What are the costs on a Utah seller closing statement?
Here is each line you are likely to see, and who pays it under Utah's state-approved Real Estate Purchase Contract (REPC), unless you agree otherwise in writing:
| Line | What it is | Who pays |
|---|---|---|
| Listing brokerage commission | Paid to the brokerage that markets and sells your home. | Seller, per your listing agreement. Negotiable. |
| Buyer's brokerage compensation | Since August 17, 2024, it is no longer offered through the MLS. A seller may agree to pay it, or a buyer may ask for it in the offer. | Negotiated in each deal |
| Owner's title insurance policy | Protects the buyer against title defects. The REPC calls for the ALTA Homeowner's Policy. | Seller (REPC 6.2) |
| Escrow / closing fee | The title company's fee to handle the closing. | Each side pays its own (REPC 4.3(a)) |
| Mortgage payoff | Your loan balance plus interest to the payoff date, and any home equity line. | Seller |
| Property tax proration | Utah property taxes are due November 30 for the whole year, so the seller credits the buyer for the days the seller owned the home that year. | Seller credit to buyer (REPC 4.1) |
| HOA dues proration | Dues are split as of the settlement date. | Prorated (REPC 4.1) |
| HOA change-of-ownership fee | Transfer or reinvestment fees charged when the home sells. | Whoever the REPC box says (4.3(c)) |
| HOA payoff letter fee | Only if the HOA documents allow it, never more than $50, and it cannot be required before closing. | Seller |
| Special assessments | HOA or city assessments approved before the settlement deadline. | Whoever the REPC box says (4.2) |
| Seller concessions | Credits toward the buyer's closing costs, rate buydown, or repairs. | Seller, if agreed |
| Rental deposits | Tenant security deposits and prepaid rent, if the home is rented. | Seller credit to buyer (4.3(b)) |
| Recording and courier fees | Small fees to record releases and send documents. | Shown on your settlement statement |
The Utah Real Estate Commission approved a revised REPC in August 2026. Agents may use either version now, and only the new version from January 1, 2027. Your agent can show you the exact form your deal uses.
A Utah County example, with numbers
Here is a simplified illustration of a $650,000 sale in Lehi closing June 30, 2026, with a $300,000 mortgage:
| Sale price | $650,000 |
| Listing brokerage commission (assumed 2.5%) | − $16,250 |
| Buyer's brokerage compensation, if agreed (assumed 2.5%) | − $16,250 |
| Owner's title policy and seller escrow fee (assumed) | − $2,500 |
| Property tax credit to buyer, January 1 to June 30* | − $1,521 |
| Buyer closing cost credit (assumed) | − $5,000 |
| HOA, recording, and other small fees (assumed) | − $500 |
| Mortgage payoff | − $300,000 |
| Estimated cash to seller | about $308,000 |
| Selling costs, not counting the payoff | about $42,000, or 6.5% of the price |
Illustration only. Commission, title, concession, and fee amounts are made-up assumptions, not quotes or recommendations. *Tax credit uses the 2026 Lehi rate of 0.008580 with Utah's 45% residential exemption, for 181 days. Your title company prepares the real figures.
Notice what moves the total most: commissions and concessions. Those are negotiated, and they are where a good plan saves the most.
How much is real estate commission in Utah?
No law sets it. Commission is negotiated between you and your listing brokerage, and under the 2024 NAR settlement rules, compensation is not set by law and is fully negotiable. Since August 17, 2024, offers of compensation to a buyer's broker are not published on the MLS, and buyers sign a written agreement with their own agent before touring homes.
What that means for a seller: decide up front with your listing agent how you will handle a buyer's request for their agent's compensation or for closing cost help, so it is a strategy and not a surprise in the first offer.
What HOA fees do Utah sellers pay at closing?
Utah law limits two HOA charges:
- Payoff letter fee: an HOA can only charge for the payoff information the title company needs if its documents allow it, the fee cannot exceed $50, and it cannot be required before closing (Utah Code § 57-8a-106). If the HOA does not respond within five business days of a proper request, it cannot enforce a lien for amounts due at closing.
- Reinvestment fees: for reinvestment fee covenants recorded on or after May 6, 2026, the fee cannot exceed 0.5% of the home's value, or 0.25% in a low-amenity association of only detached single-family homes, except in large master planned developments (§ 57-1-46). These fees cannot be enforced on certain transfers, such as to a family member within three degrees, at death, or by court order.
Who pays a reinvestment fee in a sale is whatever box is checked in REPC section 4.3(c), so read it before you sign.
Do Utah sellers pay capital gains tax at closing?
No. Capital gains tax is not a closing cost. It is paid on your income tax return, and most owners selling their main home owe nothing because of the $250,000 / $500,000 exclusion. See capital gains tax when selling a home in Utah.
If you are selling farm ground or land in greenbelt, a greenbelt rollback tax can also come due.
How can you lower the cost of selling?
- Get a net sheet before you list. Know your bottom line at several prices.
- Negotiate commission and buyer-side compensation as part of a plan, not one at a time.
- Fix the small things before listing so inspection requests are smaller.
- Read the REPC boxes for special assessments and HOA change-of-ownership fees.
- Price it right the first time. Price reductions and long market times usually cost more than any fee.
See also what to expect when selling your home.
Common questions
What does it cost to sell a house in Utah?
It depends mostly on the commission and any concessions you negotiate. Beyond those, Utah sellers typically pay the buyer's owner's title policy, their own escrow fee, a property tax credit to the buyer for the part of the year they owned the home, HOA prorations and fees, and their loan payoff.
Who pays for title insurance in Utah, the buyer or the seller?
Under the state-approved Utah REPC, the seller pays for the buyer's owner's policy (the ALTA Homeowner's Policy).
Who pays closing costs in Utah?
Each side pays its own escrow fee under the Utah REPC unless they agree otherwise. Sellers often also agree to credit some of the buyer's closing costs as part of the negotiation.
Is real estate commission negotiable in Utah?
Yes. No law sets commission. It is negotiated between you and your brokerage, and buyer-side compensation is negotiated in each transaction.
Why do I owe the buyer for property taxes at closing?
Utah property taxes for the year are due November 30, so the buyer will pay the whole year's bill. The seller credits the buyer for the part of the year before closing.
How much can a Utah HOA charge when I sell?
A payoff letter fee cannot exceed $50. For reinvestment fee covenants recorded on or after May 6, 2026, the fee is capped at 0.5% of the home's value, or 0.25% in some single-family associations, outside large master planned developments.
Do I pay capital gains tax at closing in Utah?
No. Any capital gains tax is paid on your income tax return, not at closing, and most owners selling their main home owe none because of the $250,000 / $500,000 exclusion.
When I meet with a seller, the first thing I give them is a net sheet: what you walk away with at a few different prices, line by line. The fixed costs are small. The big numbers are commission, buyer requests, and price, and all three are negotiated. I would rather you see them clearly before we list than be surprised at the title company.
Want your own net sheet?
Tell us about your home. Matt will prepare a price range and a line-by-line estimate of what you would walk away with. No pressure and no obligation.
Thank you.
Matt has your details and will reach out personally. If it is easier, you can text him anytime at (385) 477-8138.
Sources
- Utah Division of Real Estate, state-approved Real Estate Purchase Contract (sections 4.1 to 4.3 and 6.2)
- Utah Real Estate Commission, approved minutes, August 19, 2026 (revised REPC)
- Utah Code § 57-1-46, transfer fee and reinvestment fee covenants (effective May 6, 2026)
- Utah Code § 57-8a-106, HOA fee for payoff information
- Utah Code § 59-2-1331, property tax due date
- National Association of REALTORS, settlement FAQs
- Utah County Treasurer, 2026 tax rates, Lehi district 10
Last updated October 2026. This guide is general education, not legal or tax advice. The example uses made-up assumptions. Your title company prepares the actual settlement statement, and your contract controls who pays what.
