State duty for Rosreestr services: amounts and payment procedure

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Published: 07/15/2017

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Citizens who bought/inherited a plot of land or cultivate it on the basis of permanent perpetual use must legalize their rights to real estate. This procedure must be completed in order to become the full owner of a land plot and be able to freely dispose of it: sell, lease, bequeath to descendants, divide and merge, etc.

The process of registering a plot of land as a property can be divided into three stages:

1. Collection of title and technical documentation for the registered plot: the first group includes documents confirming the land user’s claims for registration of property rights (this could be a purchase and sale agreement, an extract from the business book, a certificate of inheritance, etc.)
2. Transfer of all necessary information for verification to Rosreestr.
3. Obtaining an extract from the Unified State Register of Real Estate confirming land ownership rights.

Registration of land ownership inevitably entails certain costs. Among them, we can highlight a group of direct costs for paying the state registration fee and indirect ones, which go towards obtaining the necessary set of documents for submission to Rosreestr.

• State duty amount
• Paperwork
• Services of natary, lawyer, cadastral engineer

Payment order

Details for paying the state duty and samples of receipts are on the official website of Rosreestr in the section “Cost, details and samples of payment documents”:

• for legal entities here;
• for individuals here.

The state fee is paid before or after submitting the application and documents for receiving the service, but before the documents are accepted for consideration by Rosreestr. The fact of payment of the state duty is confirmed by a receipt of the established form or a payment order with a bank mark, as well as using information on the payment of the state duty contained in the State Information System on State and Municipal Payments (GIS GMP).

Submission of a document confirming payment of the state duty along with an application for state registration of rights and other documents necessary for state registration of rights is not required. In this case, the applicant has the right to submit to Rosreestr a document confirming payment of the state duty on his own initiative. If at the time of submitting an application for the provision of a service the state duty has not been paid, the applicant, simultaneously with a notification of acceptance of such documents, is issued or sent information containing a unique payment identifier for payment of the state duty, indicating the date by which the state duty must be paid.

If information on payment of the state fee for registration of rights after five days from the date of filing the application for the provision of services is not in the GIS GMP and the document on payment of the state fee was not submitted by the applicant, the documents are returned to the applicant without consideration.

State duty amount

The state fee for registration actions is established in the Tax Legislation and is the same for the entire territory of the country. Those. it does not matter in which region the land plot is registered: owners from the Moscow region and Primorye will pay the same amount.

In 2021, the amount of state duty for Rosreestr services remained unchanged to the 2021 level, both for individuals and legal entities. The last increase in the cost of government services was recorded in 2015, but then at the same time the deadlines for registration actions were significantly reduced.

The amount of state duty for registration of property rights depends on the intended purpose of land plots:

1. To register a land plot with a house, a plot for individual housing construction from the land of settlements - 2000 rubles. for individuals and 22,000 rub. for legal entities.
2. To register a plot for private household plots, summer cottages, garage construction, gardening and vegetable gardening - 350 rubles. (only for individuals).
3. For agricultural land – 350 rubles.
4. For shares in common property in agricultural lands – 100 rubles.

If there are several owners, each of them pays the state duty in the established amount (i.e., 2000 rubles each in the general case). If the title document is a certificate of the right to inheritance, then each of the heirs pays the state duty within the limits of his share. Those. if there are two heirs, the state duty is divided equally.

It is worth noting that according to the new rules, a certificate of ownership is not provided by state registration authorities. Instead, an extract from the Unified State Register is issued, combining information from the cadastral passport, an extract from the Unified State Register and certificates of cadastral value.

To obtain an extract from the Unified State Register, you will also need to pay a state fee. Its size depends on the applicant’s status and the format for providing data:

• in paper version with a blue seal from Rosreestr - 400 rubles. for individuals and 700 rub. for legal entities;
• in electronic version – 250 rub. for individuals and 1100 rub. - for legal entities.

Details and samples of payment documents for payment of state duty and acquisition of the owner's right to a land plot can be found on the official website of Rosreestr:

• for individuals - https://rosreestr.ru/site/ur/zaregistrirovat-nedvizhimoe-imushchestvo-/stoimost-uslugi/
• for legal entities - https://rosreestr.ru/site/ur/zaregistrirovat-nedvizhimoe-imushchestvo-/stoimost-uslugi/

It is important to take into account that the details of payment documents, in particular KBK, differ from the method of transmitting information: through a branch of Rosreestr or MFC.

State duty for registration of ownership of real estate and contracts

• for individuals – 2,000 rubles;
• for individuals for registration of an individual’s ownership of a land plot intended for personal subsidiary farming, dacha farming, gardening, gardening, individual garage or individual housing construction, or for a real estate object being created or created on such a land plot - 350 rubles (clause 24 Part 1 Article 333.33 of the Tax Code of the Russian Federation);
• for organizations – 22,000 rubles; (clause 22 of part 1 of article 333.33 of the Tax Code of the Russian Federation).

State duty for registering a share in ownership of real estate

• for individuals – 2,000 rubles multiplied by the size of the share, with the exception of:
• for registration of an individual’s ownership of a land plot intended for personal subsidiary farming, dacha farming, gardening, gardening, individual garage or individual housing construction, or for a real estate object being created or created on such a land plot - 350 rubles, multiplied by the size of the share ;
• for organizations – 22,000 rubles, multiplied by the size of the share.

For example, in the case of the acquisition of a land plot by two individuals in equal shares (1/2 each), a state duty is paid in the amount of 1000 rubles each.

In case of acquisition by one individual and one legal entity in equal shares, the individual pays 1,000 rubles (1/2 of 2,000), the legal entity pays 11,000 rubles (1/2 of 22,000 rubles).

State duty for registration of a share in the right of common shared ownership in the event of inheritance, entry into a housing, housing-construction, dacha, garage or other consumer cooperative

• for each individual – 2000 rubles;
• for each individual for a land plot intended for personal subsidiary farming, dacha farming, vegetable gardening, gardening, individual garage or individual housing construction, or for a real estate object being created or created on such a land plot - 350 rubles;
• for each legal entity – 22,000 rubles.

State duty for state registration of a share in the right of common ownership of common property in an apartment building

The state duty is 200 rubles.

Registration of rights to agricultural land

The state duty is:

• for registration of rights, restrictions, encumbrances – 350 rubles;
• for registration of a share in the right of common ownership of a plot of agricultural land - 100 rubles.

DDU

The duties are established by Article 333.33 of the Tax Code of the Russian Federation, subparagraph 30.

• State registration of an agreement for participation in shared construction:

1. between a legal entity and an individual: 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;
2. between individuals – 350 rubles, divided by the number of parties to the agreement;
3. between legal entities – 6,000 rubles, divided by the number of parties to the agreement;

• State registration of an agreement to amend or terminate the DDU – 350 rubles;
• Registration of an agreement on the assignment of rights of claim under the DDU – 350 rubles.

The amount of the state fee when registering a share in the right of common shared ownership

According to paragraph 2 of Article 333.18 of the Tax Code of the Russian Federation, the state duty is paid by the payer, unless otherwise established by this chapter. If several payers who are not entitled to benefits apply simultaneously to perform a legally significant action, the state duty is paid by the payers in equal shares.

The amount of the state fee when registering a share in the right of common shared ownership can be calculated differently and depends both on the moment the ownership right arises and on whether all co-owners applied for registration at the same time.

We consider it necessary to focus attention on the need to take into account the criterion of simultaneous application of applicants when calculating the amount of the state duty.

1. In the event that the emergence of ownership of a share is not associated with state registration, for example: inheritance, full payment of a share contribution by a member of a housing, housing construction, dacha, garage or other cooperative, state registration of a previously arisen right of common shared ownership, a state fee is charged from each co-owner the duty in full in accordance with subparagraph 22 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), namely: for an individual, the amount of the state duty will be equal to 2000 rubles; for a legal entity – 22,000 rubles.

For example: a certificate of inheritance was issued to 4 heirs in equal shares (¼ share), then each co-owner must pay 2000 rubles. In this case, it makes absolutely no difference whether all participants in shared ownership applied at the same time or at different times; in any case, each person is charged the full amount of the state duty.

1. When applying for state registration of the right of common shared ownership, when the subject of a contract of sale, gift, exchange, rent is a share in the right of common shared ownership (for example: a purchase and sale agreement is presented for ½ share in the ownership of an apartment or 43/278 shares in the right of common shared ownership of a parking lot), the state fee is charged in full, as in the previous case from an individual - 2000 rubles; from a legal entity – 22,000 rubles.
2. When applying for state registration of the right of common shared ownership arising from the moment of state registration (for example: by a court decision, on the basis of a contract of sale, gift, exchange, rent), when collecting a state fee, the criterion clearly established by paragraph 2 of paragraph 2 of Article 333.18 is applied. Tax Code of the Russian Federation, namely the criterion of simultaneous application of applicants :

1) when ALL participants in common shared ownership apply at the same time for state registration of the right of common shared ownership, when accepting applications from all co-owners, the state fee is paid by each person who applies in accordance with subparagraph 22 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation in the amount multiplied by the amount shares in the right of common shared ownership.

For example:

– an apartment is purchased under a sale and purchase agreement by five buyers of 1/5 share each, and all buyers simultaneously submit applications, the amount of the state fee should be 2000 rubles in total, i.e. The state duty will be calculated as follows: 2000 rubles multiplied by the size of the share in ownership, i.e. each person pays a state duty of 400 rubles, since the shares are equal, the amount of the state duty is the same;

– all persons for whom the right of common shared ownership has been recognized on the basis of a court decision that has entered into legal force apply simultaneously; the court decision indicates recognition of the right of common shared ownership for I. - 2/5 of a share in the right, for P. - 1/5 share, for B. - 1/5 share, for L. - 1/5 share, the amount of the state fee should be in total 2000 rubles, but since not all applicants have equal shares, then in this case the amount of the state fee will be calculated based on the size of the share, namely 2000 rubles multiplied by the size of the share: I. must pay 800 rubles for his 2/5 shares in the right, P., B. and L. 400 rubles each;

2) if it is impossible for all co-owners to simultaneously apply for shares in the right of common shared ownership of a real estate property, but when several co-owners apply at the same time, for example:

– for I., P., B., L. the right to common shared ownership is recognized on the basis of a court decision that has entered into legal force, while by a court decision the right to different shares is recognized for I. - 2/5 of the share in the right, for P . - 1/5 share, for B. - - 1/5 share, L. - 1/5 share, but NOT ALL co-owners AT THE SAME TIME , but only two I. for 2/5 shares in the right and P. for 1/5 shares in the right, in this case we apply the norm established by paragraph 2 of clause 2 of Article 333.18 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, state duty, simultaneously apply for a legally significant action paid by payers in equal shares.”

Thus, in this case, regardless of the fact that the applicants who applied by court decision have different sizes of shares, since there is no criterion for the simultaneous application of all participants in common shared ownership, the amount of the state fee in the amount of two must be 2000 rubles and everyone must pay state duty in the amount of 1000 rubles each, i.e. in equal parts.

Considering the above example, we draw attention once again to the fact that when one of the co-owners, for example only I., applies for state registration of 2/5 shares in the right of common ownership, a state fee of 2000 rubles is charged, regardless of the size of the share, respectively, if, separately from all other co-owners, he applies for state registration of his 1/5 share in P.’s right, then he must also pay a state fee in the amount of 2000 rubles.

The above is reflected in the Ruling of the Supreme Court of the Russian Federation dated March 13, 2017 No. 302-KG17-389.

At the same time, according to Letter of the Ministry of Finance of Russia dated November 30, 2016 N 03-05-06-03/70798, for the state registration of a share in the right of common shared ownership of a real estate object, which arose on the basis of a court decision in relation to one individual, a state fee must be paid by the individual in the amount established by subclause 22 of clause 1 of Article 333.33 of the Code (2000 rubles).

Prepared using materials posted on https://rosreestr.ru

Chernyakhovsky Department of the Rosreestr Office for the Kaliningrad Region

State fees for mortgage registration

Registration of a mortgage under an agreement

• if the contract is concluded by individuals – 1000 rubles (in total);
• between legal entities – 4000 rubles (in total);
• and individuals and legal entities, with the exception of an agreement giving rise to a mortgage on the basis of the law - 1000 rubles in the amount (clause 28.1 of Article 333.33 of the Tax Code of the Russian Federation).

Mortgages are not subject to state duty by force of law.

Expert opinion

Lawyer Alexander Vasiliev comments

A mortgage on the basis of the law arises without concluding a separate mortgage agreement, when the buyer has not paid the price of the real estate before contacting Rosreestr. Based on clause 5 of Art. 488 of the Civil Code, the property will by default be pledged to the seller until the price is paid in full. The mortgage will be registered by force of law without paying state duty in accordance with Part 2 of Article 20 of the Federal Law.

The seller and buyer may not establish a mortgage by operation of law. To do this, it is necessary to directly indicate in the contract that paragraph 5 of Article 488 of the Civil Code does not apply, and the property will not be pledged to the seller.

Registration of changes in the Unified State Register of Real Estate when changing or terminating 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 between an individual and a legal entity - 200 rubles in the amount as for individuals (clause 28.1 of Article 333.33 of the Tax Code of the Russian Federation).

There is no state fee for registering changes to the agreement under which the mortgage arose by force of law.

When making other changes and additions to the mortgage registration record that are not related to the change or termination of the agreement, the state duty will be 350 rubles.

Registration of a change of mortgagee - creditor under a mortgage agreement upon assignment of rights under an obligation secured by a mortgage is subject to a state duty in the amount of 1,600 rubles.

State registration of a change in the owner of a mortgage, including the assignment of rights of claim, is subject to a state duty of 350 rubles.

Paperwork

The documents that the copyright holder will need to legitimize his status as the owner of a piece of land can, in most cases, be obtained absolutely free of charge.

The list of documents for state registration of rights includes:

• Applicant's passport;
• Title documentation (acts of state authorities, judicial acts, purchase and sale agreements, certificates of inheritance, deeds of gift, etc.);
• Boundary plan of the land plot;
• Application for state registration of rights;
• Documents confirming the authority of the representative (if the information is not transmitted by the owner).

You only need to pay for the collection and submission of all documents when contacting intermediary companies, in particular, specialized law firms. Such work, which saves the owner from going to the registration center and other authorities, can cost about 5-15 thousand rubles. If the landowner does not want to part with the specified amount, he will limit himself only to the cost of the state duty.

Representatives of Rosreestr do not have the right to request additional documents that are not prescribed by law, including those issued on a paid basis.

VAT payers can be both individuals and legal entities. And what is the cadastral number of a land plot and how is it deciphered? There is a detailed explanation here. Who carries out the land surveying? Find out about this in our article.

State duty for state registration of easement

• in the interests of individuals – 1,500 rubles;
• in the interests of organizations - 6,000 rubles.

State registration of termination of rights

If registration is carried out without transferring the right to a new copyright holder upon destruction of the property, the state duty will be: for an individual - 2,000 rubles, for a legal entity - 22,000 rubles.

Making changes to the Unified State Register of Real Estate that are not related to the transfer of rights or transactions

Changes are required when the owner’s personal data has changed (for example, full name, name of a legal entity). The state duty is set in the following amounts: for individuals – 350 rubles; for organizations – 1,000 rubles.

For state registration of contracts in relation to an enterprise as a property complex

The state duty is 0.1 percent of the value of property, property and other rights that are part of the enterprise as a property complex, but not more than 60,000 rubles.

For state registration of the right of common shared ownership of owners of investment shares of mutual funds to real estate constituting the fund

The state duty is 22,000 rubles.

State registration of economic management rights

The state duty is 22,000 rubles.

State registration of the right to lifelong inheritable ownership of a land plot

The state duty is 2,000 rubles.

State registration of a lease agreement, an agreement for gratuitous fixed-term use of a land plot, a sublease agreement

When applying for registration from only one party, the amount of the state fee is set depending on who is applying: 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 depends on the composition and number of participants.

• if the agreement is concluded only by individuals - 2,000 rubles, divided by the number of parties to the agreement. For example, if two individuals participate in the contract, each pays 1,000 rubles;
• if the agreement is concluded by legal entities – 22,000 rubles, divided by the number of parties to the agreement. For example, if three legal entities are involved in the agreement, each pays 7333.33 rubles;
• if the agreement is concluded by a legal entity and an individual, 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. For example, if a lease agreement is concluded between an organization - the lessor, and an individual - the tenant: the lessor pays 11,000 rubles (22,000 / 2), the tenant pays 1,000 rubles (2,000 / 2).
• if a party to the agreement is a state authority or local government, it is exempt from paying state duty. The remaining parties to the agreement pay a state fee divided by the number of parties to the agreement. For example, if an organization leases property from the state, it pays 11,000 rubles (22,000 rubles divided by the number of parties to the agreement), the authority is exempt from paying state duty.
• if an individual rents property from the state, he pays 11,000 rubles (22,000 rubles divided by the number of parties to the agreement), the authority is exempt from paying state duty;
• if the parties to the lease agreement are a state body, an individual, and a legal entity, the fee is distributed as follows: state body - does not pay, individual - 2,000/3 (666.66 rubles), legal entity - 22,000/3 (7333.33 rubles).

Expert opinion

Lawyer Alexander Vasiliev comments

The state duty does not depend on the number of real estate objects mentioned in the agreement: 1 lease agreement = one payment of state duty (Rosreestr Information Letter dated July 26, 2017).

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 – 350 rubles; legal entity – 1000 rubles;
• if both parties apply for state registration of an additional agreement to the lease agreement, then an individual – 350 rubles, divided by the number of parties to the agreement; legal entity – 1000 rubles, divided by the number of parties to the agreement.

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 a claim, transfer of rights and obligations under a lease agreement (except for the assignment of rights under a mortgage agreement): the state fee is charged in the same way as registration of an agreement rent.

Privileges

There is no fee for the provision of state cadastral registration services (without registration of rights).

For the state registration of a right to an immovable property that arose before January 31, 1998 (the date of entry into force of the first law on state registration of rights to real estate No. 122-FZ) the state duty is not paid if the right is registered simultaneously with its transfer to a new owner (upon sale property) or when registering a transaction on the alienation of an object of real estate (clause 8 of part 3 of article 333.35 of the Tax Code of the Russian Federation).

If the right is registered on its own (without a further transaction with property), the state duty is paid in the amount of 50% of the established rates (clause 8 of part 3 of Article 333.35 of the Tax Code of the Russian Federation and Letter of the Ministry of Finance dated December 29, 2021 No. 03-05-04- 03/79179).

When providing services for registering rights electronically to individuals, the amount of state duty is reduced by 30%. Other benefits established by the Tax Code of the Russian Federation also apply.