State duty for registration of an apartment donation agreement

Last modified: January 2020

It is very tempting to receive a gift of any property, be it a car or real estate like a house or apartment. The attractiveness of such a gift is obvious: the recipient increases his well-being free of charge through the alienation and transfer of rights to property by the donor (Article 572 of the Civil Code of the Russian Federation). A gift agreement concluded between the parties to a transaction must be registered and thereby confirm the legality of the transaction and the rights and obligations arising from it. Upon registration, a state fee for the gift deed is charged.

Basic Concepts

State duty is a monetary payment made by individuals and legal entities (clause 1 of Article 333.17 of the Tax Code of the Russian Federation) in favor of specially authorized government institutions: judicial authorities, civil registry offices, notary organizations, etc.

Such fees are charged when contacting these institutions in order to perform those actions regulated by the norms of Chapter 25.3 of the Tax Code of the Russian Federation, in particular those of legal significance, or for issuing the necessary documents.

The state registration fee is paid in advance of the actual submission of documents. Without confirmation of payment by providing the appropriate receipt, documents submitted for registration of an object will not be accepted by the registering authority (Clause 4, Article 16 of Federal Law No. 122).

Types of state fees under a gift agreement

The costs of the deed of gift depend on the method of execution of the document. According to the new rules, when donating real estate, citizens must pay only the state fee for registering property rights. Without registration in Rosreestr, the owner does not change. However, most citizens prefer to draw up an agreement with a notary, and only after that contact the registration authority.

[For execution of the contract]

The donor can draw up a deed of gift independently. To do this, just find a sample document and remake it according to your data. Signing an agreement with a notary is necessary in cases where there is a possibility that other applicants for the property may challenge the transaction. Rosreestr accepts both an agreement in simple written form and a notarized one.

The amount for registering a document with a notary depends on the object of the gift and its value. The payment consists of a fee for drawing up the contract and for certification of the document. The cost of a notary's office to draw up a document ranges from 2 to 8 thousand rubles, depending on the region and type of gift.

This is interesting: Donation of land between spouses

The cost of the deed of gift certificate is regulated by the Tax Code. According to the Tax Code of the Russian Federation, Art. 333.24 the amount will be ½ percent of the cost of the object, but not less than 300 rubles. and no more than 20 thousand rubles.

[For registration of property rights]

According to the new rules, a transaction for the transfer of ownership rights through a deed of gift does not need to be registered with Rosreestr. However, the recipient of the gift and the donor are required to re-register the rights to the immovable object with the registration authority. Without appropriate registration of the transfer of rights from one owner to another, the alienation will not be valid.

When registering a donation, actions to make changes to the owner’s data in the state register are paid. When filling out the receipt, you must enter information about the donor and recipient.

State duty amount

The current year was marked by a significant increase in the payment of state fees for property registration.

The state duty established by the tax legislation of the Russian Federation is strictly individual. It is different for individuals and legal entities. The state duty for an agreement to donate a share of an apartment will be the same as for donating it entirely, with the exception of cases of simultaneous application by two or more payers for the initial registration of rights. Paragraphs 21-33 of Article 333.33 of the Tax Code of the Russian Federation regulate the amount of payment.

The amount of state duty is assigned much more significantly for organizations than for payment by individuals. The latter are required to pay an amount of 2000 rubles. RF, when for legal entities - 22,000 rubles. RF.

Issuance of duplicate certificates for organizations costs 1000 rubles. RF, and an individual pays 350 rubles. RF.

In relation to the payment of VAT from individuals (13% of the value of property) in transactions with a gift between closely related relatives: spouses, parents, children, brothers and sisters, they are completely exempt from the need to pay, then when collecting the state duty, the degree of relationship is not plays no role.

Gift deed

Before talking about the amount of the state duty, it is necessary to establish what a gift agreement is. This is a special type of official document that confirms the transfer of ownership or an interest in ownership from one person to another.

State duty on gift deed

If the gift agreement stipulates the transfer of ownership of real estate, for example, an apartment, then to fully complete this transaction you will need to pay two state fees:

Registration of deed of gift at the Registration Chamber;
Registration of direct transfer of ownership of an apartment.

The amounts of these fees are determined by current legislation and depend on several factors:

An individual or legal entity draws up an agreement;
The closeness of the relationship between the recipient and the donor.

Amount of state duty on gift deed

In 2020, when registering a gift agreement, you must provide the Registration Chamber with a receipt for payment of the state duty in the amount of:

2,000 rubles if the parties to the agreement are individuals;
22,000 rubles if the parties to the agreement are legal entities.

Prices for issuing a certificate of transfer of ownership of an apartment or other real estate are much lower and are:

350 for a person;
1,000 rubles for the organization.

The exception is property that is jointly owned. So, for example, if an apartment belongs to several people, one of whom decides to sell his share, then he must obtain the written and notarized consent of the other owners. For shared donations, the state duty will be 200 rubles.

It is assumed that the recipient will pay the state duty, but in fact this does not matter.

Cost of notary services

The Civil Code of the Russian Federation provides for two ways to draw up a deed of gift: writing an agreement yourself or executing it with the help of a notary. Both options are completely legal and have their pros and cons. In the first case, of course, there is one important advantage - the absence of unnecessary expenses.

However, registration of papers by a notary and subsequent certification also has its positive aspects:

All documents will be drawn up correctly, so you will not have to submit an application to the Registration Chamber again and again pay the state fee for registering the deed of gift;
If in the future someone tries to challenge the deed of gift due to the donor’s irresponsible state, this will be impossible, since the participation of a notary confirms the full mental capacity of all participants in the transaction.

It is imperative that, with the help of specialists from a notary office, agreements for the donation of shares of property are drawn up, since such papers require the appropriate written consent of other owners, certified by a notary.

An agreement on donation of property shares that is not certified by a notary has no legal force.

Naturally, the preparation of papers and certification of the contract by a notary will bring with it a significant disadvantage - additional expenses for paying for a lawyer’s services and an increase in state fees.

In this case it will be:

For close relatives 0.2% of the cost of the apartment or its share, but not more than 50,000 rubles;
For other citizens, this percentage will depend on the market value of the housing specified in the contract:
up to 1,000,000 rubles – 0.4%;
from 1,000,000 rubles and up to 10,000,000 rubles – 0.2%;
more than 10,000,000 rubles – 0.1% or less.

This is interesting: Donation agreement for a share of a house and land

Close relatives include spouses, parents, children, grandchildren, grandparents, as well as natural or officially recognized brothers and sisters.

In any case, current legislation sets a threshold for the minimum and maximum amount of state duty that must be paid when registering ownership of an apartment through a deed of gift. Before making a payment, you need to familiarize yourself with these figures in detail, since if there is an error, it will be very, very difficult to return the money spent.

Additional government fees

A repeated or additional state fee is charged to people who need to issue a lost certificate of title. The amount of state duty in this case is 350 rubles for individuals, 1000 rubles for legal entities and 200 rubles for shared ownership.

State duty and land plot

A plot of land is different from direct real estate, such as an apartment or house. Paperwork in this case has its own subtleties. The transfer of an undeveloped plot is carried out in the same way as the transfer of ownership of any real estate. If there are registered buildings (the same house) on the agreed site, then all documents for them are drawn up separately.

In this case, the state fee is paid for the following actions:

Registration of the agreement at the Registration Chamber;
Change in the register of a land plot;
Change in the register of a residential building.

Each of these items is paid separately.

The amount of duty for a land plot is similar to the amount for residential real estate:

350 rubles for an individual;
1,000 rubles for an organization or legal entity.

Gift deed and personal income tax

In many cases, people mistake personal income tax for an additional state fee and consider its payment obligatory. In fact, only a person who is not a close relative of the donor is subject to tax on the income of an individual. In this case, he will be forced to pay 13% of the market value of the property transferred to him. All close relatives of the donor are exempt from paying such tax in accordance with the Civil and Tax Codes of the Russian Federation.

Why can’t you issue a deed of gift for an apartment?

Before paying the state fee, it is worth finding out whether you have the right to transfer your apartment into the ownership of another person.

This may not be possible in several cases:

The property in question does not have a cadastral passport and is not registered with the relevant authorities;
The apartment has been seized;
The property is part of the mortgage payment process. In this case, it can only be donated with the consent of the collateral holder (that is, the bank);
The donor is declared incompetent. Even his guardian has no right to draw up a deed of gift;
The owner of the apartment is a child under 14 years of age. Until this moment, neither he nor his guardians have the right to transfer real estate as a gift.

When paying the state fee for any service provided by a notary office or the Registration Chamber, the receipt must under no circumstances be thrown away, as it will need to be provided at the place of request.

Moreover, it is recommended to make a copy of this receipt and keep it in case you challenge the deed of gift. Even such a small thing can radically change the course of a matter.

Who pays the state fee?

Everywhere, the obligation to pay state duty in transactions involving a gift rests with the copyright holder . But it happens in practice when, by mutual decision of the parties, the payment of the amount is carried out by the donor. This fact is documented in the contract form.

It happens that property is intended as a gift to several persons, then payment of the state duty is paid by everyone in equal shares in proportion to the number of donees, unless otherwise provided in the deed of gift form.

Established state duty for donating a land plot

For state registration of a land donation agreement, if the parties to the transaction are individuals, each of them pays a certain amount of state duty in the amount of 500 rubles. Today, this payment has been doubled by law and can be paid in full by one of the parties: either the donor or the recipient.

According to the provisions of Art. 574 of the Civil Code of the Russian Federation, modern legislation stipulates that operations with land are equal to any other legal procedures with real estate or expensive material assets. In order for the Agreement to enter into legal force, it must be registered with the state service, and this procedure requires the mandatory deposit of an amount specified by law into a special bank account.

A similar process follows the same algorithm both in relation to a separate plot intended for agricultural work, an area allocated for individual household ownership, and an allotment in a garden partnership or a holiday village.

Registration of a gift agreement through a notary: fee cost

Registration of a gift agreement can be carried out with the help of notary offices. This is not a prerequisite, but rather a necessity, especially if there are risks that the transaction may be challenged by a third party.

Notary services for registration of deed of gift are paid. You are also required to pay a state fee for them. The cost in this case is not a strictly fixed amount, but is calculated at an interest rate. The rate is 0.5% of the value of the property and has maximum and minimum limits: 20,000 and 300 rubles, respectively.

To find out the real value of the donated object, you need to contact the BTI, or an appraiser acting on an independent basis.

Regardless of the payment of state fees, notary services are also subject to payment.

Registering donated property with a notary is a more reliable, but expensive way. Therefore, they rarely resort to it, preferring to save money and use in these transactions a well-drafted gift agreement, which provides for various controversial situations in the future.

Who pays the state duty for a gift agreement in 2020

Answering the question of who pays the state duty for a donation agreement for real estate and movable property, it is worth noting once again that as a result of concluding the transaction in question, the donor voluntarily agrees to increase the recipient’s property at the cost of reducing his own, and the latter does not pay him the gift in money or services, it is logical that the obligation to pay the state duty falls on him.

Taxation of the transaction

Many visitors to the Legal Ambulance website confuse two completely different, but related concepts when concluding a gift - tax and state duty. The amount of tax today is still 13% of the total market value of the gift object , which was specified by the parties in the agreement and parties included in the category of close relatives, which the law classifies as:

Children;
spouses;
sisters;
brothers;
grandfathers;
grandmothers,
parents (both natural and adoptive);
grandchildren.

Other relatives (for example, uncles and aunts) are considered distant and transactions with them are subject to taxation.

EVERYONE NEEDS TO KNOW THIS:

Written form of a gift agreement - rules and errors leading to the nullity of the agreement

Payment methods

Details allowing you to pay the state fee are freely available on the official website of Rosreestr.

Payment of the state duty when registering donation transactions is carried out in the following ways :

With the help of Sberbank branches . The advantage of this method is that it contains the details necessary for payment, and there are also examples of filling out payment forms.
The Russian Post offices also have samples and details.
a payment terminal is chosen as a means of paying state fees , the selection criterion should be its ability to issue receipts.

This must be clarified before making the payment, and also prepare the payment details carefully recorded from the Rosreestr website.

Many large banks, including Sberbank (Sberbank online) have a system of Internet services . The advantage of such services: efficiency, the ability to make payments on the spot without leaving your home.
Money transfer using a bank card.

When paying using a payment terminal, as well as by transferring funds via a bank card, you will need to pay a commission for the transaction.

The unified service portal can also make a payment, and when paying, print a receipt. To do this, you need to do the following sequentially:

clarify the technical feasibility of carrying out the operation in the region you live in;
register on the portal;
open the “payments” tab;
choose to pay budget payments and duties;
indicate the name of the recipient institution.

Payment of state fees when registering at the MFC

A multifunctional center (MFC) is understood as a mechanism that allows effective interaction between government bodies and the executive and government and citizens.

The disadvantage here is the queues, and to avoid them you need to register in advance on the government services portal.

In the MFC itself, before submitting documents for registration of the gift agreement, you can pay the state fee using payment terminals located there.

A fee of up to 10% will be charged for the payment. Details for paying the state fee must be posted on the information board, and you can also get advice on this issue from the employee who accepts documents for registration.

Instructions : On the payment terminal screen you need to click the “Government Payments MFC” icon. Select “Rosreestr”, and then click on “State duty for state registration”, and enter the amount required to pay the state duty. Then enter the last name, first name, patronymic and address of the recipient. Next, click on the “Pay” icon.

The payment terminal does not issue change in kind, does not use coins when accepting money, and does not accept all banknotes.

The amount submitted to the terminal must be calculated with the established commission. The change can be received electronically and counted, for example, as payment for a telephone.

Invalid transaction and penalties

Unscrupulous citizens, when drawing up a gift deed that disguises another transaction, should be prepared to pay a state fee for declaring the deed of gift invalid in court. The same applies to those persons who did not take into account all the rules established by law when drawing up the act or did not include certain non-obvious conditions in it.

Therefore, we recommend that you ask our experienced lawyers a free question and learn about all the intricacies and pitfalls of your particular situation in 5 minutes! Don't risk your future and the well-being of those close to you!

EVERYONE NEEDS TO KNOW THIS:

Donation agreement to a budgetary institution in 2020 - current sample, errors, rules

Based on a court decision on the invalidity of the gift agreement, in accordance with paragraph 1.1 333.19 of Article of the Tax Code of the Russian Federation, it will be necessary to pay:

if the contract is declared invalid and the claim is recognized as less than 20,000 Russian rubles, the amount of the state duty will be approximately 400 rubles;
when filing a claim in court for an amount less than 100,000 Russian rubles, the amount of state duty will be 800 rubles and 3% of the total transaction amount;
if a deed of gift is declared invalid with an amount less than 200,000 Russian rubles, you will need to pay 3,200 Russian rubles and 2% of the amount specified in the agreement as a gift;
if the court invalidated an agreement to donate an amount less than 1,000,000 Russian rubles, you will have to pay 5,200 Russian rubles and 1% of the total transaction amount as a state fee;
in case of termination of a deed of gift drawn up for an amount exceeding 1,000,000 Russian rubles, the state duty will be 13,200 Russian rubles and 0.5% of the total transaction amount, but not more than 60,000 rubles.

Important : When challenging a deed of gift for an apartment, the state duty is calculated according to a similar principle after an expert assessment of the market value of the donated property!

You can learn more about challenging a transaction from this expert video:

Instead of an afterword

As you can see, the state duty for a gift agreement 2020 between relatives and strangers is a mandatory condition in most cases of alienation of property using the method in question. Considering the complexity of registration and many nuances, we recommend that you draw up a deed of gift through a notary, having first received a free consultation on our website !

Gift deed Donation agreement with a notary - cost in 2020

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