Utah has NO real estate transfer tax at the state level, and no evidence of authorized county or city-level transfer taxes either. Utah Code (Title 59) does not provide for one. Notably, in 2023 the Utah Senate passed a resolution to add a constitutional amendment explicitly prohibiting the state or any local government from ever imposing a real property transfer tax; it did not clear the House before the session ended, so it never reached the ballot. Practical effect is unchanged: as of 2026 there is no transfer tax on Utah real estate sales at any level of government.
Non-commission closing costs (title insurance, escrow/closing fees, recording fees, prorated property taxes, etc.) average about 2.4-2.5% of the sale price for sellers. When realtor commissions (averaging ~5.7% combined) are included, total seller-side costs are commonly cited as 6-10% of sale price. Buyer-side closing costs (loan origination, lender's title policy, appraisal, etc.) typically run about 2-3%, with some sources citing up to 5% depending on loan type and points.
Who typically pays: No transfer tax exists, so there is no transfer-tax payment convention to describe. For general closing costs, Utah convention follows the common national pattern: sellers customarily pay the real estate commissions (both listing and buyer's agent, typically negotiated into the listing agreement) and the owner's title insurance policy; buyers customarily pay their lender's fees (origination, underwriting, appraisal) and the lender's title insurance policy. Property taxes are prorated between both parties as of the closing date. All of this is negotiable in the purchase contract, and concessions (e.g., seller paying some buyer costs) are common depending on market conditions.
No well-known county or city-level transfer tax variation was found for Utah in current sources — this is a key distinction from many other states (e.g., no equivalent to NYC's or Washington State's local transfer tax add-ons). No "mansion tax" or similar surtax exists in Utah. One nuance worth flagging to end users: Utah does have ordinary recording fees (roughly $40 typical, set per document/page by county recorders) which are sometimes conflated with "transfer tax" but are administrative fees, not a percentage-based tax on the sale price. Also worth noting: capital gains on the sale (net of exclusions) are taxed as ordinary income at Utah's flat rate (recently ~4.95%), which is a tax consideration distinct from closing costs. Given real estate content changes frequently and figures vary by source/methodology, recommend verifying current commission averages and fee estimates with a local Utah title company or realtor before publishing precise numbers to end users.
Facts on this page reflect research current as of 2026-07-05. Programs, rates, and laws change — confirm current figures with the relevant state agency before relying on them.