The amount of the state duty for performing registration actions in accordance with the Tax Code of the Russian Federation (if Article 333.35 of the Tax Code of the Russian Federation does not establish benefits for its payment for such registration actions)
| Types of registration actions | State duty amounts | |
| 1 | State registration of rights that arose before the entry into force of the Federal Law “On State Registration of Rights to Real Estate and Transactions with It” (hereinafter referred to as the Law), carried out at the request of the copyright holder (with the exception of rights to land plots of agricultural land) | for an individual - 2,000 rubles; for an individual for objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 350 rubles; for a legal entity – 22,000 rubles; |
| 2 | State registration of a share in the right of common ownership that arose before the entry into force of the Law, carried out at the request of the copyright holder (with the exception of a share in the right of common ownership of land plots of agricultural land) | for each individual - 2,000 rubles; for each individual for the objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 350 rubles; for each legal entity – 22,000 rubles; |
| 3 | State registration of a right that arose before the entry into force of the Law, carried out in accordance with paragraph 2 of Article 6 of the Law in connection with the state registration of a restriction (encumbrance) of a right or a transaction with an object of real estate that does not entail the alienation of such an object (with the exception of rights to land plots from agricultural land) | for an individual - 1000 rubles; for an individual for objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 175 rubles; for a legal entity - 11,000 rubles; |
| 4 | State registration of a share in the right of common property that arose before the entry into force of the Law, carried out in accordance with Part 2 of Article 6 of the Law in connection with the state registration of a restriction (encumbrance) of a right or a transaction with an object of real estate that does not entail the alienation of such an object (except for a share in the right of common ownership of land plots from agricultural lands) | for each individual - 1000 rubles; for each individual for the objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 175 rubles; for each legal entity - 11,000 rubles; |
| 5 | State registration of rights arising after the entry into force of the Law (with the exception of rights to land plots of agricultural land) | for an individual - 2000 rubles; for an individual for objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 350 rubles; for a legal entity – 22,000 rubles; |
| 6 | State registration of the right to common joint ownership (with the exception of rights to land plots of agricultural land) | for individuals - 2000 rubles (regardless of the number of participants in the common joint property); for individuals for objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 350 rubles (regardless of the number of participants in common joint property) |
| 7 | State registration of a share in the right of common ownership arising from the moment of state registration (with the exception of a share in the right of common ownership of land plots from agricultural lands) | for an individual - 2000 rubles, multiplied by the size of the share in ownership; for an individual for the objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 350 rubles, multiplied by the size of the share in ownership; for a legal entity - 22,000 rubles, multiplied by the size of the share in ownership; For example, in the case of the acquisition of a land plot into equal ownership of two individuals and three legal entities (shares in the right are equal to 1/5), the state duty for state registration of rights is paid by individuals in the amount of 400 rubles each (2000 rubles × 1/5), legal entities - in the amount of 4,400 rubles each (22,000 rubles × 1/5). |
| 8 | State registration of a share in the right of common shared ownership, the emergence of which is not related to the state registration of the right (for example, inheritance, full payment of a share contribution by a member of a housing, housing construction, dacha, garage or other consumer cooperative) (except for a share in the right of common ownership for land plots from agricultural lands) | for each individual – 2000 rubles; for each individual for the objects specified in subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation - 350 rubles; for each legal entity – 22,000 rubles |
| 9 | State registration of a share in the right of common ownership of common property in an apartment building | for all categories of payers - 200 rubles |
| 10 | State registration of a share in the right of common ownership of agricultural land plots | for all categories of payers - 100 rubles |
| 11 | State registration of rights, restrictions (encumbrances) of rights to land plots from agricultural lands, transactions on the basis of which rights to them are limited (encumbered) (with the exception of legally significant actions provided for in subparagraphs 22.1 and 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation) | for all categories of payers - 350 rubles |
| 12 | State registration of economic management rights | for a legal entity – 22,000 rubles |
| 13 | State registration of rights to real estate included in a mutual investment fund | 22,000 rubles |
| 14 | State registration of the right to lifelong inheritable ownership of a land plot (with the exception of rights to land plots of agricultural land) | for an individual - 2,000 rubles |
| 15 | State registration of rights to an enterprise as a property complex, as well as restrictions (encumbrances) of rights to an enterprise as a property complex, including lease agreements for an enterprise as a property complex | 0.1% of the value of property, property and other rights included in the enterprise as a property complex, but not more than 60,000 rubles |
| 16 | State registration of termination of rights without transfer of rights to a new copyright holder | for an individual - 2,000 rubles; for a legal entity – 22,000 rubles |
| 17 | State registration of a lease agreement, an agreement for gratuitous fixed-term use of a land plot, a sublease agreement, an agreement (agreement) on accession to a lease agreement (hereinafter also referred to as a lease agreement) (except for transactions with land plots of agricultural land) | in the event that one party applies for state registration of the lease agreement, namely: an individual - 2,000 rubles; legal entity – 22,000 rubles; if both parties apply for state registration of a lease agreement, then the state fee is paid in the manner specified in clause 2 of Article 333.18 of the Tax Code of the Russian Federation: if the agreement was concluded by individuals - 2,000 rubles, divided by the number of parties to the agreement; if the agreement is concluded by legal entities – 22,000 rubles, divided by the number of parties to the agreement; if the agreement is concluded by legal entities and individuals: the individual pays 2,000 rubles, divided by the number of parties to the agreement; legal entity – 22,000 rubles, divided by the number of parties to the agreement; if the agreement is concluded by a legal entity and a federal government agency, a government agency of the constituent entities of the Russian Federation, a local government body: the legal entity pays 22,000 rubles, divided by the number of parties to the agreement (federal government agency, government agency of the constituent entities of the Russian Federation, local government agency – exempt from paying state duty); if the agreement is concluded by an individual and a federal government body, a government body of constituent entities of the Russian Federation, or a local government body; an individual pays 2,000 rubles, divided by the number of parties to the agreement (federal government body, government body of constituent entities of the Russian Federation, local government body - exempt from paying state duty); if the agreement is concluded by an individual, a legal entity and a federal government body, a government body of the constituent entities of the Russian Federation, a local government body: an individual - 2,000 rubles, divided by the number of parties to the agreement, a legal entity - 22,000 rubles, divided by the number of parties to the agreement , federal government body, government body of the constituent entities of the Russian Federation, local government body - are exempt from paying state duty. For example, if the parties to a lease agreement are two individuals and one legal entity, then the state duty for state registration of the agreement is paid by each individual in the amount of 666.6 rubles (2,000 rubles divided by 3), a legal entity - 7333.3 rubles (22 000 rubles divided by 3). The total amount of state duty paid will be 8666.5 rubles. In this case, the state duty is paid only for the state registration of the transaction, regardless of the number of real estate objects that are leased; the state registration of restrictions (encumbrances) arising on the basis of the lease agreement is carried out without paying a state duty |
| 18 | State registration of an additional agreement to the lease agreement (except for transactions with land plots of agricultural land) | in the event that one party applies for state registration of an additional agreement to the lease agreement, namely: an individual – 2000 rubles; legal entity - 22,000 rubles. |
| 19 | State registration of agreements (agreements) on the assignment of rights and obligations under an agreement subject to state registration, transfer of debt, including assignment of claims, transfer of rights and obligations under a lease agreement (except for the assignment of rights under a mortgage agreement) | The state duty is paid in the manner specified in clause 17 of this table |
| 20 | State registration of mortgages, including entering into the Unified State Register of Real Estate (hereinafter referred to as the EGRN) a record of the mortgage as an encumbrance of rights to real estate, | if the mortgage agreement was concluded by individuals - 1000 rubles (in total); if the mortgage agreement was concluded by legal entities - 4,000 rubles (in total); if a mortgage agreement is concluded by individuals and legal entities, with the exception of an agreement giving rise to a mortgage on the basis of law - 1000 rubles (in total) |
| 21 | Making changes to the USRN records in connection with an agreement to amend or terminate a mortgage agreement | if the agreement is concluded by individuals - 200 rubles (in total); if the agreement is concluded by legal entities - 600 rubles (in total); if the agreement is concluded by individuals and legal entities, with the exception of an agreement giving rise to a mortgage on the basis of law - 200 rubles (in total) |
| 22 | State registration of a change of mortgagee due to the assignment of rights under the main obligation secured by a mortgage, or under a mortgage agreement, including transactions on the assignment of rights of claim. including making a record in the Unified State Register of Mortgages carried out upon a change of mortgagee | for all categories of payers – 1,600 rubles |
| 23 | State registration of a change in the owner of a mortgage, including transactions for the assignment of rights of claim, including making a record in the Unified State Register of Mortgages about the mortgage carried out when changing the owner of a mortgage | for all categories of payers - 350 rubles |
| 24 | State registration of easements (except for restrictions (encumbrances) of rights to land plots of agricultural land) | established in the interests of individuals - 1,500 rubles; established in the interests of legal entities - 6,000 rubles |
| 25 | State registration of restrictions (encumbrances) of rights to real estate objects (except for an enterprise as a property complex) (except for lease, mortgage, easement and arrest (prohibition), restrictions (encumbrances) of rights to land plots of agricultural land) | for individuals - 2,000 rubles; for legal entities – 22,000 rubles; |
| 26 | State registration of an agreement for participation in shared construction | if the agreement is concluded by individuals - 350 rubles divided by the number of parties to the agreement; if the agreement is concluded by legal entities - 6,000 rubles, divided by the number of parties to the agreement; if the agreement is concluded by legal entities and individuals: the individual pays 350 rubles, divided by the number of parties to the agreement; legal entity – 6,000 rubles, divided by the number of parties to the agreement |
| 27 | 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 of Real Estate | for all categories of payers – 350 rubles |
| 28 | Making changes to USRN records (with the exception of making changes and additions to the mortgage registration record) | for individuals - 350 rubles; for legal entities - 1000 rubles; |
| 29 | Making changes and additions to the mortgage registration record | for all categories of payers - 350 rubles |
| 30 | Making changes to the USRN records about the enterprise as a property complex | for individuals - 350 rubles; for legal entities - 1,000 rubles; |
The following are exempt from paying state duty:
1. federal government bodies, government bodies of constituent entities of the Russian Federation and local government bodies when they apply for state registration of rights to real estate and transactions with it;
2. The Central Bank of the Russian Federation, when applying for the performance of legally significant actions established by Chapter 25.3 of the Tax Code in connection with the performance of the functions assigned to it by the legislation of the Russian Federation;
3. individuals recognized as low-income in accordance with the Housing Code of the Russian Federation for performing actions provided for in subparagraph 22 of paragraph 1 of Article 333.33 of the Tax Code, with the exception of state registration of restrictions (encumbrances) of rights to real estate.
State duty is not paid:
1. for state registration of the right to operational management of real estate in state or municipal ownership;
2. for state registration of restrictions (encumbrances) of rights to land plots used for reindeer herding;
3. for state registration of the right to permanent (indefinite) use of land plots in state or municipal ownership;
4. for making changes to the Unified State Register in the event of changes in the legislation of the Russian Federation;
5. for making changes to the Unified State Register when the organization (body) for recording real estate objects submits updated data about the real estate object in the manner established by Article 17 of the Law;
6. for state registration of arrests, termination of arrests of real estate;
7. for the state registration of a mortgage arising on the basis of the law, as well as for the repayment of the registration record on the mortgage;
8. for state registration of an agreement to change the contents of the mortgage, including making appropriate changes to the Unified State Register records;
9. for issuing a mortgage;
10. for state registration of the right that arose before the entry into force of the Law to an object of real estate during state registration of the transfer of this right or a transaction on the alienation of an object of real estate;
11. for state registration of termination of rights in connection with the liquidation of a real estate property, renunciation of ownership of a real estate property, transfer of rights to a new copyright holder, transformation (reconstruction) of a real estate property;
13. for state registration of termination of restrictions (encumbrances) of rights to real estate;
14. for state registration of ownership rights of the Russian Federation to highways transferred into trust management to a legal entity created in the organizational and legal form of a state company, and to land plots leased to the specified legal entity, state registration of lease agreements for land plots provided to the specified to a legal entity, as well as for state registration of termination of rights to such roads and land plots;
15. for state registration of termination of a right during state registration of another type of right for the same right holder (for example, re-registration of the right of lifelong inheritable possession of a land plot to the right of ownership in accordance with paragraph 9.1 of Article 3 of the Federal Law of October 25, 2001 No. 137-FZ “On the Introduction into force of the Land Code of the Russian Federation");
16. for state registration of rights to real estate of the Union State and transactions with it;
17. for committing legally significant actions specified in Article 333.33 of this Code, if such actions are performed in accordance with the Federal Law “On the peculiarities of the functioning of the financial system of the Republic of Crimea and the federal city of Sevastopol for the transition period”;
PROCEDURE FOR REFUND OF OVER PAID STATE DUTIES
The grounds and procedure for the return of state duty are established by Article 333.40 of the Tax Code of the Russian Federation, Federal Law No. 122-FZ dated July 21, 1997 “On state registration of rights to real estate and transactions with it.”
The paid state duty is subject to refund in case of payment in a larger amount than provided, as well as in the event of refusal of persons who paid the state duty to perform a legally significant action before contacting the authorized body performing this legally significant action.
The basis for the return of overpaid state duty is the application of the payer or his representative acting on the basis of a power of attorney. An application for the return of an overpaid amount of state duty is submitted by the payer of the state duty to the body authorized to perform legally significant actions for which the state duty was paid.
The application for the return of an overpaid (collected) amount of state duty shall be accompanied by original payment documents if the state duty is subject to full refund, and if it is subject to partial refund, copies of the specified payment documents.
If the state registration of the right is refused, the paid state fee for the state registration of the right is not refunded.
If the state registration of rights is terminated based on the relevant statements of the parties to the agreement, half of the amount paid in the form of the state fee for the state registration of rights is returned.
*Check the possibility of submitting documents for this service electronically on the Rosreestr portal, with the operator of the departmental call center of Rosreestr, or with a specialist in the office.
The procedure for submitting an application for state registration of rights, restrictions (encumbrances) of rights to real estate, transactions with real estate and other documents necessary for state registration of rights to the body carrying out state registration of rights, in the form of electronic documents, electronic images of documents was approved by order of the Ministry of Economic Development of Russia dated 29.11.2013 No. 723.
Payment and reimbursement of state duty for registration of a lease agreement: about taxation
| How the expenses of the lessor organization for paying the state duty for registering a lease agreement are taken into account for profit tax purposes, and how to take these expenses into account when they are reimbursed by the tenant, explain experts from the Legal Consulting Service GARANT Mikhail Aksenov and Elena Koroleva . |
| Income tax The procedure and amount of payment of state duty for carrying out legally significant actions are regulated by Chapter 25.3 of the Tax Code of the Russian Federation. In accordance with paragraphs. 1 and 2 tbsp. 333.17 of the Tax Code of the Russian Federation, organizations and individuals applying for the performance of legally significant actions are recognized as payers of state duty. According to paragraph 2 of Art. 333.18 of the Tax Code of the Russian Federation, the state duty is paid by the payer, unless otherwise established by Chapter 25.3 of the Tax Code of the Russian Federation. If several payers who are not entitled to the benefits established by Chapter 25.3 of the Tax Code of the Russian Federation simultaneously apply for a legally significant action, the state duty is paid by the payers in equal shares. The Ministry of Finance of Russia in letter dated October 4, 2011 No. 03-05-06-03/79 explained that if one of the parties to this agreement applies for state registration of a lease agreement, then the payer of the state fee for state registration of this lease agreement is the applying party . If both parties apply for state registration of the lease agreement, then the state fee is paid in accordance with the provisions established by clause 2 of Art. 333.18 Tax Code of the Russian Federation. By virtue of paragraph 10 of Art. 13 of the Tax Code of the Russian Federation, state duty refers to federal fees. In accordance with paragraphs. 1 clause 1 art. 264 of the Tax Code of the Russian Federation, other expenses associated with production and sales include the taxpayer’s expenses for paying taxes and fees accrued in the manner established by the legislation of the Russian Federation, with the exception of those listed in Art. 270 Tax Code of the Russian Federation. According to paragraph 7 of Art. 272 of the Tax Code of the Russian Federation, expenses for paying taxes and fees are reflected in tax accounting on the date of accrual (in this case, on the date of filing documents for state registration). The first paragraph of Art. 250 of the Tax Code of the Russian Federation establishes that non-operating income is recognized as income not specified in Art. 249 of the Tax Code of the Russian Federation. In our opinion, income in the form of reimbursement by the tenant of the amount of state duty paid for registering the lease agreement should be reflected in tax accounting in accordance with paragraphs. 2 clause 4 art. 271 of the Tax Code of the Russian Federation on the date of receipt of funds to the current account (cash) of the taxpayer. Thus, the costs of paying the state duty for registering a lease agreement for profit tax purposes are taken into account as part of other expenses associated with production and sales, and when they are reimbursed by the tenant, as part of non-operating income. VAT In accordance with paragraph 1 of Art. 146 of the Tax Code of the Russian Federation recognizes, in particular, transactions for the sale of goods (work, services) in the territory of the Russian Federation as subject to VAT. If the tenant reimburses the amount of state duty paid for registering the lease agreement, there is no sale of goods (work, services). Accordingly, there is no subject to VAT, and no invoice is issued. The texts of the documents mentioned in the experts’ response can be found in the GARANT legal reference system. |
