State duty for land registration

Formation of state duty when purchasing a land plot

In the process of completing a transaction for the purchase and sale of real estate, citizens or legal entities must pay a certain amount of state duty.

Moreover, its amount can be set depending on many different factors that have to be taken into account both by the participants in the operation themselves and by authorized employees of government bodies.

In this regard, you should understand how the state duty is established when purchasing a land plot in 2021 and who pays it.

Who pays the state duty when selling a land plot?

• There is no state fee for this registration action.
• The state fee for certifying a transaction by a notary, in the case of shared ownership of an alienated property, or owned by an incapacitated person or a minor, is 0.5% of the contract price, but not less than 300.0 rubles and not more than 20,000.0
• The state fee for an extract from the Unified State Register of Real Estate on the absence of arrests and encumbrances on paper is 400.0 rubles. An extract from the Unified State Register is included in the package of documents provided by the seller to the buyer of real estate.
• The state fee for making changes to the Unified State Register is paid by the seller in the amount of 300.0 rubles in case of changing his personal data, full name, passport details.

State duty from the buyer

1. There is no state fee for this registration action.
2. The state fee for certifying a transaction by a notary, in the case of shared ownership of an alienated property, or owned by an incapacitated person or a minor, is 0.5% of the contract price, but not less than 300.0 rubles and not more than 20,000.0

Under the state registration of an agreement on the alienation of real estate (purchase and sale transaction, gift, exchange, etc.) if the agreement was concluded by individuals - state duty of 1000 rubles, distributed in proportion to the number of parties to the agreement; I hope that you are selling both the land and the house in one contract. Therefore, you have to pay for registering the contract: the buyer - 500 rubles and the seller - 500 rubles. Further: for registration of the acquired property right, the buyer pays 1000 rubles for the right to a house and 1000 rubles for the right to a plot.

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If the house is an object already created on the land plot, then how much state duty must be paid (1 or 2) State duty The price of the land plot is 6,400,000 rubles? How much will the state duty be when filing a claim? On the courts website there is a state duty calculator you can calculate Home 1C articles and recommendations 1C Accounting 8 edition 2.0 - Purchase of land in 2020. Payment of the state duty can be reflected in the program using the document Write-off from a current account with the Transfer of Tax operation. 20,000 rubles In a court of general jurisdiction when filing an application of a property nature - 40,200 rubles. Another application may be subject to a smaller fee, for example, the establishment of some kind of legal fact - for an individual - 200 rubles, for a legal entity - 4,000 rubles. In arbitration - a property claim is estimated at 55,000 RUB Non-property - from 2,000 to 4,000 rubles. According to Tax Code Article 333.19.

Tax on the sale of a dacha and land plot: old and new in legislation

For an approximate list of generally established types of property transactions, see the table below.

What is it and is it worth considering?

The state duty is a certain amount that is collected from various legal entities or individuals in the process of carrying out any transactions in notary agencies, courts, Rosreestr or the Migration Service.

There are several situations in which state duty must be paid:

• consideration of any claims;
• recovery of compensation for damage caused or alimony;
• property division;
• resolving inheritance issues in court;
• notarization of various documentation;
• registration of marriage relations;
• issuance of a foreign or Russian passport;
• registration of property rights or contracts related to the assignment of rights;
• registration of private entrepreneurs or legal entities;
• drawing up an extract from any registers;
• registration of your own car.

The procedure for collecting state duty is prescribed in Chapter 25.3 of the Tax Code, and in particular, it states that in the process of registering property rights it is paid by the new owner of real estate, while the amount paid when registering the contract is the responsibility of both parties and may be divided between them in equal shares.

The party to the transaction pays for it independently, and if this is not possible due to valid reasons, then the required amount can be paid by an authorized representative.

Only low-income individuals or representatives of local authorities are exempt from the need to pay state fees.

Initial questions

Most citizens have a huge number of questions in the process of registering such agreements, and therefore it is worthwhile to first understand the most common ones.

Features of the procedure

The key thing you need to pay attention to is that the payment of the state duty is carried out before the transaction is registered, and by the time all the necessary documentation is submitted to the Rosreestr body, the required receipt must already be present with the applicant, since in the absence of this document the the registration procedure will not work.

By law, the duty is paid by the buyer and the parties cannot agree on who exactly will pay it. Thus, even if the parties initially stipulate in the contract that they bear the costs of registration in equal shares or shift them to the seller, he will simply reimburse a certain amount to the buyer, which he will spend on paying the state duty.

In practice, of course, there is no importance in this and the main thing is that the amount is paid without any balance, and the employees do not look at whose name the receipt will be issued.

The fee is not paid if an apartment is purchased with a mortgage, and in addition, there are persons who do not pay it, namely:

• representatives of local government or state authorities;
• citizens with recognized low-income status;
• all owners, if registration is carried out due to any amendments to the current legislation.

Thus, even preferential categories of citizens must pay the established state duty when carrying out such operations, if they do not belong to one of the above categories.

When is payment due?

You must pay a state fee when conducting any real estate transactions. From the point of view of current legislation, this category includes any objects that are firmly connected with the land plot or are part of it, and in addition, this includes other objects, transactions with which require compliance with special conditions.

During the registration process, to make entries in a unified register, the parties need to pay a fee, and for real estate it is paid when restrictions are imposed, transfer of ownership rights, as well as the right to use someone else’s property.

Payment of the fee is not provided only for those transactions that do not need to be registered by government agencies.

Payment procedure

Payment of the state fee is carried out at the time of applying for the provision of any public services before the corresponding application is submitted.

More precisely, payment is made after submission, but before the document is accepted for consideration by authorized employees of government agencies.

The fact of making the appropriate payment is carried out by a receipt drawn up in the prescribed form and issued by a banking organization, as well as a receipt received at the cash desk or from an official of a government body.

What taxes do you pay when purchasing a plot of land?

Individuals . Citizens who have completed a transaction are required to pay tax to the budget on the income received from the real estate sale transaction. It is also necessary to submit a correctly completed tax return within the deadlines specified by law. You can learn more about the process of selling a land plot by an individual here.

Calculation

If the citizen making the transaction is the owner of the corresponding plot of land for less than three years and resides in the Russian Federation for more than 183 days, then a tax rate of 13% .

Until the 90s of the 20th century, all land, according to the Soviet Constitution, belonged to the state. This was enshrined in the Constitution. Those plots that workers and employees of enterprises and organizations received were registered not as property, but for use (indefinite or lifelong with the right of inheritance). These were mainly garden and summer cottage plots.

By law, the duty is paid by the buyer and the parties cannot agree on who exactly will pay it. Thus, even if the parties initially stipulate in the contract that they bear the costs of registration in equal shares or shift them to the seller, he will simply reimburse a certain amount to the buyer, which he will spend on paying the state duty.

Expenses for registration of land ownership

Extract from the technical passport for various objects. This document includes information about the date of construction of the object, wall materials, number of floors and footage. The document is also produced within 10 days. The statement is valid for a year. Information about the current state of the object. For this document, standard form No. 5 is provided.

• Individuals pay 2,000 rubles;
• Organizations pay 22,000 rubles.

• 100 rubles for plots for apartment buildings, that is, shared ownership;
• 50 rubles for agricultural plots;
• 350 rubles for individuals and 15,000 rubles for legal entities when registering plots on which buildings, garages or utility rooms will be erected.

It has always been important to know at least the main points on which taxation occurs, but now considering that, starting from January 1, 2020, the procedure for collecting tax from individuals on the sale of real estate has changed, this issue has become especially relevant.

How to draw up a land purchase and sale agreement in 2020

If you receive a notification from the tax office about the need to pay tax, but by law you are exempt from it, or the amount issued by the tax authority is greatly inflated, you need to contact the tax authority with all the documents that confirm your right to not pay tax or reduce the tax base.

In 2020, the amount of state duty for Rosreestr services remained unchanged compared to the 2020 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 state duty is a certain amount that is collected from various legal entities or individuals in the process of carrying out any transactions in notary agencies, courts, Rosreestr or the Migration Service.

State duty for ownership of land

If you have to fight in court to legalize property rights, the costs can increase many times over. In particular, the services of lawyers can cost an additional 30 thousand rubles. depending on the complexity of the case. You will also need to pay a state fee for filing a claim in court in the amount of 300 rubles.

Sometimes, in transactions involving the transfer of rights to real estate, the question arises: is it possible for the parties to agree on who exactly will pay the duty? Oddly enough, no: according to the law, the buyer always pays the duty. Due to the direct instructions of the Tax Code of the Russian Federation, the fee for registering the termination of ownership rights is not paid.

And in conclusion, it must be emphasized that not all Russian citizens are in a hurry to formalize their property rights to own, dispose of and use a house.

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The amount of state duty when purchasing a land plot

Who pays the state duty when selling a land plot?

But in 2020, it seems that the tax will begin to be collected. From 2020, the tax applies to all residential and non-residential real estate, as well as their individual shares. In September 2014, the Verkhovna Rada equated garden and country houses with residential buildings and allowed people to register in them.

State procedure

What kind of state duty are we actually talking about? And what is state duty? For which government services related to real estate transactions is it charged, and which procedures do not require payment. State duty is a mandatory payment valid throughout the Russian Federation, levied for the performance of legally significant actions or the issuance of documents by authorized bodies or officials.

Thus, for changing data on an object, individuals will need to pay an additional 350 rubles, companies - 1,000 rubles. State duty for obtaining and replacing a passport - how much to pay? Where to apply? The procedure for filing an application for registration of property rights is set out in the appendix to the order of the Ministry of Economic Development No. 883 dated November 26, 2015.

The amount of the state duty for registering property rights depends on the intended purpose of land plots: the state duty charged for registering ownership of real estate in 2020 is many times higher for legal entities than for citizens.

Who pays the state duty when buying land?

But after the entry into force of Federal Law No. 382 , ​​which makes changes to the existing taxation system, all real estate that became property after January 1, 2020 is subject to income tax upon its sale if the period of ownership at the time of sale is less than five years .

In addition to significant expenses on restoring real estate for subsequent sale, a lack of profit may be exempt from tax. That is, if the owner purchased a plot, for example, for 1 million 200 thousand, and sold it for 1 million rubles, then in fact his income is zero. And therefore the tax authorities cannot use this amount as a tax base.

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Other Features

Depending on the circumstances of a particular situation, the execution of a contract may include many other features that also need to be taken into account.

Exceptional situations

The state fee does not need to be paid in the following situations:

• state registration (hereinafter referred to as GR) of the right to operational management of any real estate that is the property of municipal or state bodies;
• GR encumbrances on any land plots that are used for the development of reindeer herding;
• GR the right to perpetual use of land plots that are municipal or state property;
• making adjustments to the unified register in case of changes in any legislative norms;
• making adjustments to the unified register if the company provides updated information about certain real estate in the manner prescribed in Article 17 of this Law;
• GR arrests or, conversely, termination of arrests imposed on certain real estate;
• GR of the mortgage created on the basis of the law, as well as the repayment of the existing mortgage registration record;
• GR agreement on making adjustments to the contents of the mortgage, including the possible introduction of appropriate adjustments to the entries in the unified register;
• registration of a mortgage;
• GR right, which appeared before the entry into force of the Law, to a property in the process of formalizing state registration of a transfer of ownership or a transaction related to the alienation of a property;
• GR termination of ownership rights of a certain person due to the fact that it was transferred to a new person;
• GR for removing restrictions on the use of certain real estate;
• GR ownership rights to any highways granted in trust to a certain legal entity, which was formed in the form of a state company, as well as to various land plots leased to such legal entities;
• state registration of deprivation of rights in the process of registration of other types of rights for the same copyright holder.

Tax variation and receipt

After payment, the citizen is provided with a receipt confirming the payment of the required amount by mail or through a bank cash desk, as well as a check if the payment transaction is carried out through specialized self-service terminals or the Internet.

The state fee is paid during the process of registering property rights after the sale and purchase agreement has been drawn up for the apartment. In the absence of this receipt, the procedure will in principle not be considered to have begun.

A receipt is a document that confirms the fact of payment of the required amount to the budget, and therefore it is submitted to the registration authority. At the same time, a copy must be made of any such documentation, which will also be submitted to authorized employees, since the original is returned to the applicant after registration is completed.

Who Pays the State Duty When Selling a Land Plot

The amounts that are paid when performing registration actions, in relation to the right of ownership of real estate, are in the general case: In addition to the right, a fee will be charged for issuing duplicate certificates of already completed registration of the right to replace the lost ones.

State duty for the sale of land by a legal entity

The state fee for registration of rights to real estate is a mandatory payment for registration of ownership rights by the authorized body - Rosreestr and entering the object into the Unified State Register of Real Estate. This fee is required for any transaction with real estate: Legal relations arising in connection with transactions for real estate and its registration , is regulated by Federal Law No. 218-FZ “On State Registration of Real Estate” dated . According to this legislative act, the following are subject to mandatory registration: The fee is paid by the acquirer of the property right - the buyer of the apartment, the citizen who received it as an inheritance or as a gift.[] Review of the Decree of the Government of the Russian Federation No. 354 (with the latest amendments in 2020) on public services 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 , the state duty for real estate registration increased for citizens for 1,000 rubles, and for organizations - for 7,000 rubles. The state fee for registering ownership rights in 2020 and 2020 for residential and non-residential premises for citizens is 2,000 rubles. When registering as common shared ownership, each share owner must pay 2,000 rubles (on a separate receipt). This condition does not apply to real estate registered as joint ownership. Each action of the registrar requires a separate fee. So, for changing data on an object, individuals will need to pay an additional 350 rubles, companies - 1,000 rubles. State duty for obtaining and replacing a passport - how much to pay?

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A receipt is a document that confirms the fact of payment of the required amount to the budget, and therefore it is submitted to the registration authority. At the same time, a copy must be made of any such documentation, which will also be submitted to authorized employees, since the original is returned to the applicant after registration is completed.

The state fee is paid during the process of registering property rights after the sale and purchase agreement has been drawn up for the apartment. In the absence of this receipt, the procedure will in principle not be considered to have begun.

Exceptional situations

In particular, the seller usually pays for an extract from the Unified State Register, the development of PD is paid in half or by agreement, the buyer pays for the main agreement, the buyer and seller pay in half for the rental of a safe deposit box, and the seller pays for the authentication of banknotes. The act of transferring a land plot to a land donation agreement is described in detail in our article.

In everyday life, the phrase “register a purchase and sale agreement” is often encountered when it comes to the sale or purchase of real estate, including land and houses. From a legal point of view, this is not entirely true, since the law today does not provide for the registration of an agreement as a document.

Specialist services

The most important part of the costs involved in the process of legitimizing a land plot is the need to pay for the services of a cadastral engineer necessary to carry out boundary work, as well as determine the exact boundaries of the specified land plot.

The cost of these services will directly depend on the region in which the plot is located, what area it has, as well as other technical characteristics, and therefore the standard range is from 5,000 to 25,000 rubles.

Conducting a geodetic survey necessary to draw up a boundary plan costs from 5,000 to 20,000 rubles, but this procedure is not always required.

The services of a notary may be required if the required package of documents is transferred to authorized employees of government bodies by mail or through intermediaries.

Certification of the authenticity of each individual document or certification of a completed notarized power of attorney to represent the interests of the copyright holder is paid in the amount of 200 rubles of state duty, as well as an additional fee established by the notary.

Also, those citizens who inherit a certain territory need to pay for notary services. The exact amount of costs in this case will directly depend on the category of relationship, as well as the cadastral value of the site.

The standard notary fee is 0.3% of the established market price of the property if we are talking about immediate relatives, and 0.6% for everyone else. Additionally, you will need to pay an amount for notary services, which is approximately 5,000 rubles.

The amount of payment increases significantly if the right of ownership is legalized in court. In particular, for example, you will need to pay for legal support of a lawyer in the amount of at least 30,000 rubles, depending on the complexity of the case under consideration.

State duty for the purchase and sale of land

The most significant cost item when legitimizing a land plot is payment for the services of a cadastral engineer for performing boundary work and defining clear boundaries of a plot of land. The costs for it vary depending on the region where the plot is located, its area and other factors and can amount to 5-25 thousand rubles. You will have to pay 5-20 thousand rubles for carrying out a geodetic survey before drawing up a boundary plan, but this is not always necessary.

Professional lawyer

The last increase in the cost of government services was recorded in 2020, but at the same time the deadlines for registration actions were significantly reduced. Details and samples of payment documents for paying state fees and acquiring the owner’s right to a land plot can be found on the official website of Rosreestr: It is important to take into account that the details of payment documents, in particular, the KBK differs from the method of transmitting information: through a branch of Rosreestr or the MFC.

Children pay state fees the same as adults. Formation of state duty when purchasing a land plot You need to pay state duty when conducting any real estate transactions. From the point of view of current legislation, this category includes any objects that are firmly connected with the land plot or are part of it, and in addition, this includes other objects, transactions with which require compliance with special conditions.

Who pays the state duty, the buyer or the seller? Who pays the state duty, the buyer or the seller, when completing a real estate purchase and sale transaction? What kind of state duty are we actually talking about? And what is state duty? For which government services related to real estate transactions is it charged, and which procedures do not require payment. Let's look into it in detail. The contents of the article are detailed: Who pays the state duty, the buyer or the seller? State duty is a mandatory payment valid throughout the Russian Federation, levied for the performance of legally significant actions or the issuance of documents by authorized bodies or officials. In real estate purchase and sale transactions, it becomes necessary to pay state fees when: receiving information from the Unified State Register of Real Estate about the absence of arrests and encumbrances on real estate at the stage of preparation for the transaction, certifying the transaction from a notary, if required by law. Registration of the purchase and sale agreement has been canceled Who pays the state duty, the buyer or the seller: State duty from the buyer An important legal point for the buyer of real estate is the registration of ownership and making an entry about it in the Unified State Register of Real Estate.

State duty for state registration of real estate transactions

Basic terms For the purposes of this Federal Law, the following basic terms are used: real estate real estate, the rights to which are subject to state registration in accordance with this Federal Law - land plots, subsoil plots and all objects that are connected to the land in such a way that their movement without disproportionate damage to their purpose is impossible, including buildings, structures, residential and non-residential premises, enterprises as property complexes; in ed. Federal laws from the Concept of state registration of rights to real estate and transactions with it 1.

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It depends on what kind of area it is. If this is only the land under the house, then it is an integral part, and one agreement can be drawn up. State duty for legal entities. persons (if it is the buyer): 15,000 - state duty for the purchase and sale agreement, 15,000 - state duty for registering the right to railway. house, 15000 - state duty for registering the right to a land plot. state duty for individuals. persons : 1000 - state duty for registration of the contract, 1000 - for registration of the right to railway.

Rules for paying state duty when purchasing a land plot

The transfer of ownership of real estate must be registered with Rosreestr.
Only after this the buyer will become the official owner of the land plot.

Registration of property rights is a paid procedure, as it is accompanied by the issuance of documents with the name of the new owner.

Therefore, before submitting documents, you must pay a state fee in the amount of 350 or 2021 rubles. Details on how to calculate the amount are below.

State duty when purchasing a land plot (acquisition)

After registration of ownership of a land plot is completed, the previous owner receives his certificate with a red stamp indicating that it is invalid. The execution time is from 4 to 6 working days.

Who is released?

If the developer was conscientious and built on a site with a suitable type of permitted use (“for individual housing construction”, “for dacha construction”, within the boundaries of the settlement “for private household plots”), then the costs will be reduced to payment of the market price and state duties to the Rosreestr authorities.

Otherwise, the purchase and sale agreement was considered invalid. a transaction with a piece of real estate is considered registered, and the legal consequences of such a transaction occur from the date of making an entry about the transaction or right in the Unified State Register of Rights to Real Estate and Transactions with It. 1 tbsp. 551 of the Civil Code of the Russian Federation, the transfer of ownership of real estate under a real estate sale agreement to the buyer is subject to state registration.

Changes in the Unified State Register (EGRN) based on an agreement to amend or terminate a mortgage agreement: If the agreement/agreement to amend/terminate a mortgage agreement was between a legal entity and a citizen, then the state duty is paid at the same rate as for individuals. Make changes and additions to the Unified State Register (EGRN) entry on the mortgage (agreement on amendment, termination) If the concluded agreement or the terminated agreement/mortgage agreement was between a legal entity and an individual, then the state duty is paid at the same rate as for individuals .

How and in what amount to pay the state fee for registering property rights

Payment of the state duty can be done both in the bank and via the Internet. You can pay in cash at any bank or, which is more convenient for organizations, use non-cash payments. The basis for payment is a receipt, which the payer receives either from the bank, or from officials or at the cash desk of the body where the payment is made. It is necessary to cancel that the fee must be paid in the place where the legal action is registered.

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. The applicant has the right to submit a document confirming payment of the state duty to the body carrying out state registration of rights, on his own initiative. If there is information about the payment of the state duty contained in the State Information System on state and municipal payments, additional confirmation of payment by the payer of the state duty is not required.

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Legal basis

The need to pay a fee for registering the transfer of ownership rights is specified in Federal Law No. 218 “On State Registration of Real Estate”. However, in Art.

. 17 of the law there are no specific amounts, but a link to the Tax Code of the Russian Federation is left, since the amount of payment may change.

However, in addition to Art. 333.33 of the Tax Code, the formation of the state duty is also influenced by the Land Code and Order of the Ministry of Economic Development No. 44 “On approval of the classifier of types of permitted land use.”

These legislative acts establish the category of land, and therefore directly affect the amount of state duty.

Important! Some clauses of the Tax Code regarding the amount of state duty are controversial. Therefore, various authorities periodically issue explanatory letters

. For example, in an information letter dated July 26, 2017, Rosreestr explains the procedure for paying state fees.

Who pays: buyer or seller?

In the codes that regulate the payment of state fees, there is no indication of who exactly should contribute the funds. Therefore, to clarify this situation, a letter from the Department of Tax and Customs Tariff Policy of the Ministry of Finance was published

. Although it was published back in 2021 and referred to some legislation that had already changed, the general principles remained unchanged.

In accordance with the explanatory letter, the buyer pays for the registration of the transfer of ownership, since he is the applicant regarding the change of ownership. If there are several buyers and each receives an allocated share, then the duty is divided among them in proportion to their rates.

For example, a plot of land is registered as the property of 2 individuals and 1 legal entity. face. Each buyer is required to pay ⅓ of the duty amount, i.e.

. for individuals - 670 rubles (⅓ of the rate of 2 thousand rubles), and for a company - 2021 rubles (⅓ of the rate of 22 thousand rubles).

The information letter also contains clauses stating that the seller and buyer pay the state duty in equal shares. However, this rule applied only to the registration of the purchase and sale agreement

.
And in accordance with Art
. 551 of the Civil Code, the fee is paid only for registering the transfer of ownership rights.

Who pays the state duty when buying and selling a plot of land?

Paid the state duty more than necessary If you overpaid the state duty, that is, for registration you need, for example, to pay a fee of 200 rubles, and you brought a receipt for 1000 rubles, then you can submit documents with a receipt for a larger amount. And the overpaid money will be returned later. To return the overpaid state duty, you need to write an application to Rosreestr (contact the reception office of Rosreestr in your region to find out which office you should contact).

Formation of state duty when purchasing a land plot

To write an application for a refund of state duty, take with you a civil passport and a passbook or your bank account details (or a letter from a legal entity on a form with the details for the transfer).

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If you order it through the MFC or Rosreestr offices, the state duty is 400.0 rubles. When ordering via the Internet - 250.0 rubles. However, these costs can be borne by the seller. State duty from the seller In a purchase and sale transaction, the seller makes, by submitting an application, an entry in the Unified State Register of Real Estate about the transfer of ownership from him to the buyer.

Ownership rights may arise as a result of a purchase and sale transaction and the execution of a corresponding agreement. Such an agreement, according to current legislation, must be registered. You can resort to the services of a notary, and he will assure that the transaction was carried out legally, or contact Rosreestr or the MFC.

How much is the state duty when purchasing a plot of land?

Law of July 13, 2020 N 218-FZ; part 7 art. 21 of the Law of July 3, 2020 N 360-FZ). In addition, it is advisable to additionally obtain an extract containing information from the Unified State Register of Real Estate, immediately before signing the land purchase and sale agreement.

• If the contract contains integral annexes, these annexes must also be included in the set of documents in triplicate.
• in 3 original copies. After registration, one copy with the department’s mark will be received by the buyer, the second by the seller, and the third copy will remain in the files of Rosreestr for eternal storage. no need to carry.
• Notarized power of attorney for a representative, if the representative is acting on behalf of the party - original and copy. Such a power of attorney must specify the authority to submit documents and sign the application.
• The buyer's and seller's passports are originals.
• Consent of the spouses of the parties to the sale or purchase - original and copy.
• Transfer deed to the agreement in three original copies.

Payment order

According to generally accepted standards, payment of the fee is made before submitting documents, since registration authorities require a receipt to confirm the fact of depositing funds.

However, Rosreestr explained the procedure for paying fees for real estate transactions:

• 
  Payment is made before or after submitting documents. The main thing is that the money is credited before the set of papers is reviewed by the registration authority.

• In Rosreestr, the receipt of funds is checked using the GIS GMP system, so it is not necessary to present a receipt or bank payment.
• If the applicant has not paid the fee before submitting the documents, then after receiving the papers he must be given a payment direction with a unique identifier, details and the date by which the funds must be paid.
• From the moment of submitting the documents, the citizen has 5 days to pay the state fee. Otherwise, the documents are returned without consideration.

The deadline for paying state fees may be extended. For example, if the applicant deposited funds by bank transfer only on the 5th day after submitting a set of papers

. Such a transfer takes about 3 days, so in the GIS GMP system, the stamp on payment of the state duty will appear only on the 8th day.

But the applicant can immediately provide a receipt to Rosreestr after payment , therefore, instead of returning documents without consideration, registration of the agreement and property rights will be delayed until a mark appears in the GIS GMP.

Size when registering land ownership

The specific amount of state duty for land is indicated in Art. 333.33 Tax Code. The table below outlines mandatory payments in various situations.

If there is a house on the site, including an unfinished one, then the buyer will need to pay a fee for the transfer of ownership of the building . The fee is 2021 rubles

.
Some sources mention that the state duty for a house is only 350 rubles
.
However, this rule only works when the house is registered as a property and for initial registration
. Therefore, it is not valid during the sale.

The amount of state duty when purchasing land together with a private house or dacha

The house and the land on which it is built are considered inseparable. Therefore, when purchasing a dacha, the new owner will be given rights to a plot for personal farming.

The fee for registering ownership of a house is 2,021 rubles and another 350 for registering land.

If the plot is not privatized, then the buyer will have the same restrictions as the previous owner. For example, if a long-term land lease was issued.

But in this case, the new owner must pay a fee not for transferring ownership of the land, but for registering an additional agreement to the lease agreement - 350 rubles for individuals or 2021 for legal entities.

Note! The Ministry of Finance information letter No. 03-05-06-03/42109 mentions the term “blocked residential development”. This is a single-family home that is adjacent to adjacent buildings by one or more walls and has access to land designated for common use. Therefore, a fee of 350 rubles is levied on each owner of adjacent houses.

What is the state duty when selling a land plot?

The basis for granting this benefit is a document issued in the prescribed manner. In this case, low-income citizens are citizens if they are recognized as such by a decision of a local government body in order to provide those in need with residential premises provided under social tenancy agreements in the manner established by the law of the relevant constituent entity of the Russian Federation.

Formation of state duty when purchasing a land plot

If you order it through the MFC or Rosreestr offices, the state duty is 400.0 rubles. When ordering via the Internet - 250.0 rubles. However, these costs can be borne by the seller. State duty from the seller In a purchase and sale transaction, the seller makes, by submitting an application, an entry in the Unified State Register of Real Estate about the transfer of ownership from him to the buyer.

• emergence and termination of property rights (sale or gift agreement, receipt of inheritance, etc.);
• restrictions on property rights (mortgages, etc.);
• rights to use someone else's property (long-term lease, easement, etc.).

State duty is not paid only for transactions that are not subject to registration. In the field of real estate, these include agreements under which ownership does not change, and they themselves last no more than a year (short-term rent or rental of housing, temporary free use, etc.).

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Amount of state duty for registration of property rights

In addition to registration of rights, a fee will be charged for issuing duplicate certificates of already completed registration of rights to replace lost ones. For citizens this fee will be 350 rubles, for legal entities - 1000 rubles.

To write an application for a refund of state duty, take with you a civil passport and a passbook or your bank account details (or a letter from a legal entity on a form with the details for the transfer).

Payment details

Details for paying the fee can be found on the Rosreestr website:

1. You must select the region of registration of the object;
2. Select the tab with the name of the area next to the “Central Office” section.

On the same page you can print a payment form. Details are also issued at the MFC and Rosreestr branches after submitting a set of documents.

Privileges

The fee for registering land ownership rights is not paid:

• veterans and disabled people of the Great Patriotic War;
• former concentration camp prisoners;
• Muscovites who fell under the housing renovation program;
• budgetary organizations.

There is also no requirement to pay a fee for registering transactions in the Republic of Crimea if they were concluded before the region was admitted to the Russian Federation.

Reference! In case of payment of the fee through the State Services website or other regional portals connected by authentication with the ESIA system, a 30% discount is provided.