Short answer
There is no single rule. Closing costs in Pennsylvania are split by the agreement of sale. Transfer tax is a joint and several liability of both sides under state rules, and most other charges follow local custom or negotiation. Seller costs usually include the mortgage payoff, transfer tax share and any agent commission.
The agreement of sale decides
Pennsylvania law does not hand every closing cost to one side. The agreement of sale lists who pays what, and that agreement is the document that controls. Two sellers on the same street can end up paying different amounts because their contracts say different things.
That means the most useful habit is to read the cost section of the agreement before you sign. If a buyer says closing costs will be covered, ask them to point to the line that says so, and ask whether it covers transfer tax, title charges and municipal certificates.
What the state says about transfer tax
The Pennsylvania Department of Revenue states that the 1 percent state realty transfer tax is due when the deed is filed with the county Recorder of Deeds, and that a local tax of 1 percent also applies in most places, though some localities charge more. It also says transfer tax is a joint and several liability of both seller and purchaser.
In plain terms, the government can collect it from either party. Who actually pays is a matter of the contract. In practice many sellers and buyers split it, but that is custom, not a legal requirement.
Other costs that land on the seller
If you have a mortgage or a HELOC, the payoff comes out of your proceeds. If you used an agent, the commission comes out as well. You may owe fees for municipal certificates that some townships require before resale. Bensalem Township, for example, charges a fee for its resale use and occupancy permit and asks for electrical, heating and chimney certifications.
Title and settlement charges are negotiable. The CFPB explains that title service fees include a title search and title insurance, and who covers them depends on the deal.
Getting it in writing
Ask each buyer for an offer that states, in dollars if possible, what you net. Ask them to list who pays transfer tax, title fees, municipal certificates and any prorated bills. A sale with no agent commission and a clear cost split is easier to compare to a listing.
Kaizen Home Buyers makes a cash offer within 24 hours, buys as-is and charges no agent commission. Whoever you work with, ask for the closing cost split in the written offer. If you have a lawyer, have them check it. You can reach us at 267-329-0084.
A fair comparison with listing
When you list with an agent, you pay commission and often agree to some buyer closing cost help or repair credits. Those get negotiated after the buyer's inspection. When you sell for cash, the number tends to be settled sooner but at a lower price.
To compare them fairly, build a simple net sheet for each path: price, minus payoff, minus commission, minus transfer tax share, minus repairs and credits, minus carrying costs while you wait. The path with the higher bottom line wins, adjusted for how much you value speed.