As with an assignment, there are usually three sets of professional advisers involved: yours, your sub-tenant's, and the landlord's. The landlord's costs are usually significantly lower than for assigning a lease. In particular, the landlord will not need to investigate the sub-tenant's creditworthiness and negotiate payment guarantees.
You will usually be responsible for paying for both your and the landlord's advisers, though you can negotiate with the sub-tenant to cover some or all of these costs. You will also pay any costs of finding the sub-tenant.