Utah Closing Costs for Sellers in 2026: Transfer Tax, Fees and Real Numbers

We found no Utah state transfer tax rate in the state sources we reviewed. The Legislature’s 2024 resolution SJR 2 proposed barring any new tax or fee on real property transfers. Utah sellers still plan for commission, loan payoff, prorated property taxes and title, escrow and recording costs. Confirm with your title company.

What we could and could not confirm about Utah

Investors often ask whether Utah has a transfer tax. Before this guide answers that as fact, here is what the state sources we reviewed show.

The Utah Legislature’s 2024 resolution SJR 2, “Proposal to Amend Utah Constitution – Prohibition on Real Estate Transfer Tax,” would add a new section to the constitution. As written, it says the Legislature may not impose or authorize a tax or fee on the transfer of real property if the tax or fee was not imposed or authorized before January 1, 2025. It adds that a political subdivision may not impose such a tax or fee if it was not imposed before that date.

That text tells us the Legislature has treated a new transfer tax as something to prohibit. It does not list a percentage-of-price transfer tax in effect today, and we did not find a Utah State Tax Commission page setting a transfer tax rate. We could not find an official statement saying plainly that no transfer tax exists, so we will not claim one. Treat “no state transfer tax” as the working assumption and have your title company confirm it, in writing, on your closing estimate.

Item	What we found
State transfer tax rate	No rate found in the state sources we reviewed
SJR 2 (2024)	Proposed bar on new transfer taxes or fees not in place before January 1, 2025
Agent commission	Negotiable
Who pays closing costs	Set by your purchase contract

Worked example: a hypothetical $300,000 sale

If your title company confirms that no transfer tax applies, the math is:

$300,000 x 0% = $0 transfer tax

If your closing estimate shows any transfer tax or fee tied to the sale, use the rate it lists. For a sense of what a per-$100 transfer tax looks like, Tennessee’s $0.37 per $100 would be $1,110 on the same $300,000 (3,000 x $0.37). Do not assume Utah matches either number. Ask for the estimate.

The costs a Utah seller should plan for

Agent commission. Negotiable, and usually the largest cost on a listed sale.
Mortgage payoff. Your balance plus interest through the payoff date and any lender fees.
Prorated property taxes. Buyer and seller split the tax period at closing. The split follows your contract.
Title, escrow and settlement fees. These vary by company. Ask your title company or closing attorney what is customary locally for who pays which.
County recorder fees. The deed is recorded with the county. Ask your closing agent for the current charge, because this guide did not source an amount.
Title insurance. We did not source a Utah premium schedule, so ask for a quote.
Repairs and credits. Whatever you agree to after inspection.

What this means if you flip or wholesale in Utah

A flip touches two closings, so any transfer cost applies twice: once when you buy and once on your exit. If your title company confirms there is no percentage-based transfer tax, your closing costs are the title, escrow and recording charges, plus commission on the sale. That makes your margin easier to model, but only after you have confirmed it.

For wholesalers, an assignment usually means one closing and one set of costs. A double close means two closings and two sets of costs, because you close with the original seller and then with your end buyer. Ask your title company whether an assignment fee is treated differently from the purchase price at recording, and get the double close quote in writing before you commit.

For your maximum allowable offer:

Start from after-repair value and subtract repairs, holding costs, financing costs and your profit target.
Subtract commission and selling costs on your exit.
Subtract title, escrow and recording on each closing, and add a transfer tax line only if your title company shows one.

Keep a transfer tax row in your spreadsheet even when it reads $0. That way, when you compare Utah against a state that does tax the transfer, the comparison is built in.

Run your numbers

Automize CRM has a free closing cost calculator you can use to build seller costs into an offer.

This guide is general information, not tax or legal advice. Confirm your exact figures with your title company or closing attorney.

Sources

Rates checked October 24, 2026. General information, not tax or legal advice.

Common questions

Does Utah have a real estate transfer tax?

We did not find a Utah state transfer tax rate in the state sources we reviewed. The Utah Legislature’s 2024 resolution SJR 2 proposed a constitutional bar on any new tax or fee on real property transfers not already in place before 2025. Confirm with your title company that no transfer tax applies to your sale.

What is SJR 2 in Utah?

SJR 2 is a 2024 joint resolution titled Proposal to Amend Utah Constitution, Prohibition on Real Estate Transfer Tax. It proposed that the Legislature and political subdivisions could not impose or authorize a tax or fee on the transfer of real property unless it was in place before January 1, 2025.

What do Utah sellers pay at closing?

Typical seller costs are agent commission, which is negotiable, the mortgage payoff, prorated property taxes, and title, escrow and county recording charges. Who pays each is set by your purchase contract. Ask your title company or closing attorney for an itemized estimate and what is customary locally.

Does a double close cost more in Utah?

A double close means two closings and two sets of title, escrow and recording costs, compared with one set for an assignment. Whether any transfer tax applies to either closing is something to confirm with your title company before you price the deal.