UT · #30 by population

Buying a home in Utah

Costs and rules that are specific to Utah. Main city: Salt Lake City.

In short

Utah has no real estate transfer tax, does not require an attorney at closing and imposes only limited seller disclosures. It allows both court and out-of-court foreclosure and is not a community property state.

Calculate for Utah

If you buy

Utah state transfer tax

Utah has no real estate transfer tax. Change the price: the amount is recalculated instantly.

Price$545,200
State transfer tax$0
Share of the price—

Default price: the Utah median value of owner-occupied homes, $545,200 (Census ACS 2024). Rule: No tax is calculated on the price. The recording fee is flat per instrument. Who pays: No transfer tax. The recording fee is owed by whoever submits the document; the state purchase contract does not assign recording fees, so closing instructions and the loan decide. Not included: county and city transfer taxes, recording fees, title insurance and lender charges. Utah transfer tax guide · all 50 states.

If you sell

Capital gain and the federal tax on it

Same federal rule in every state: Section 121 of the Internal Revenue Code excludes up to $250,000 of gain on a main home ($500,000 for a married couple filing jointly).

Capital gain$350,000
Section 121 exclusion$250,000 (limit $250,000)
Taxable gain$100,000
Type of gainLong-term (owned over 1 year), 15% chosen
Federal tax on the gain$15,000

Section 121 excludes $250,000; the rest is taxable.

Gain = sale price minus your adjusted basis (purchase price, buying costs and improvements); selling expenses reduce it (IRS Publication 523). Long-term rates for sales in 2026, by taxable income including the gain (IRS Rev. Proc. 2025-32, section 4.03): 0% up to $49,450 single or $98,900 married filing jointly, 15% up to $545,500 single or $613,700 jointly, 20% above. Not included: Utah state income tax on the gain (not computed), the net investment income tax, depreciation recapture on a rental or home office, and the reduced exclusion for an early sale. Agent commissions are negotiated and never set by law. Capital gains on a home sale.

Utah in short

Is there a real estate transfer tax in Utah?

Utah has no state transfer tax in the official sources read. Recording a deed costs a flat $40 per document under Utah Code 17-71-407, and Utah is a non-disclosure state where deeds do not state the sale price.

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What closing costs does Utah law set?

Utah has no official typical closing-cost total. The state contract has the seller pay for the buyer's owner's title policy by default, each county recorder charges $40 per recorded document, and no transfer tax was found.

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How is property tax calculated in Utah?

Utah values property at fair market value as of January 1, and a primary residence gets a 45% exemption so owners pay tax on 55% of the value. In Salt Lake City tax area 01A the 2025 rate is 0.924% of taxable value, or $2,541 on a $500,000 home.

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What is the deadline to appeal a property tax assessment in Utah?

In Utah, apply to the county board of equalization on or before the later of September 15 or the last day of the 45-day period beginning on the date of your Notice of Valuation and Tax Changes (mailed by July 22), including your estimate of market value and evidence.

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Do you need a real estate attorney to close in Utah?

In the Utah statutes and state purchase contract read, no rule requires a buyer or seller to hire a real estate attorney to close. Closings are handled by a title insurance agency with an escrow license (Utah Code 31A-23a-406).

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What must a home seller disclose in Utah?

Utah has no general statute requiring a seller to complete a property condition form.

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How does foreclosure work in Utah?

Most Utah home loans are secured by a trust deed, and the trustee can sell the home at auction without going to court, but at least three months must pass after the notice of default is recorded. A trustee's sale carries no right of redemption.

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What first-time home buyer programs does Utah offer?

Utah's state housing finance agency is Utah Housing Corporation, which HUD's Utah page lists first among the places to ask about first-time and low-income homebuyer assistance (phone (801) 902-8200). The source article gives no program amounts or income limits, because the Utah Housing Corporation website could not be read.

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How much tax when you sell a home in Utah?

The federal rule is the same in Utah as in every state: if you owned and lived in the home as your main home for at least 2 of the last 5 years, the first $250,000 of gain is excluded, $500,000 for a married couple filing jointly (Section 121, IRS Publication 523). Bought $400,000, sold $750,000: a single owner has $100,000 of taxable gain, $15,000 of federal tax at the 15% long-term rate; a couple filing jointly owes nothing. Utah income tax on the gain is not computed here.

Capital gains on a home sale

Utah guides

Salt Lake City

Buying a home in Salt Lake City, Utah

Professionals in Utah

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