Every cost a seller can pay, and how each is figured
Most seller costs are deducted from your sale proceeds at closing rather than paid out of pocket. Utah's state-approved Real Estate Purchase Contract (REPC) tells the escrow or closing office to withhold enough of your proceeds to pay off mortgages, trust deeds, liens and real estate brokerage compensation (REPC § 4.3(f)). In Idaho the purchase contract is usually a REALTORS® association form rather than a state form, so check the one you sign for the same terms.
| Cost | How it's calculated | Who customarily pays |
|---|---|---|
| Listing-side commission or fee | A percentage of the sale price or a flat fee, as written in your listing agreement | Seller, from proceeds |
| Buyer-agent compensation | A percentage or dollar amount, only if you agree to pay it | Seller only if agreed; otherwise the buyer under their buyer agreement |
| Escrow / settlement fee | The title or escrow company's charge for closing | Utah REPC: each side pays its own (§ 4.3(a)). Idaho: per your contract |
| Owner's title insurance for the buyer | A premium based on the policy amount, from the insurer's rates | Utah REPC: seller (§ 6.2). Idaho: per your contract |
| Property tax proration | Annual tax divided by days in the year, times the days each party owns the home | Split by days as of settlement (Utah REPC § 4.1) |
| Mortgage payoff | Principal plus interest to the payoff date, plus any fees or prepayment penalty in your loan | Seller, from proceeds |
| HOA dues, payoff and transfer fees | Dues prorated by day; other fees set by the HOA's governing documents within state limits | Dues prorated; change-of-ownership fees assigned in the contract |
| Recording fees | A flat fee per recorded document set by state law | Whoever the document benefits, per the settlement statement |
| Repairs and concessions | Whatever you agree to after inspection or appraisal | Seller, if agreed |
| Moving, cleaning and prep | Your own choices | Seller, usually outside closing |
Commission and buyer-agent compensation
The listing-side charge pays the brokerage that lists and markets your home. It can be a percentage of the sale price or a flat fee. It is not set by law. NAR's settlement FAQs state that agent compensation "remains fully negotiable and is not set by law." Idaho requires every seller representation agreement to be in writing and to state "all fees or commissions" (Idaho Code § 54-2050).
Buyer-agent compensation is separate. Since August 17, 2024, MLSs covered by the NAR settlement no longer show offers of compensation to buyer agents, and buyers must sign a written agreement with their agent before touring a home. You can still agree to pay the buyer's agent, off the MLS or in the purchase contract, or you can offer the buyer a concession instead. Utah's REPC has a line for this: Section 4.3(e) lets you enter a "Seller's Compensation Contribution" to the buyer's brokerage as a percentage or dollar amount. If it's blank, you haven't agreed to pay.
To see how a percentage scales with price, use the calculator at /selling-costs/commission-calculator/. For the post-settlement rules in detail, see /selling-costs/buyer-agent-commission/. For how flat fees compare with percentages, see /selling-costs/flat-fee-vs-commission/.
Title, escrow and recording
A title company usually runs the closing. It searches the title, issues title insurance, prepares the settlement statement, collects payoffs and records the deed. Its fees show up as escrow or settlement fees and title insurance premiums.
In Utah, the state-approved REPC says the seller pays for the buyer's owner's policy, the ALTA Homeowner's Policy where it's available (§ 6.2). Each side pays its own escrow fees unless you agree otherwise in writing (§ 4.3(a)). Title insurance isn't required by Idaho law, according to the Idaho Department of Insurance, though a lender may require a lender's policy. Who pays for the owner's policy in Idaho is set by your purchase contract.
Recording fees are small and fixed. Utah county recorders charge $40 to record most instruments, and some counties add $5 (Utah Code § 17-71-407, as of 2026). Idaho sets its recorder fees per document in Idaho Code § 31-3205. Neither statute charges a percentage of the sale price. Details for each state are at /selling-costs/utah-closing-costs/ and /selling-costs/idaho-closing-costs/.
Property taxes, HOA fees and your mortgage payoff
Property taxes are prorated. In Utah, property taxes are due November 30 of each year (Utah Code § 59-2-1331). In Idaho, they're due December 20, or you can pay half by December 20 and the other half by June 20 (Idaho Code § 63-903). A mid-year sale in either state usually means the current year's bill hasn't been paid yet. The settlement statement then charges you for the days you owned the home and credits that amount to the buyer. Utah's REPC prorates property taxes and HOA dues as of the Settlement Deadline unless you agree otherwise (§ 4.1).
HOA charges can include prorated dues, unpaid assessments, a payoff-statement fee and a change-of-ownership fee. Both states limit these. In Utah, an HOA can charge for payoff information only if its governing documents allow it, the fee can't exceed $50, and it can't be required before closing (Utah Code § 57-8a-106). In Idaho, the HOA can't charge for the statement of your assessment account, and it can charge a transfer fee only if the declaration expressly allows it (Idaho Code § 55-3205). Utah's REPC has a checkbox that decides whether the seller, the buyer or both pay a change-of-ownership fee (§ 4.3(c)).
Your mortgage payoff is your remaining balance plus interest through the payoff date, plus any fees the loan allows. Your servicer must send a payoff statement within seven business days of a written request, with limited exceptions (12 CFR § 1026.36(c)(3)). Check your loan documents for a prepayment penalty. The CFPB says these typically apply only if you pay off the loan within a set number of years, usually three or five.
Repairs, concessions, moving and taxes on your gain
After inspections, a buyer can ask for repairs or a credit. Under Utah's REPC, the buyer can cancel or "resolve in writing" any due diligence objections by the Due Diligence Deadline (§ 8.1(b)). Any repair money or credit you agree to reduces your net. A concession toward the buyer's closing costs works the same way. NAR notes that lenders limit how much a seller can contribute, and that state law can too.
Moving, cleaning, storage, staging and pre-listing repairs are usually paid outside closing, but count them when you decide on a price. Utah's REPC requires you to deliver the home broom-clean and to repair any damage from moving out at your expense (§ 10.3).
Taxes on your gain are not a closing cost, but they affect what you keep. The IRS lets you exclude up to $250,000 of gain, or up to $500,000 on a joint return, if you meet the ownership and use tests: generally two of the last five years owning the home and living in it as your main home (IRS Topic 701). Ask a tax professional about your situation.
Estimate your net proceeds: a worked example
This is a hypothetical Utah sale with round numbers chosen only to show the arithmetic. None of the figures are typical or average costs. Replace each one with the numbers from your listing agreement, your payoff statement and your title company's estimate.
| Line item (hypothetical) | How it's figured | Amount |
|---|---|---|
| Sale price | Accepted offer | $500,000 |
| Listing commission | Example rate of 3% × $500,000 | −$15,000 |
| Buyer-agent compensation | Example rate of 2.5% × $500,000, agreed in the REPC | −$12,500 |
| Title policy, escrow and recording | Placeholder; get a quote from your title company | −$2,500 |
| Property tax proration | $3,600 annual tax × 181 days ÷ 365 (closing June 30) | −$1,785 |
| Repair credit | Negotiated after inspection | −$4,000 |
| Mortgage payoff | From the servicer's payoff statement | −$280,000 |
| Estimated net proceeds | Sale price minus all of the above | $184,215 |
A few things change the result. A flat listing fee stays the same no matter the price, while a percentage grows with it. If you don't agree to pay the buyer's agent, that line goes to zero, but the buyer may ask for a concession instead. If the closing date moves, the tax and HOA prorations move with it.
Ask your title company for a seller's net sheet or estimated settlement statement before you accept an offer. It will use the real fees, the real payoff and the real closing date.
Where to go next
- Commission math at any price: /selling-costs/commission-calculator/
- Utah closing costs, from the REPC to HOA fee limits: /selling-costs/utah-closing-costs/
- Idaho closing costs, including the half-year tax schedule: /selling-costs/idaho-closing-costs/
- Flat fee or percentage, and what to ask any agent: /selling-costs/flat-fee-vs-commission/
- Buyer-agent compensation after the NAR settlement: /selling-costs/buyer-agent-commission/
- An Ogden example: /cost-to-sell-home-ogden-utah/
JupiDoor lists homes in Utah and Idaho for a flat fee instead of a percentage. Current packages are shown on this page.
This guide describes common contract terms and state statutes as of 2026. It isn't legal or tax advice. Read the actual forms and statutes, and talk to an attorney or tax professional about your situation.
This guide is general information about how selling works in Utah and Idaho, not legal, tax or financial advice. Laws, forms and customs change; read the actual documents you are asked to sign, and talk to an attorney or tax professional about your situation.
