Itemized: what a Massachusetts seller usually pays
Massachusetts closings are run by attorneys, and the purchase and sale agreement says who pays what. The list below is what sellers usually pay. Your contract controls.
| Item | What it is | Typical amount | Source |
|---|---|---|---|
| Agent commission | Listing agent, and buyer agent if you agreed to offer it | Negotiated. See the commission guide | Listing agreement |
| Deed excise stamps | State tax on the transfer, shown by stamps on the deed | $2.28 per $500 of price ($2,736 on $600,000) | M.G.L. c. 64D s.1 |
| Seller's attorney | Contract review, payoff, deed, closing and recording | $500 to $2,000 | Gassett, 2024, industry blog |
| Deed preparation | Usually part of the seller attorney's fee. Ask whether it is included | Ask your attorney | Not verified |
| Municipal lien certificate | Town certificate of unpaid taxes and water or sewer liens | $25 | M.G.L. c. 60 s.23 |
| Smoke/CO certificate | Fire department inspection when the home is sold | Set by town. Everett: $50 for one unit | Everett |
| Mortgage payoff | Principal and interest owed, plus any lender payoff or discharge fees | Your lender's payoff letter | Lender |
| Recording of the mortgage discharge | Lender files the release at the Registry of Deeds | We could not verify a typical figure. Ask your attorney | Not verified |
| Tax and utility proration | Your share of real estate tax and water up to closing | Depends on dates and bills | M.G.L. c. 59 s.57 |
| Condo items | If it is a condo: a 6(d) certificate and association fees | Set by the association | See condo 6(d) certificate |
For the sum of the typical items at several sale prices, see what it costs to sell a house in Massachusetts.
What buyers pay and what sellers pay in Massachusetts
The statute puts one cost on a specific person: the deed excise tax is paid by the person who makes or signs the deed, which is the seller. The rest follows custom and the contract.
| Cost | Usually the seller | Usually the buyer |
|---|---|---|
| Deed excise tax | Yes (by statute) | No |
| Seller's attorney | Yes | No |
| Buyer's attorney and title exam | No | Yes |
| Lender fees, appraisal, lender's title policy | No | Yes, if there is a mortgage |
| Municipal lien certificate | Yes | No |
| Smoke/CO certificate | Yes | No |
| Recording the deed and buyer's mortgage | No | Yes |
| Listing agent | Yes | No |
| Buyer's agent | Negotiated | Negotiated |
The seller/buyer split for everything except the deed excise tax is custom, not law. We could not confirm each line against an official Massachusetts source, so treat the table as the usual pattern and have your attorney confirm it against your contract.
Prorations: taxes and utilities
Proration means each side pays for the days they own the house. Real estate tax and water or sewer are split at the closing date. Massachusetts tax bills run on a July 1 to June 30 fiscal year, and many towns bill quarterly, so what you already paid and what is still owed depends on your town and the closing date.
Your attorney works this out from the lien certificate and the final readings. See municipal lien certificate and tax proration for how it works and a worked example.
Taxes that are not closing costs
Capital gains tax is figured on your tax return, not at the closing table. Most Massachusetts homeowners owe none because of the federal exclusion of up to $250,000 of gain, or $500,000 for married couples filing jointly, but there are tests to meet. See the capital gains guide and the capital gains calculator. Your selling costs also reduce your taxable gain. See cost basis and reporting.
Negotiating closing costs
- Everything except the deed excise tax can be shifted by contract. Buyers sometimes ask sellers to pay part of their costs. Treat that as one more way a price is reduced, and compare offers by net, not headline price.
- Shop your attorney. Ask for a flat fee and what it includes.
- Ask the town and fire department how to order the lien certificate and schedule the smoke/CO inspection early so they do not delay closing.
- Ask your lender for the payoff letter early and again right before closing, because interest accrues daily.
To see your estimated net, use the net proceeds calculator.