/视频；视情况做上市前验房，提前发现问题。Minor repairs, cleaning, staging, professional photos/video; consider a pre-listing inspection to surface issues early.
上市与带看List on MLS & show
MLS上市、开放日与中英文社交媒体推广。MLS listing, open houses, and Chinese/English social-media marketing.
收Offer与还价Review offers & counter
比较价格之外的条件：首付与贷款类型、各项条件期限、过户日期与租回（Rent-back）。Compare more than price: down payment and loan type, contingency periods, closing date and any rent-back.
开Escrow、交披露Open escrow & deliver disclosures
按法定与合同时限提供TDS、NHD、Mello-Roos、HOA文件等；买方完成验房、评估与贷款条件，可能提出修理请求（RR）。Deliver TDS, NHD, Mello-Roos and HOA documents within legal and contract deadlines; the buyer clears inspection, appraisal and loan contingencies and may send a Request for Repair (RR).
签字过户Sign & close
核对结算单、预扣（FIRPTA/加州593）与结清金额，签字公证后县政府登记过户。Review the settlement statement, withholding (FIRPTA / CA Form 593) and payoffs; sign, notarize and record with the county.
二、在圣地亚哥卖房要付哪些费用？2. What does it cost to sell a home in San Diego?
简答：主要是可协商的经纪佣金、县房产转让税（每$500征$0.55）、Escrow/产权费用、HOA相关费用、按日分摊的地税和贷款结清，以及谈判中同意的补贴。下表只列有官方依据的费率；其余项目因合同与服务商而异，Alice会在上市前帮您做一份“到手净额”预估。Short answer: mainly a negotiable commission, the county documentary transfer tax ($0.55 per $500), escrow/title charges, HOA-related fees, prorated taxes and loan payoff, and any credits you agree to. The table below shows only rates with an official basis; other items vary by contract and provider, and Alice prepares a seller net-proceeds estimate before listing.
| 费用项目Cost item | 谁定 / 依据Set by / basis | 说明Notes |
|---|---|---|
| 经纪佣金Brokerage commission | 谁定 / 依据Set by / basis双方协商，写入委托协议Negotiated, in the listing agreement | 说明Notes不由法律规定；2024年8月17日起MLS不再显示买方经纪报酬报价，卖方可自愿提供或在Offer中协商。Not set by law; since Aug 17, 2024 buyer-broker compensation offers are no longer shown on the MLS — sellers may still offer it or negotiate it in the offer. |
| 县房产转让税（Documentary Transfer Tax）County documentary transfer tax | 谁定 / 依据Set by / basis圣地亚哥县：每$500（或不足$500部分）$0.55San Diego County: $0.55 per $500 or fraction | 说明Notes约每$1,000征$1.10，按成交价减去买方承接的原有贷款计算；例：$1,500,000 ≈ $1,650（示例计算）。由谁承担按合同约定。About $1.10 per $1,000 of value less liens remaining; e.g. $1,500,000 ≈ $1,650 (illustrative). Who pays is set by the contract. |
| Escrow与产权保险Escrow & title insurance | 谁定 / 依据Set by / basis服务商报价，按合同分担Provider quotes; allocated by contract | 说明Notes上市前可请Escrow/产权公司出估价单。Ask escrow/title for a fee estimate before listing. |
| HOA文件与过户费HOA documents & transfer fees | 谁定 / 依据Set by / basisHOA管理公司HOA management | 说明Notes卖方须向买方提供法定HOA文件（Civil Code §4525）。Sellers must provide statutory HOA documents to the buyer (Civil Code §4525). |
| 地税、特别税与贷款结清Taxes, special taxes & payoff | 谁定 / 依据Set by / basis县税单与贷款机构County bill & lender | 说明Notes按过户日分摊；Mello-Roos等特别税须向买方披露（Civil Code §1102.6b）。Prorated to the closing date; Mello-Roos/special taxes must be disclosed (Civil Code §1102.6b). |
| 维修或卖家补贴（Seller Credit）Repairs or seller credit | 谁定 / 依据Set by / basis与买方谈判Negotiated with buyer | 说明Notes买方验房后常提出修理请求；详见验房与卖家补贴谈判指南。Buyers often request repairs after inspection — see the inspection & seller-credit guide. |
三、加州卖房必须向买方披露什么？3. What must a California seller disclose?
简答：加州对住宅出售有法定披露要求，且不能约定免除：房屋状况披露（TDS，Civil Code §1102起）、自然灾害区披露（NHD，§1103，如洪泛区、火灾危险区、地震断层区）、Mello-Roos/特别税通知（§1102.6b）、有HOA时的协会文件（§4525），以及卖方所知道的影响房屋价值或用途的重要事实。如实、完整、按时披露，是卖家避免过户后纠纷的最好保护。Short answer: California requires statutory disclosures for residential sales, and the requirements cannot be waived: the Transfer Disclosure Statement (TDS, Civil Code §1102 et seq.), the Natural Hazard Disclosure (NHD, §1103 — e.g. flood, fire-hazard and fault zones), the Mello-Roos/special-tax notice (§1102.6b), HOA documents where applicable (§4525), and material facts the seller knows that affect value or desirability. Complete, timely, honest disclosure is a seller’s best protection against post-closing disputes.
官方/参考来源：Official sources: Civil Code §1102 (residential transfer disclosures) · Civil Code §1103 (Natural Hazard Disclosure Statement) · Civil Code §1102.6b (Mello-Roos/special-tax notice) · Civil Code §4525 (HOA documents to buyers) · CA DRE – Disclosures in Real Property Transactions (RE 6)
四、卖房要交什么税？外国人卖家会被预扣多少？4. What taxes apply, and how much is withheld from a foreign seller?
简答：联邦层面，符合“5年内拥有并自住满2年”的主要住所通常可免$25万/$50万增值（IRS §121）。预扣是另一回事：外国人卖家一般由买方经Escrow预扣成交金额的15%（FIRPTA）；加州FTB一般预扣成交价的3⅓%，或按增值选择替代算法，符合条件的自住房等可豁免。预扣款在报税时抵扣，多退少补。Short answer: federally, a main home owned and lived in for 2 of the last 5 years can usually exclude $250K/$500K of gain (IRC §121). Withholding is separate: for a foreign seller the buyer, through escrow, generally withholds 15% of the amount realized (FIRPTA); California’s FTB generally withholds 3⅓% of the sales price, or an alternative amount based on gain, unless an exemption such as a qualifying principal residence applies. Withholding is credited when you file — any excess is refunded.
| 项目Item | 规则（官方）Rule (official) | 卖家可做什么What sellers can do |
|---|---|---|
| §121 自住免税额§121 home-sale exclusion | 规则（官方）Rule (official)最高$25万（单身）/ $50万（夫妻合报）；须满足5年内拥有与自住各满2年Up to $250K single / $500K joint; own and use 2 of the last 5 years | 卖家可做什么What sellers can do保留购房与改建凭证计算成本基础；非居民外国人每人最高$25万。Keep purchase and improvement records for basis; nonresident aliens up to $250K each. |
| FIRPTA（外国人卖家）FIRPTA (foreign seller) | 规则（官方）Rule (official)一般预扣成交金额15%；买方自住且≤$30万通常免预扣Generally 15% of amount realized; none if individual buyer’s residence ≤ $300K | 卖家可做什么What sellers can do可用Form 8288-B申请降低预扣；IRS收齐资料后通常90天内处理。Apply for a reduced-withholding certificate on Form 8288-B; IRS normally acts within 90 days of complete information. |
| 加州房产预扣（Form 593）California withholding (Form 593) | 规则（官方）Rule (official)成交价3⅓%，或增值×适用税率（个人12.3%）3⅓% of sales price, or gain × rate (12.3% individuals) | 卖家可做什么What sellers can do成交价≤$10万、符合§121的主要住所等可在593上申报豁免。Certify exemptions on Form 593, e.g. price ≤ $100K or a qualifying principal residence. |
官方/参考来源：Official sources: IRS – Topic 701, Sale of your home (§121 exclusion) · IRS – FIRPTA withholding · IRS – Exceptions from FIRPTA withholding · FTB – 2026 Instructions for Form 593 (Real Estate Withholding)
圣地亚哥卖房：县转让税、FIRPTA与加州593预扣估算器San Diego seller estimator: county transfer tax, FIRPTA & CA Form 593 withholding
按官方费率计算：县转让税每$500征$0.55（假设卖方原贷款在过户时结清）；FIRPTA按15%，未计算$30万以下自住豁免与$30万–$100万自住的较低税率；加州按成交价3⅓%标准算法。实际以Escrow、IRS/FTB批复及CPA意见为准。Uses official rates: county tax $0.55 per $500 (assumes the seller’s loan is paid off at closing); FIRPTA at 15%, ignoring the ≤$300K residence exemption and the reduced rate for $300K–$1M residence purchases; California at the 3⅓% sales-price method. Actual amounts depend on escrow, IRS/FTB determinations and your CPA.
五、55岁以上卖房换房，能保留低地税吗？（Prop 19）5. Can sellers 55+ keep their low property-tax base? (Prop 19)
简答：可以申请。自2021年4月1日起，年满55岁、重度残障或灾害受影响的业主，出售主要住所后2年内在加州任何县购买或新建另一处主要住所，可转移原房的基准年价值；55岁以上/残障业主最多三次。新房更贵时，差额加到转移后的估值上。很多在Carmel Valley、Poway等地住了多年的家庭，会把它和§121免税额一起规划“卖大换小”或搬到Temecula/Murrieta。Short answer: you can apply. Since April 1, 2021, owners who are 55+, severely disabled or disaster victims may transfer the base-year value of a principal residence to a replacement principal residence anywhere in California bought or built within 2 years of the sale — up to three times for 55+/disabled owners. If the new home costs more, the difference is added. Long-time owners in areas like Carmel Valley or Poway often plan this together with the §121 exclusion when downsizing or moving to Temecula/Murrieta.
官方/参考来源：Official sources: CA Board of Equalization – Proposition 19
六、Alice 如何协助卖家6. How Alice helps sellers
Alice Zou 是加州房产Broker（DRE# 02036463）兼贷款顾问（MLO，NMLS# 2664031），用中文和英文服务卖家：上市前的净额预估与定价、照片视频与中英文推广、披露文件与Escrow时间表跟进，并从贷款角度评估买方Offer的可靠性（首付、贷款类型、评估风险）。她目前的独家在售房源为 26242 Heritage Union Ln, Murrieta, CA 92563，可作为卖房推广方式的参考；更多已验证成交见Zillow成交记录。Alice Zou, a California broker (DRE# 02036463) and mortgage loan originator (NMLS# 2664031), serves sellers in Mandarin and English: net-proceeds estimate and pricing before listing, photos/video and bilingual marketing, disclosure and escrow-timeline management, and a lender’s-eye review of each offer (down payment, loan type, appraisal risk). Her current exclusive listing, 26242 Heritage Union Ln, Murrieta, CA 92563, shows how she markets a home; see her verified Zillow sales.
圣地亚哥卖房常见问题San Diego Home Selling FAQ
在圣地亚哥卖房，卖家要付哪些费用？What costs does a seller pay when selling a home in San Diego?
简答：常见包括：①经纪佣金（不由法律规定，可协商；2024年NAR和解后是否另付买方经纪报酬也由双方协商）；②圣地亚哥县房产转让税，每$500征$0.55（约每$1,000征$1.10，例如$100万成交约$1,100，示例计算）；③按合同分担的Escrow与产权保险费用；④HOA文件与过户相关费用；⑤按过户日分摊的地税及特别税、贷款结清；⑥谈判中同意的维修或卖家补贴。具体金额以Escrow结算单为准。Short answer: typically (1) the brokerage commission — not set by law and negotiable, including whether the seller offers buyer-broker compensation after the 2024 NAR settlement; (2) the San Diego County documentary transfer tax of $0.55 per $500 (about $1.10 per $1,000; e.g. roughly $1,100 on a $1M sale — illustrative math); (3) escrow and title charges as allocated in the contract; (4) HOA document and transfer-related fees; (5) prorated property and special taxes plus loan payoff; and (6) any repair credit you agree to. The escrow settlement statement shows the actual figures.
官方/参考来源：Official sources: San Diego County Assessor/Recorder/County Clerk – Recording & Documentary Transfer Tax · NAR – The Facts (2024 settlement practice changes)
自住房卖掉后赚的钱要交税吗？$25万/$50万免税额怎么用？Do I pay tax on the gain from selling my home? How does the $250K/$500K exclusion work?
简答：如果在出售前5年内拥有并作为主要住所居住满2年（所有权测试与使用测试），通常可免除最高$25万增值，夫妻合并报税最高$50万；超出部分及不符合条件的房产（如出租房）需按规定申报。非居民外国人（填1040-NR）一般只能按个人申请，最高$25万。即使增值可免税，收到1099-S时也须申报。请向CPA确认个人情况。Short answer: if you owned and used the home as your main home for at least 2 of the 5 years before the sale (ownership and use tests), you can generally exclude up to $250,000 of gain, or $500,000 if married filing jointly; gain above that, or on property that does not qualify (such as a rental), must be reported. Nonresident aliens filing Form 1040-NR generally may exclude up to $250,000 each. If you receive Form 1099-S you must report the sale even when the gain is excludable. Confirm your situation with a CPA.
官方/参考来源：Official sources: IRS – Topic 701, Sale of your home (§121 exclusion) · IRS – FIRPTA withholding
海外卖家FIRPTA要预扣15%，能减少吗？Foreign sellers face 15% FIRPTA withholding — can it be reduced?
简答：可能。FIRPTA一般由买方（经Escrow）预扣“成交金额”的15%上缴IRS；若买方为个人、买来自住且成交额不超过$30万，通常无需预扣，$30万–$100万区间自住还有较低预扣率的规定。若预计实际应缴税额低于预扣额（例如可适用§121自住免税），卖方可用Form 8288-B向IRS申请预扣证明（Withholding Certificate），IRS通常在收齐资料后90天内处理，建议签约后尽早申请并同步申请ITIN。Short answer: possibly. The buyer (through escrow) generally withholds 15% of the amount realized and remits it to the IRS. No withholding is generally required if an individual buyer will use the home as a residence and the price is $300,000 or less, and a reduced rate applies for residence purchases between $300,000 and $1 million. If your actual tax will be lower than the withholding (for example because the §121 exclusion applies), you can apply for an IRS withholding certificate on Form 8288-B; the IRS normally acts within 90 days of receiving complete information, so apply early after signing and request an ITIN at the same time if needed.
官方/参考来源：Official sources: IRS – FIRPTA withholding · IRS – Exceptions from FIRPTA withholding
加州卖房3⅓%预扣是什么？自住房可以免吗？What is California’s 3⅓% real estate withholding, and is a principal residence exempt?
简答：加州税务局（FTB）规定，出售加州房产时一般由Escrow按成交价的3⅓%预扣，或由卖方选择按“增值×适用税率”（个人12.3%）的替代算法；卖方在Form 593上申报。常见豁免包括：成交价$10万或以下、按IRS §121标准属于卖方主要住所（或最后用途为主要住所）等——度假屋、二套房或出租房不适用自住豁免。预扣款可在加州个人报税时抵扣。Short answer: under Franchise Tax Board rules, escrow generally withholds 3⅓% of the sales price when California real property is sold, or the seller may elect an alternative calculation on the gain (12.3% for individuals); the seller completes Form 593. Common exemptions include a sales price of $100,000 or less and a property that qualifies (or was last used) as the seller’s principal residence under IRC §121 — vacation homes, second homes and rentals do not qualify for that exemption. Amounts withheld are credited on the seller’s California return.
官方/参考来源：Official sources: FTB – 2026 Instructions for Form 593 (Real Estate Withholding)
55岁以上卖房换房，可以把原来的低地税带走吗？I’m 55 or older — can I keep my low property-tax base when I sell and buy another home?
简答：可以申请。根据加州第19号提案（Prop 19，2021年4月1日起），年满55岁、重度残障或灾害受影响的业主，出售主要住所后在2年内购买或新建另一处主要住所，可把原房屋的“基准年价值”转移到加州任何县的新房，55岁以上/残障业主最多可用三次；新房价值高于原房时，差额会加到转移后的估值上。须向新房所在县的评估官提交申请。Short answer: you can apply. Under Proposition 19 (effective April 1, 2021), homeowners who are 55 or older, severely disabled, or disaster victims may transfer the base-year value of their principal residence to a replacement principal residence anywhere in California bought or built within 2 years of the sale; owners 55+/disabled may do so up to three times. If the replacement home is worth more, the difference is added to the transferred value. File the claim with the assessor of the county where the replacement home is located.
官方/参考来源：Official sources: CA Board of Equalization – Proposition 19
圣地亚哥学区买房指南（2026）San Diego School-District Home Buying Guide (2026)
12页中文指南：学区如何按地址划分、8个学区官方查询工具、官方学校数据、买房流程、持有成本、租买对比与看房清单。A 12-page guide in Chinese with key English terms: how attendance boundaries work, 8 districts’ official lookup tools, official school data, buying steps, costs, rent vs. buy and a tour checklist.
准备在圣地亚哥或Temecula/Murrieta卖房？Thinking of selling in San Diego or Temecula/Murrieta?
Alice Zou从事房产Broker 10年，已协助近200组家庭在圣地亚哥及周边地区购房与投资，提供普通话/英语服务。告诉Alice您的房屋地址与计划时间，先免费做一份定价与到手净额（含转让税与预扣）预估。Alice Zou has been a broker for 10 years and has helped nearly 200 families buy and invest in San Diego and surrounding areas, in Mandarin and English. Share your address and timing for a free pricing and net-proceeds estimate (including transfer tax and withholding).
预约免费咨询Book a free consultation 免费领取学区买房指南Get the free school-district guide
免责声明：本文为一般信息，不构成法律、税务、保险或贷款建议。房价、房产记录、学区边界、税费、协会规定与灾害区划会变化；本文数据截至所注日期，第三方数据（Redfin、TopHap）的区域边界与统计方法各不相同。请以各数据来源及政府、学区、协会的最新官方信息为准，并按具体地址核实。本文不对任何社区或其居民作评价，也不以任何受保护特征推荐或排除区域。Alice Zou · 加州房地产经纪人 DRE# 02036463 · NMLS# 2664031 · America Home Realty & Investment。平等住房机会。Disclaimer: general information only — not legal, tax, insurance or lending advice. Prices, property records, school boundaries, taxes, association rules and hazard maps change; figures are as of the dates noted, and third-party sources (Redfin, TopHap) use different boundaries and methods. Rely on the latest official information from each source, government agency, district and association, and verify by specific address. This article does not evaluate any community or its residents and does not recommend or exclude areas based on any protected characteristic. Alice Zou · California real estate broker DRE# 02036463 · NMLS# 2664031 · America Home Realty & Investment. Equal Housing Opportunity.
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