Who pays the 4% DLD transfer fee, me or the buyer?

By market convention the buyer pays the 4% DLD transfer fee, plus the trustee office admin fee (around AED 4,000). It isn't a fixed legal rule, so the split can be negotiated and written into the Form F MOU; occasionally sellers offer to share it to close a deal. As the seller, your own core costs are the agent commission and the developer NOC.