State duty for transfer of ownership of an apartment

Payment of state fees is the responsibility of citizens and organizations when performing legal actions.

The transferred funds are sent to the budget. The fee for legal entities is much higher than for individuals.

Since 2015, the amount of fees for registering property rights during purchase and sale transactions and inheritance has almost doubled .

What is this payment and is it necessary to pay it?

State duty is an amount in monetary equivalent that is collected from individuals and organizations in favor of the state when performing legal actions in courts, notary offices, the Federal Migration Service, and Rosreestr.

Cases when state duty is subject to mandatory payment:

filing and consideration of legal claims;
collection of alimony, damage;
divorce, division of property;
inheritance cases in court;
notarization of documents: powers of attorney, wills, deeds of gift, agreements, transactions;
marriage, change of first and/or last name, issuance of certificates at the registry office;
issuance of a Russian or foreign passport;
registration of property rights, encumbrances, agreements on assignment of rights;
registration of legal entities and individual entrepreneurs, issuance of extracts from the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, liquidation of companies;
vehicle registration.

The procedure for collecting duties is regulated by Chapter 25.3 of the Tax Code of the Russian Federation.

Thus, when registering property rights, payment of the fee is assigned to the new owner of the property.

When registering an agreement, payment of the state duty is the responsibility of the parties to the agreement: it can be divided between them in equal parts.

The party to the transaction makes the payment independently. If this is not possible due to the person’s state of health or other reasons, payment may be made by a representative (trusted person).

As a general rule, all individuals and legal entities pay the fee. At the same time, only preferential categories of citizens are exempt from paying it:

low-income people with an appropriate supporting document;
representatives of local authorities.

If one of the parties to the transaction is a beneficiary, the amount of the duty is reduced , and the remainder is paid by the person (person) who does not have benefits.

Duty amount

Since 2015, new fees for registration of rights have been in effect. Such changes came into force after the adoption of Law No. 221-FZ. There are no changes for 2023.

State duty for transfer of ownership of an apartment For individuals, the amount of state duty when registering ownership of an apartment or private house has doubled, for organizations it has increased by 7,000 rubles and is:

2000 rubles in relation to citizens - individuals;
22,000 rubles - for organizations.

Registration of rights to plots of land is accompanied by the payment of a fee of the following amount:

registration of rights to land under an apartment building (shared ownership) – 100 rubles;
agricultural land – 50 rubles;
registration of a site for further construction of buildings, utility rooms, garage: legal entity - 15,000 rubles, individual - 350 rubles.

In case of entry into rights to non-residential premises, the same amount of duty is used:

2000 rubles – for individuals;
22,000 rubles – for organizations.

If shared ownership is registered, this fee is divided between all participants in the transaction. Moreover, the size of the share of each participant is not important; the state duty is divided by the number of parties to the agreement.

In relation to non-residential premises, shared ownership implies:

inheritance;
contributions to a dacha cooperative;
share contributions to GSK and so on.

For registration of ownership rights to a garage, the state duty today is 500 rubles.

Re-issuance (duplicate) of a certificate of ownership is also subject to a fee:

1000 rubles – for organizations;
350 rubles – for individuals.

If a citizen takes ownership by inheritance , the amount of the duty (instead of the previously existing real estate tax) is:

0.3% of the value of the item of inheritance (not more than 100,000 rubles) in the case of a close relationship of the heir;
0.6%, but not more than 1 million rubles for all other “second-line” heirs.

Where can I pay for services?

In 2023, there are several quite affordable ways to pay the state fee for registering property rights in Rosreestr.

Bank

The payer will need a receipt, which will be issued to him by the registration authority, with the completed details and personal data of the payer.

In addition to the operator window, you can make payments through the bank using a self-service terminal . You can deposit not only cash, but also pay the required amount with a personal bank card.

You can also pay the fee at the post office. You will need a receipt with exact details. Such services, as a rule, are provided by the central branches of the Russian Post.

You need to go to the official website of the Federal Tax Service - all-Russian or regional - and enter the requested data: passport information of the payer, address, type of duty, recipient details.

When paying through the State Services portal, pre-registration is required. In your personal account, you need to select the “Payments” tab, in it - the type of fee and the recipient. The details and amount are indicated below.

If for some reason a citizen changes his mind about registering property rights, and the fee has already been paid, the state returns half of the amount.

If you overpay, it can be refunded in full. To do this, within three days you must submit an application to the registration authority and the payer’s details for a refund of the amount.

What to do with the payment receipt?

State duty for transfer of ownership of an apartment

Sample of a completed receipt for payment of the state fee for registration of rights to real estate

The result of the payment will be:

a receipt for depositing the amount through a bank or post office;
receipt if payment is made via the Internet or self-service terminal.

Payment of the state duty is made when registering property rights after concluding a purchase and sale agreement for an apartment. Without a receipt, the process will not even begin.

State duty receipt is a document confirming the payment of the amount to the budget, which must be submitted to the registration authority .

A copy must be made of any of these documents. Both the original and a copy are usually submitted to the registration authority. The original receipt is returned to the payer after completion of the registration procedure.

State duty for transfer of ownership of an apartment

The legislation of the Russian Federation provides for mandatory state registration of the transfer of ownership rights in Rosreestr if there is a change in the owner of real estate. The procedure is carried out after payment of the state fee. The payment amount will differ depending on the status of the parties to the transaction and the type of property.

Do I need to pay a state fee for registering the transfer of ownership?

State duty is a payment required to register the transfer of ownership in Rosreestr and make appropriate changes to the Unified State Register of Real Estate. Only after these actions the new owner receives the right to fully own the real estate and further dispose of it at his own discretion, including resale, donation, etc.

Payment of state duty is mandatory for all transactions with real estate, the result of which will be a change of owner:

purchase and sale transactions;
privatization;
entry into inheritance;
gift transactions;
barter agreement.

The amount established by law is paid before registration of the transfer of rights. If payment has not been made by the time the documents are submitted to Rosreestr, this must be done within 5 days, otherwise registration will be denied.

Who pays

The obligation to pay for the registration of the transfer of ownership is assigned to the future owner - the buyer, the donee, the heir.

The fact of termination (loss) of the right for the former owner is not subject to fees, so theoretically he is exempt from this expense item.

Even if the agreement stipulates the division of expenses between the parties in equal shares, in fact, the former owner simply reimburses the second party for the money spent on registration actions.

Regardless of who will pay for the service, the receipt must indicate the details of the acquirer of the right - the new owner of the property. In addition, other conditions for obtaining real estate should be taken into account:

acquired into common joint ownership - the amount is distributed equally among all owners, regardless of the size of the shares;
is acquired as shared ownership - the payment for one shareholder is calculated by multiplying the total amount by the size of the share.

If ownership is registered in the name of several owners, each of them pays the state duty in a separate payment. The payment receipt contains the personal information of the payer. Indication of personal information of an unauthorized person (except for actions by proxy) or the presence of errors may become grounds for refusal of registration and the applicant will have to make the payment again.

Amount of state duty for registration of transfer of ownership

The amount of the state duty for performing registration actions in relation to real estate (apartment, house) is established by Art. 333.33 of the Tax Code and in the general case amounts to:

2000 rub. – for individuals;
22000 rub. - for legal entities.

But depending on the type of real estate for which the transfer of rights is registered, other tariffs will apply:

Land plot (personal utility, country house), also for the construction of a garage or individual housing construction	350
Share in the common right to an agricultural plot	100
Share of common property in an apartment building	200
Mortgage	1000 (for individuals) 4000 (for organizations)
Issuing a duplicate to replace a lost copy	350 (for individuals) 1000 (for organizations)

It should be taken into account that if it is necessary to pay state duty on several types of real estate, the final payment will be summed up. For example, when purchasing a plot of land along with a house built on it, you will need to pay 2,350 rubles to register the right. (2000 rubles for the house itself, 350 rubles for the plot) with separate receipts for each object.

Payment period

The state fee can be paid in advance or after submitting documents for registration and their initial verification; it is not necessary to provide a confirming receipt (Article 7, paragraph 1, paragraph 2 of Law No. 210-FZ “On the organization of the provision of state and municipal services”). MFC offices have self-service terminals through which you can deposit the required amount right on the spot.

The applicant is given 5 days to make payment. Registration actions will not be carried out until funds are received.

At the same time, employees of the registration authority are obliged to independently check the availability of relevant information in the State Information System on State and Municipal Payments (GIS GMP), where the data is transferred by banks within 1-2 days after the payment is made.

In this case, the period for calculating the readiness of registration documents begins precisely from the date of payment. When submitting confirmation of payment in paper form along with the main package of documents, the registration period starts from the same day.

Methods and procedure for paying state fees

The procedure for paying state duty is regulated by Art. 333.18 Tax Code of the Russian Federation:

paid in cash or non-cash form;
has a fixed size;
paid by the payer(s);
confirmed by receipt/cheque.

To pay the state fee, you must receive a receipt with the details of the registration authority and use one of the available payment methods.

Requisites

Accurate payment details are a guarantee that the amount will be transferred to the account of the relevant authority. Depending on where the application for state registration of the transfer of rights was submitted, the values of the BCC will differ (the same for all subjects of the Russian Federation):

32110807020011000110 – for Rosreestr;
32110807020018000110 – for MFC.

Payment of state duty for registration of property rights: how and where this can be done

Purchasing real estate is an exciting event in the life of every person. But in addition to transferring money to the seller, it is necessary to correctly register the resulting ownership right, and in this process the moment of payment of the state tax plays an important role. How and where you can make the payment, the amount of the state duty for registering ownership of an apartment or house - all this and much more in the article.

Registration of ownership

Any transaction related to real estate must be registered with Rosreestr. These include:

purchase and sale;
exchange;
donation;
equity participation in construction;
rent;
annual rent and sublease;
assignment, restriction of rights (mortgage), etc.

Upon registration, the acquirer of property rights must pay a mandatory fee. In the case of registration of joint marital property, one of the spouses can pay the receipt. If the transaction is executed for several purchasers, the amount of the state contribution is divided in equal shares for each (for example, 2000:3 = 667 rubles per person).

State duty amount

The amount of the state duty for registering ownership of real estate depends on two circumstances:

property;
legal status of the acquirer.

For example, in a standard transaction for the purchase and sale of an apartment or private house, an individual will need to pay a fee to the state in the amount of 2,000 rubles. For enterprises and organizations (legal entities), the tariff increases significantly - 22,000 rubles. If the land plot is registered along with the house, another state contribution in the amount of 350 rubles is paid.

Important! If there are several land plots, then the state tax is charged for each of them.

How to pay the fee at State Services

It is currently impossible to pay the fee for registering property rights through the government services portal.

For now, on the official website you can only submit an application, receive the result in electronic form, familiarize yourself with the procedure and ways to make payment for the service.

In the future, government agencies promise to introduce the possibility of paying fees, but no deadlines have been announced. Citizens can use other methods to make payments to the state.

Payment options and methods

Payment of the state fee for registration of property rights can be made either by bank transfer or in cash. In addition, real and virtual payments are separated.

The simplest and most popular method. The payer will need to present his own passport, as well as a completed receipt form. It must indicate:

Full name of the payer;
the amount of state duty;
SNILS;
date and signature of the payer.

Advice! Only the participant in the transaction (for example, the buyer) must pay. If the payment receipt contains other personal data or with errors, the registration process will be suspended, and the purchaser will need to pay the state fee again.

Payment terminals

To make a payment, you can use both bank terminals and devices of various payment systems (Elexnet, Rapida, Qiwi). Depending on the terminal or ATM you choose, you can pay the state fee using a bank card or in cash. To deposit funds you will need:

Find the corresponding service in the menu (“Rosreestr”, “Government services”, “Fines and state duties”, etc.).
Enter the details of the payment receipt (TIN, OKATO, purpose of payment).
Specify the amount.
Enter the payer's details (full name, passport details, TIN).
Insert money into the bill acceptor.
Receive a check.

Advice! If the deposit is made in cash, but there is no amount for settlement, you can deposit the balance to your mobile phone account or transfer it to a charitable organization.

Russian Post Offices

Accepting payments from the public is one of the activities of Russian Post. To pay the state fee, you need to provide the postal employee with a completed receipt and money. In addition, Russian Post charges a service fee.

Online payments

If a citizen is the owner of an electronic wallet or bank card connected to an online bank, he can pay a state fee for registering ownership of real estate.

If you have a connection to Internet banking, the payer will help you pay the state fee online. The algorithm of actions is as follows:

Log in to your account using your login, password and one-time SMS code (sent to the mobile phone number linked to the card).
In the main menu, select the “Payments and Transfers” section, and then “Staff Police, Taxes, Duties, Budget Payments”.
Select recipient – “Rosreestr”.
Decide on the required service (payment by bank details or UIN).
Select the card/account to be debited.
Follow further system instructions depending on the selected service.
Enter the amount of state duty.
Confirm the transaction with the digital code from the SMS message.

Healthy! In all other online banks, the algorithm for the payer’s actions is similar. You will need either a completed receipt or details of the payee.

If a government official requires a receipt, it can be easily printed and even stamped by contacting the nearest branch of the card issuing bank.

Electronic money

Payment of the state duty for registering property rights in Rosreestr using electronic money is carried out according to the following scheme:

Login to your personal account.
Select the “Payment for services” section.
Determining the required payment category “Housing and communal services and government services”.
To search for the desired organization, you can enter the name or TIN. If transfers from this site have not yet been made to the desired company, the user will need to independently enter all the details from the receipt (name, INN, current account, BIC).
Enter the amount to transfer.
Click on the “Pay” button.

You can pay the duty in different ways and each payer chooses the most comfortable and convenient one for himself. Depositing funds is an integral part of the process of registering a transaction in Rosreestr. Therefore, it is necessary to comply with the requirements for payers and payment documents.

State duty for registration of ownership of real estate: amount and payment procedure

The acquisition of real estate does not mean that the buyer has all the rights of a full owner. When performing legally significant actions, registration and payment of government costs are provided.

Funds paid by individuals and legal entities go to the budget. At the same time, the amount of duty for enterprises is several times higher than when registering property rights by ordinary citizens. What is the cost of the state fee when buying an apartment and how much will it cost to register the land as personal property?

What is state duty?

The procedure for paying the duty is specified in Article 25.3 of the Tax Code of the Russian Federation. The state fee is paid before filing an application for registration of property rights. Payment is made by the payer himself.

Payment of funds is carried out at the place where the legal action is performed.

In this case, citizens can pay in cash or non-cash. In the latter case, confirmation of the payment of tax to the specified current account will be a payment order with a bank mark. If the fee was paid at a financial institution, a receipt indicates the fact of payment of the obligatory payment.

Types of government services that require payment of taxes are presented in the table.

Types of government services	Details
Submitting a petition to a judicial authority	Collection of alimony
Dissolution of a family union
Property division
Notary Services	Making a will
Registration of a power of attorney
Confirmation of the authenticity of a citizen's signature
Drawing up a marriage contract
Registration of various contracts - purchase and sale, mortgage, guarantee, pledge
Civil registration	Last name change
Registration of duplicates and certificates
Acknowledgment of paternity
Registration and dissolution of marriage
Services of the Federal Migration Service	Obtaining a civil passport
Preparation of documentation required to receive pension payments
Obtaining a foreign passport
Registration in Rosreestr	Registration of ownership
Imposition of restrictions on real estate
Agreement on assignment of rights
Services of the Federal Tax Service	Registration of legal entities
Liquidation of enterprises
Making changes to the constituent documentation
Extract from the Unified State Register of Legal Entities
Services of the State Road Safety Inspectorate	Entry into the state register of vehicles
Introduction of new information into the technical passport of the car
Registration of permanent and transit numbers
Carrying out a technical inspection
Registration of driver's licenses

Payment order

Payment is made according to the details provided by the organization to which the citizen applied. If we are talking about concluding transactions regarding material objects, you should contact the Rosreestr authority. Services are also provided by the multifunctional center (MFC).

When registering ownership of a material object, you can make a mandatory tax payment in various ways.

Whichever method the person chooses, it is worth carefully checking the data on the receipt.

A minor mistake can affect the speed of completing a transaction and cause unnecessary trouble for counterparties. You can pay the state fee using one of the following options:

At the cash desk of a banking institution - the payer applies to any bank branch. At the same time, he must have a receipt, passport and funds to pay the fee, taking into account the bank commission.
Using the terminal, a person can pay the tax not only in cash, but also using his card. Some Rosreestr offices have terminals that allow you to make payments even faster.
You can also pay the fee using an ATM. In the “public services” section there is a subsection called “state duty”.
You can pay taxes via Internet banking on the Sberbank website. The method is convenient, since you can pay either with money from a payment card or using funds from an electronic wallet. You can also deposit funds into the specified account through the MFC.

Whatever payment method a citizen chooses, it is better if the payment is documented. Before paying government expenses using an ATM or terminal, you should make sure that the device has not run out of receipt tape. If payment is made at home, the document is printed on a printer and certified by a signature.

The receipt is kept until presented to the registration authority. The state duty is always paid before the conclusion of the transaction on the transfer of property rights.

State duty when registering property rights

The legislation of the Russian Federation requires registration of all transactions relating to real estate. The latter represents residential and non-residential buildings, houses and land plots, as well as river and sea vessels.

Making an entry in the Unified State Register of any real estate property requires the mandatory payment of a fee. Thus, tax must be paid when a material object is bought or sold, donated or transferred to a legal successor by inheritance, when signing a mortgage or long-term lease agreement.

Legal acts of the Russian Federation provide for cases when there is no need to pay government costs. If a real estate transaction is not registered, there is no need to pay a fee. This may be the provision of property free of charge for a time, short-term rental or rental of real estate. In addition, there is no need to pay state duty in the following cases:

when registering rights for the purpose of managing real estate, which is state or municipal;
if there is a need to enter new data into the register due to changes in legislative acts;
when placing and removing a seizure from a material object;
when registering and repaying a mortgage, which is issued in accordance with the law;
when entering new information into the mortgage, as well as when issuing it;
when removing restrictions regarding material objects.

State duty amount

If a person paid the mandatory fee and then abandoned the transaction, he will not be able to get the money back. In some situations, half of the amount paid is returned; for this you need to write a statement and have a good reason.

The size of the registration fee for individuals and legal entities is significantly different - for citizens the tax amount is 2,000 rubles, and for enterprises 22,000 rubles. At the same time, there are a number of features of the monetary collection depending on the registered object. The most common transactions and their costs are presented in the table.

Registration of real estate objects	Amount of state duty for individuals, in rubles	Amount of state duty for legal entities, in rubles
Entry into the rights of the owner on the basis of an agreement	2000	22000
Registration of a share of ownership in an apartment building	200	—
In the case of concluding contracts when the rights to a material object are temporarily limited	350	—
Registration of rights for farming	—	22000
Entry into the register of an organization that is a property complex, also when this organization concludes a lease agreement and when imposing encumbrances on property	—	0.1% of the value of real estate and rights owned by the organization (the amount should not exceed the amount of 60,000 rubles)
Registration of a lease transaction, sublease or provision of property free of charge for a long period	2000	22000
When using the site for farming	350	350
Use of the site for the construction of a garage, utility room or living space	350-1000	15000
Registration of a share when participating in the construction of a new house	350	6000
Re-obtaining a certificate of registration	350	1000
Making changes to the Unified State Register	350	1000
Extract from the Unified State Register	200	—

Registration of an apartment or land plot

Changes regarding state registration of rights occurred in 2015. The size of the state duty has increased significantly, but the processing time has been reduced.

When registering the owner's rights to an apartment or land plot, tax payment is made once. Payment of a fixed tax is mandatory, otherwise the contract will not be legal. The transfer of the apartment to the new owner is carried out as follows:

the property is checked, any obstacles that contradict the legal conclusion of the transaction are eliminated (an extract with information about the living space is requested from the cadastral registration authority);
a contract is drawn up;
the parties confirm the transaction by putting their signatures;
the main agreement is registered;
calculation is carried out;
the transfer of ownership from one owner to another is entered into the register;
tax is paid.

A transaction for the purchase and sale of an apartment is often certified by a notary office. You can also use a sample agreement from the local representative office of Rosreestr. The amount of the state fee when purchasing an apartment is 2,000 rubles, and the funds can be divided equally between both parties to the agreement.

The transfer of rights to a land plot is regulated by Federal Law No. 122. The site is registered with the Federal Registration Service of Cadastre and Cartography. The cost of the land duty depends on the category of the plot and ranges from 350 to 2000 rubles. To register an allotment you need to go through the following steps:

submission of documents and applications for land registration;
tax payment;
checking documentation;
identifying contradictions or rendering a verdict on their absence;
registration of a record of the transfer of rights to a land plot to a new owner.

State duty when registering a residential building

The sale, exchange or donation of a residential building requires mandatory registration of property rights. In this case, a tax fee must be paid; its value for citizens is 2,000 rubles, and for organizations 22,000 rubles.

If two owners register real estate at once, the amount is divided in half. If the parties to the contract are both individuals and legal entities, the payment obligation is distributed to everyone. When registering a house with a plot of land, you must pay a state fee for each object separately.

Privileges

According to the Tax Code, there are only a few exceptions when you do not need to pay a state tax. These benefits apply to citizens recognized as low-income, as well as federal, regional and municipal departments. Everyone else needs to pay a fee for registering property rights.

If several persons are involved in the execution of the transaction, the amount is divided into equal shares. In the event that among the participants one of the citizens is legally exempt from payment, the cost of the state duty will be reduced taking into account this benefit.

State duty for transfer of ownership of an apartment

To do this, you need to select a region on the top panel of the site, and in the section for individuals - the “Register real estate” service. On the page that opens, the required information will be in the list displayed on the right. Sample payment forms are also provided there. Where to pay? Payment of the state fee for registration of property rights is made in the following ways:

through terminals and ATMs;
at the bank's cash desk;
on the government services website, using electronic payment systems or Internet banking.

When transferring money through the government services website until January 1, 2023, there is a 30% discount. Thus, the state fee for registering ownership of an apartment will be 1,400 rubles instead of 2,000. If you overpay, the difference will be returned after submitting the appropriate application.

State registration of rights and cadastral registration of real estate

22,000 rubles - state duty for registering real estate by a legal entity;
350 rubles - for registration of rights to a land plot;
350 rubles - the cost of registering changes in the record of ownership of an apartment in the Attention of the Unified State Register of Real Estate for an individual;
1000 rubles - making changes to the Unified State Register by organizations;
350 rubles - state duty for registration of an agreement for participation in shared construction (DDU) by an individual;
6,000 rubles - for registering a child-care center on behalf of a legal entity;
and other amounts of state duty for registration of transfer of ownership and other actions with real estate provided for by the Tax Code; information is posted on the department's website.

In the classical sense, citizens are interested in the size of the state duty for registering ownership of an apartment without any nuances.

State duty for registration of property rights for Rosreestr

Individual housing construction, construction of a garage - 350 rubles (the same applies to registration of rights to buildings erected on such sites);

for registering a share in the common right to an agricultural plot - 100 rubles;
for registering the right to a share of common property in an apartment building - 200 rubles;
for registration of the right to an enterprise - 0.1% of the value of property, including real estate, and other assets (but not more than 60 thousand rubles);
for registration of ownership of property purchased for inclusion in a mutual investment fund (UIF) - 22 thousand rubles;
for registration of a water vessel with the issuance of a certificate of ownership - 500 rubles.

It should be remembered that duties on objects that include several types of the above property are added up.

State duty for registration of rights to real estate - how much to pay?

The best option is to submit all documents electronically - this is important for those who have an account on the Rosreestr website and on State Services. In this case, you don’t even need details to pay the state fee for registering property rights. The applicant selects the desired service, fills out an application and, after sending the request for processing, pays the fee.

Pages of services for individuals and legal entities rosreestr.ru/site/fiz and rosreestr.ru/site/ur.

State duty for registration of an agreement for the purchase or sale of an apartment

In most cases, such services are voluntary-compulsory in nature - you may not renew your passport upon reaching 45 or 14 years of age or not renew your driver's license, but administrative sanctions will be imposed on you for failure to perform these actions.

And in order to receive these and other services, you must pay a state fee.

For each service, a government fee is required in varying amounts. Most bets are fixed - fixed amounts, or combined - contain a fixed amount and a percentage part. The state fee for registering ownership of real estate is set in fixed amounts.

Important

Its dimensions are given in Article 333.33 of the Tax Code of Russia.

State duty for registering the transfer of ownership of an apartment

From the point of view of the law, real estate includes both objects that are firmly connected with the land and are part of it (land plots, houses, non-residential buildings, etc.), and other objects, transactions with which are carried out in a special order (in particular, sea and river vessels, data on the rights to which are entered into the State Ship Register).

Of course, in practice, transactions with land, buildings and premises are made many times more often. Subscribe to our channel in Yandex.Zen! Subscribe to the channel When registering for making entries in the Unified State Register of Rights, the parties to the transaction must pay a special fee - a state duty.

For real estate it is paid upon registration:

emergence and termination of property rights (sale or gift agreement, receipt of inheritance, etc.);
restrictions on property rights (mortgages, etc.)

State fee for Registration of Transfer of Ownership of an Apartment

Real estate transactions are an ever-living topic that always raises a lot of questions.

Both the seller and the buyer inevitably face many subtleties and problems, such as a well-drafted contract, the actual registration of real estate, issues of notarization of these transactions and much more.

Questions usually arise from such a purely technical issue as the state duty for registering rights to real estate and transactions with it. In this article, we will explain to you step by step how the state duty is calculated using the example of contracts of sale and donation of real estate.

A real estate (apartment) purchase and sale agreement is one of the most common types of agreements, according to which the seller undertakes to transfer the property into the ownership of the buyer, and the buyer agrees to accept this property and pay a set price for it.

How much is the state fee for registering property rights?

Since the amount of state duty is regulated by sub. 22 clause 1 art. 333.33 of the Tax Code, the legal entity that has acquired the right of ownership will have to pay a fee of the established amount. It happens that the payers of the state duty are both legal entities and individuals.

The requirements to register ownership are described in Art. 16 clause 7 Federal Law of July 21, 1997 No. 122-FZ. The onset of legal consequences is possible from the moment of making entries about the transaction or obtaining the right in the Unified State Register of Real Estate Rights.

State duty for registration of property rights 2023

The duty is paid in equal amounts between all parties to the transaction. And payment is made according to different receipts for each participant. If the participant is a person under 14 years old, then payment is made on behalf of the representative, and if over 14 years old, then according to his passport and on his behalf.

Welcome to helpguru.ru . In this article we will talk about the state duty paid when registering property rights. As you probably know, the state service provided for registering property rights is the state duty for registering property rights in 2023, and it is a mandatory payment.

State duty for transfer of ownership of an apartment

From the point of view of the law, real estate is treated as objects that are firmly connected to the land and are part of it (land plots, houses, non-residential buildings, etc.

), as well as other objects, transactions with which are carried out in a special order (in particular, sea and river vessels, data on the rights to which are entered into the State Ship Register).

Of course, in practice, transactions with land, buildings and premises are made many times more often.

State registration of an agreement to amend or terminate an agreement for participation in shared construction, assignment of rights of claim under an agreement for participation in shared construction, including making appropriate changes to the Unified State Register for real estate and transactions with it - 350 rubles.

Please note that the details for paying the state fee for state registration of ownership rights to real estate can be viewed on the official website of Rosreestr by selecting the appropriate region, in the section “Cost, details and samples of payment documents” at the address: - for legal entities https://rosreestr .ru/site/ur/zaregistrirovat-nedvizhimoe-imushchestvo-/stoimost-uslugi/, - for individuals https://rosreestr.ru/site/fiz/zaregistrirovat-nedvizhimoe-imushchestvo-/stoimost-uslugi/.

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State duty for registration of rights to real estate - how much to pay

In 2015, with the entry into force of the amendments provided for by Federal Law No. 221-FZ “On Amendments to Chapter 25.3 of Part Two of the Tax Code of the Russian Federation” dated July 21, 2014, the state duty for registering real estate increased for citizens by 1,000 rubles, and for organizations – for 7,000 rubles.

These combinations of numbers are the same for all regions, regardless of whether the application is filled out in Moscow, St. Petersburg or Voronezh. You can find out other details on the Rosreestr website using the service’s electronic services.

Sample payment forms are also provided there.

State duty for transfer of ownership of an apartment

State duty for registration of property rights for Rosreestr

Hello! Parents need to register ownership in the amount of 1/10 of the share in the right of common shared ownership of the apartment for each person according to a certificate of inheritance by law from the deceased son. At the time of death, they lived together and each had a certificate of state registration of the right to their share. How much will it cost to register with the Russian Register (state duty)?

represent my interests in all competent authorities, institutions and organizations of the city of A and A region, including: the Federal Service for State Registration, Cadastre and Cartography in A region (Rosreestr), the cadastral chamber of Rosreestr, notaries, banks, housing operational organizations, inspections of the Federal Tax Service, technical inventory authorities, organizations for the assessment of any property, expert institutions, as well as before any individuals and legal entities of any organizational forms and forms of ownership, regardless of departmental affiliation, for registration of inheritance rights after the death of my mother, EJU, deceased 00 month 0000, living at the address: ABC, namely:

Payment of state duty for registration of ownership of real estate

The state fee for registering ownership of an apartment, house, land plot and any other piece of real estate is paid by the person acquiring the ownership right.

For example, when registering a transaction for the sale and purchase of an apartment, the fee is paid only by the buyer, in a gift transaction - by the recipient, etc. The only exceptions to the rule are persons recognized as low-income in accordance with the provisions of the Housing Code.

They are exempt from paying duties, but not in all cases, but only for certain types of transactions. Information about this can be obtained from the Companies House Help Desk.

A similar procedure will apply when paying through a terminal. The only difference is that there you can use not only a card, but also cash. It should be remembered that payment terminals do not give change, although some models provide the function of crediting it to the payer’s phone. You should also take into account the possible terminal commission.

Payment of state duty for registration of property rights: how and where this can be done

Login to your personal account.
Select the “Payment for services” section.
Determining the required payment category “Housing and communal services and government services”.
To search for the desired organization, you can enter the name or TIN. aIf transfers from this site have not yet been made to the desired company, the user will need to independently enter all the details from the receipt (name, INN, current account, BIC).
Enter the amount to transfer.
Click on the “Pay” button.

Upon registration, the acquirer of property rights must pay a mandatory fee. In the case of registration of joint marital property, one of the spouses can pay the receipt.

If the transaction is executed for several purchasers, the amount of the state contribution is divided in equal shares for each (for example, 2000:3 = 667 rubles per person).

State duty for registration of ownership of real estate

You can also pay by bank transfer - through the bank’s online application, but you must save the payment receipt and print it on a printer to attach to the package of documents for registration.

A payment order, even one not certified by the bank, will be enough; using the document number, Rosreestr will be able to verify that the provision of a public service has been paid for.

Concluding transactions with real estate requires registration of the new state of the property, in connection with which the owner must pay a state fee and provide a receipt for it in a single package of documents submitted to Rosreestr to complete the purchase of an apartment.

How much does it cost to register an apartment as a property? We calculate the state duty and operating expenses

Of course, it will be difficult to challenge such an agreement, because the notary certifies that when signing the document you were sane and did not act under duress.

If the transaction amount is decent and the costs of the deed of gift are considerable , you can go the other way. We take the agreement form from the Registration Center, sign it and submit it for registration.

Registration of ownership of an apartment is partly a joyful activity, because soon you will become the full owner of your own home. The whole process is overshadowed by the painful journey through the authorities and the financial side of the issue. How much money is needed to register property rights?

Methods of paying the state fee for registering ownership of an apartment

If you do not want to go through various registration procedures in your personal accounts, then you should pay the state fee through the bank. This process will take you a lot of time, because you will need to get to the bank and stand in line. This happens as follows:

Contact the center employee and explain to him what you need to do.
Follow his instructions and enter all the necessary data in the terminal. Be sure to take a document with the details with you.
Insert the money and collect the check, which you will need when you hand in the title deeds.