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After messing around on the Remix IDE, I realized that initializing a uint (to any value other than 0) costs about 20,000 gas. Because of this, an ERC-20 token transfer to an account with balance 0 must cost at least 41,000 gas (transaction + initialization).

Now, is the behavior the same for an ETH transfer to a new address or would it cost less gas?

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21000 is the gas limit for standard transactions for all the ETH addresses.

Initializing + making the transaction only impact the ERC-20 or other smart contract which needs to store data on chain, an ETH address does not need to be initialized.

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    Looking at transactions on etherscan.io, you seem to be correct in saying a transfer of ETH always costs 21000 gas. This must be because it happens at the protocol level and not on the EVM.
    – Jonah
    May 10, 2018 at 0:10
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Depends on the contract implementation.

I just checked LivePeer and OmiseGo, and there a transfer costs around 37,000 gas on average.

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