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

How to pay the state fee for registering a mortgage and what is its amount? These questions are of interest to everyone who is faced with registration actions in real estate transactions. But in order to answer them correctly, you need to understand the reasons for the mortgage and the nuances of the transaction. Details are in our review.

State duty for registration of property rights in 2021

Children's property rights are also registered and there is an obligation to pay state fees. There are no benefits for paying state taxes for children. With the exception of families recognized as low-income, all its members are exempt from paying state fees for registering ownership of residential premises. The state fee for registering property rights from children is paid as follows: 1. For young children under the age of 14, the state fee is paid by one of the parents, adoptive parent or guardian. 2. Children over 14 years old make the payment themselves and enter the details of their passport (issued at the age of 14; without a passport, real estate purchase transactions are impossible). This payment can be made in cash or non-cash (using a bank card) at the “My Documents” MFC or at bank branches. You can obtain details for paying the state fee from the MFC administrator.

There is no state fee for registering the transfer of rights from the seller of real estate. BUT! If a real estate seller needs to make changes to the Unified State Register due to a change of surname (or other personal data), the state fee is 350 rubles. To make changes to the Unified State Register, you need to submit an application and attach a document confirming these changes (for example, a marriage certificate).

The amount of state duty for registering a mortgage

The amount of the state fee for registering a mortgage agreement depends on the status of the applicant and the nature of the transaction. Citizens and individual entrepreneurs are individuals, organizations are legal entities. It should be understood that if the state duty for registering a mortgage is not charged by law , then it is mandatory for registering property rights. In 2021, the payment amounts are as follows:

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• fee for registration of property rights - 2,000 rubles for individuals, 22,000 for legal entities;
• state duty for registering a mortgage for individuals – 1,000 rubles;
• The state fee for registering a mortgage for a legal entity is 4,000 rubles.

If the mortgage is concluded by both individuals and legal entities, the fee will be 1,000 rubles.

It is important to know that the fee is charged for the fact of completing the registration action, and not for the number of participants in a real estate transaction, therefore, the indicated amounts are taken from all parties to the contract in total. In practice, the specified payment is often divided equally between all participants.

State duty for registration of property rights: amount in 2021

The question of the validity period of the receipt for payment of the state duty for registering property rights to real estate is of concern to those citizens who, due to some circumstances, were unable to make a full payment (pay the full amount of the state duty).

Also, those persons who previously made a payment, but never completed the real estate registration transaction, are thinking about the validity period.

As of 2021, the legislation does not establish the validity period of payment documents. This means that the receipt for payment of the state fee for registering property rights does not have a validity period.

In addition to the amount of the state duty, it is also important to find out exactly when it must be paid.

Thus, the payer must pay money to the state treasury for registering ownership of real estate:

• before submitting an application to Rosreestr - if a person submits a written application;
• after submitting the application, but before the Rosreestr employee makes a positive decision on it - if the applicant submits the application in electronic form.

The law provides for the following payment options for registration of property rights:

1. Non-cash form . The citizen pays the state fee at the bank. As confirmation of the fact of payment, the cashier is obliged to issue him a payment order with a bank mark.
2. Cash form . The fact of payment is confirmed by a receipt from the banking institution.

Details for paying the state fee for registering property rights can be obtained from Rosreestr, on the official website of Rosreestr at the place of residence, at the MFC or at the cadastral service.

Where to pay?

You can make a payment in several ways:

• Pay the state duty at the Rosreestr cash desk.
• Make a payment through a branch of any bank that offers such a service.
• Pay the fee through the terminal. Having chosen this option, you need to be extremely careful not to make a mistake when entering data, otherwise the money may not be returned. And after payment you must wait for the receipt to be printed. Subsequently, it will need to be retained as proof of payment.
• Pay online on the State Services website. This is a profitable payment option, since then the client receives a 30% discount.

In some cases, the state fee may be returned to the payer:

• if the payer made a payment in a larger amount than provided for in the Tax Code;
• if a person refuses to take a legal action in relation to the property, but before contacting Rosreestr.

To receive a partial refund of a payment, a citizen needs to write a corresponding application and submit it to Rosreestr, that is, to the organization to which the payment was addressed.

1. The state fee for registering ownership of an apartment is paid by the buyer, but the parties can share the costs.
2. Sometimes you have to contact a notary, the costs are shared by agreement between the seller and the buyer.
3. Failure to pay state duty for real estate is grounds for refusal to register property rights. It must be paid before registering the application.

January 29, 2021

Starting from the new year, residents of Russia no longer need to pay a state fee when registering previously acquired rights to real estate. These are rights that were acquired before 01/31/1998, that is, before the Federal Law of 07/21/1997 N 122-FZ “On state registration of rights to real estate and transactions with it” came into force.

This innovation is contained in Federal Law N 374-FZ, which has been in force since December 29, 2021. The document makes appropriate changes to the Tax Code, according to which the state duty for registration of previously arisen rights to real estate is not paid. Before the law came into force, one had to pay 1 thousand rubles for this public service.

Legislative changes were developed by the Russian Ministry of Finance taking into account the proposals of Rosreestr. The adopted changes are aimed at stimulating copyright holders, whose rights are considered to have arisen by force of law, to register rights to the objects they own. This will improve the protection of the rights and legitimate interests of property owners.

We remind you that previously arisen rights to real estate are recognized as legally valid in the absence of their state registration in the Unified State Register of Real Estate (USRN). That is, government acts, certificates and other documents certifying rights to real estate issued in the 90s have the same legal force as entries in the Unified State Register of Real Estate. They confirm the existence of previously acquired rights. Moreover, if the copyright holder wants to sell or donate such a piece of real estate, he must register his right to it.

State registration of a previously arisen right in the Unified State Register of Real Estate is carried out at the request of the right holder. To do this, you need to contact the MFC - submit a corresponding application and a previously received document certifying the right to the property.

Russians no longer need to pay state fees when registering previously acquired rights to real estate. These are rights that were acquired before January 31, 1998.

This innovation is contained in the law, which has been in force since December 29, 2021. Before this, you had to pay 1,000 rubles.

State registration of a previously arisen right in the Unified State Register of Real Estate is carried out at the request of the copyright holder. To do this, you need to contact the MFC with an application, attaching a document on the right to real estate.

The fee for performing notarial acts is borne by all applicants. In this case, the buyer and the seller.

The total amount of the fee is distributed equally between the parties, and even if one of them is exempt from payment, the other will be required to pay only his part of the state fee.

Example. One buyer and two sellers applied for certification of the apartment purchase and sale agreement. The entire volume of expenses, including state duty and UPTC, was divided into three parts. However, one of the buyers was given a benefit and, in accordance with tax legislation, was completely exempt from paying state duty. The seller and the second buyer did not have any benefits, and therefore each of them paid a receipt for 1/3 of the total amount of the state duty and legal and technical services.

As for the costs of registering the transfer of ownership, responsibility for their repayment by default rests with the buyer (new owner).

However, the parties to the transaction can discuss this point in advance in the contract and divide absolutely all expenses equally or assign them to one person - only the buyer or the seller. The main thing is that the authorized government agency or official receives information about payment of the state duty.

State duty for Rosreestr services: amounts and payment procedure

Calculation of state duty when buying or selling an apartment with a mortgage is carried out in accordance with the following points:

• certificate of mortgage agreement - 200 rubles ;
• registration of encumbrance - 1,000 rubles ;
• making changes to a registered mortgage agreement - 2,000 rubles .

In addition to the state duty, the seller of real estate is required to pay income tax: exactly 13% of the amount he receives as a result of the alienation of the apartment must go to the state treasury.

Income from the sale is recorded in the declaration in form 2-NDFL and submitted no later than April 30 of the year following the conclusion of the transaction.

After taking possession, the buyer annually pays a real estate tax in the amount of 0.1 of the cadastral value of the property, determined for an area 20 square meters smaller than the actual size of the apartment.

You can confirm your benefits and exempt yourself from paying state fees for public services by submitting documents confirming your special status to the place of application.

It can be:

1. Certificate of a veteran of the Great Patriotic War.
2. ITU certificate (establishing disability).
3. Resolution of the commission recognizing the applicant as in need of improved housing conditions.
4. Other documents.

By default, the former owner is not required to provide documentary evidence of income tax benefits from the sale of real estate. But, if the tax authorities are interested in this issue, he can justify his benefit with the following papers:

• Agreement of purchase and sale, donation, privatization or other document establishing the date and basis for the acquisition of alienated living space into ownership.
• Extract from the Unified State Register of Real Estate on the termination of ownership of the apartment.
• Evidence of a close relationship or marital relationship between the seller and buyer of the home.

To apply for a tax deduction, home buyers contact the nearest tax office. There they will have to fill out a declaration in form 3-NDFL and provide:

• contract of sale;
• extract from the Unified State Register of Real Estate;
• receipts, contracts and checks indicating other expenses related to the acquisition and necessary repairs of the apartment.

Authorized tax officials will review the application and issue a deduction in the form chosen by the applicant.

• 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, vegetable gardening, horticulture, 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).

Rosreestr of the Moscow region

The branch of Rosreestr in the Moscow region keeps records and provides information from the federal cadastre service in the Moscow region. Owners of apartments, country houses and land plots can make an appointment at the territorial office of Rosreestr and receive the following types of services: Local telephone Free in Russia,

• cadastral registration of real estate;
• obtaining information from the Unified State Register for real estate;
• provision of information from the state real estate cadastre (GKN);
• obtaining information from the state register of cadastral engineers;

State duty when buying or selling an apartment

• 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.

The state duty is 200 rubles.

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.

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.

• 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).

Payment of state duty on a mortgage: how many times does this need to be done?

Mortgage transactions are usually long-term in nature. Over the course of 5–20 years, various situations are possible that require additional financial costs when performing registration actions. In other words, payment of the state fee for registering a mortgage agreement is most often not the only one in the process of credit relations. The following situations are possible:

1. If there are any changes to the mortgage agreement or its termination, then you need to pay for the agreement to change the agreement:

• individuals pay 200 rubles for making an entry about changes in the Unified State Register of Real Estate;
• legal entities – 600 rubles.

In the case of joint actions of individuals and legal entities, the same principle applies as when paying the state fee for state registration of a mortgage: you need to pay 200 rubles in total.

1. If the mortgagee is replaced, then all categories of payers pay 1,600 rubles.
2. If there is a change in the owner of the mortgage, then the state duty for registering the mortgage will be 350 rubles for both individuals and legal entities.
3. In case of correction of mortgage registration information (change/addition), you also need to pay 350 rubles to all categories of payers.

It is important to know that if a transaction is registered in electronic format, then individuals receive a 30% discount on fees.

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The fee for state registration of old real estate rights has been canceled

“This situation in the real estate market created many problems. In fact, there is an owner, but he cannot receive complete information about his home from Rosreestr. Selling an apartment using “ancient” documents from the Municipal Property Committee, BTI or privatization documents is much more difficult; they do not inspire confidence among buyers.”

The management companies were also not pleased with the situation in the housing market. Arrears in payments and taxes without the ability to obtain up-to-date information about the owner of the apartment entailed trials and arrests, which the owner learned about only during a real estate transaction. Long walks and clarification of the situation began.

When issuing loans, advances and mortgage lending, banks also rely on information from Rosreestr.

“From January 1, 2021, a law will come into force according to which payment of state duty will be cancelled. To register his right, the owner will only need to contact any MFC office or, if he has an electronic digital signature, submit documents through the State Services website.”

Today there are 1,074,722 real estate properties in the region, 31% of which do not have information about the owner in the regional department of Rosreestr. There are entire apartment buildings where there are apartment owners, but there is no information about them in the Unified State Register of Real Estate Rosreestr.

Registration of rights to real estate in Rosreestr carries many advantages. The owner will always be able to see accurate information about all real estate objects in his Personal Account, protect his property from fraudulent transactions, and receive extracts from the Unified State Register of Real Estate.

To calculate benefits and subsidies, authorities, as part of interdepartmental cooperation, will be able to independently request information from Rosreestr without the participation of the owner.

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For state registration of contracts for the purchase and sale of real estate, including those involving borrowed funds (mortgage lending), the amount of the fee is (Article 333.33 of the Tax Code of the Russian Federation):

The state duty for registration of previously arisen rights to real estate has been canceled

You can pay the fee before registering real estate rights:

• at any bank branch;
• through ATMs or terminals;
• online through a bank’s personal account or any other payment system (Qiwi, Yandex.Money, and so on);
• in the multifunctional center.

To carry out the operation in any way you will need to know:

• details of the payment recipient;
• amount to be paid.

Confirmation of payment will be a receipt, which is attached to the registration application.

The most convenient and fastest way is to pay the registration fee at the multifunctional center.

The institution allows you to make a payment directly when submitting an application and attached documents to the registration authority.

Payment can be made:

• through an employee of the institution using funds from a bank card;
• in a terminal installed in the center premises (cash or funds from a card).

To pay in the terminal, you will need the recipient's details, which you can find out:

• directly to the MFC;
• on the website or in the Rosreestr branch.

Payment through the terminal is made according to the following scheme:

• choosing the appropriate service;

Letter of the Central Bank of the Russian Federation N 151-T establishes the need to pay the state fee, if the applicant is a legal entity, from the organization’s bank account. However, payment can also be made through a company representative - a private individual.

The representative has the right to make a payment from a personal bank account, bank card or cash.

To credit the payment, you must additionally provide the tax authority with:

• a written power of attorney to pay the state fee, issued by the company’s management;
• petition for offset of payment;
• documents that will confirm the transfer of funds to the representative (statement, receipt, etc.) and the rationale for their purpose (for example, an agency agreement signed directly by the head of the organization).

The latest, current edition was adopted with amendments a year ago and is regulated by the Tax Code of the Russian Federation Ch. 25.3 Tax Code (dated 02.11.2004 N127-FZ). It contains basic concepts and regulates the actions of taxpayers regarding the need for this type of payment. As we can see, paying state fees is an indisputable duty of every citizen. Payment is required in the following cases:

• when preparing documentation with a notary;
• upon receipt of duplicates of most documents;
• when issuing primary documents;
• during divorce and marriage;
• when purchasing or alienating real estate;
• when purchasing or alienating a vehicle;
• registration of inheritance;
• registration of individual entrepreneurs and legal entities;
• filing complaints and appeals;
• change of first or last name;
• and many other actions that have a legal basis.

Cost, details and samples of payment documents

In the central office of Rosreestr only registration of rights

to
enterprises as property complexes ( linear structures) . Form of receipt for payment of state duty (for individuals) when submitting an application to the offices of Rosreestr (offices of the Directorates of Rosreestr and branches of the Federal State Budgetary Institution "FKP Rosreestr" in the constituent entities of the Russian Federation)
▪ On the right side, find and open the tab “Details and samples of payment documents”.

Cancellation of state duty for registration of real estate rights from 2021

If real estate and land are registered, the fee is paid on different receipts for each object. The validity period of the receipt is 3 years. You can submit the package of documents before payment has been made, and bring the receipt later.

According to the law, real estate is: • Apartments and houses; • Land plots; • Non-residential buildings; • Objects acquired through mortgage agreements; • River and sea vessels, if transactions on them go through the State Ship Register; • Other types of real estate. For the right of ownership to be official, purchasing real estate is not enough.

Payment of the state duty for registering property rights in 2021 in Rosreestr is carried out in any way that is convenient for the payer. You can pick up a receipt at your local branch or download it from the official website, fill it out and pay at the bank, receiving a payment stamp in the document. You can also pay by bank transfer - through the bank’s online application, but you must save the payment receipt and print it on a printer to attach to the package of documents for registration. A payment order, even one not certified by the bank, will be enough; using the document number, Rosreestr will be able to verify that the provision of a public service has been paid for.

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

It should be noted that in fact, receipts for payment of state fees for registering real estate do not expire, since their validity period is not approved by law. Letter of the Ministry of Finance No. 03-05-04-03/20 dated 08/03/2009 confirmed that this issue is not regulated by tax legislation.

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

It must be paid by the buyer of ownership of real estate, that is, it is collected from the acquirer under an agreement of exchange, gift, when participating in shared construction, as well as from people who do the initial registration of an apartment or land plot.

The state fee for registering ownership of an apartment and other real estate is paid in a large number of ways. You can choose any convenient method, but when filling out the receipt you need to be especially careful, since it directly affects the speed of the transaction. At the moment, payment of the fee is carried out using:

The state fee for registering property rights in 2021 and 2021 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.

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

State fee for registering a mortgage agreement: payment date and receipt

Currently, submission of a receipt for payment of this fee with a package of documents for mortgage registration is not required. At the same time, the applicant(s) may invest it on their own initiative. If the document is missing, and the payment has actually been made, then information about this will be visible to the registrar in the GIS GMP system.

Magina Tatyana Vitalievna

Real estate expert, mortgage broker, banking specialist

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As practice shows, the registrar cannot always find information that the state fee has been paid, so I strongly recommend attaching a receipt to the package of documents.

Payments are recommended to be made either simultaneously with the submission of the package for registration, or no later than 5 working days from the date of its submission. This time interval is determined by the following factors:

• this does not contradict the law;
• Mortgage registration period is 5 days, can be increased by 1-2 days when applying through the MFC;
• An organization conducting operations to accept payments for state/municipal services (bank, post office, etc.) enters information into the GIS GMP system within 1-2 business days.

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Consequently, if the payment was actually made, then information about this is entered into the system, regardless of the method of payment and the presence/absence of a receipt in the applicant’s hands. However, it is recommended to keep payment documents for a period of 3 years. This is the time allotted for the possibility of a duty refund for one reason or another.

If the fee has not been paid, the package of documents is returned without consideration.

State duty for registration of rights to real estate in 2021

It is permissible to privatize living space that is part of the municipal or state housing stock or is listed on the balance sheet of institutions and organizations with operational management rights.

The property must be in use by individuals. a person who plans to privatize it in accordance with a warrant or social rent agreement.

In order to implement the free privatization procedure, you need to present the following documents:

• Personal documentation of each privatization participant;
• Papers directly related to the very object of privatization - living space.

The following documents are considered personal:

Among the documents for real estate, you must submit:

• — A certificate certifying that there is no debt for rent or a personal account; if there is a debt, it must be repaid in full
• — An extract from the Unified State Register, issued in Rosreestr - this document reflects information about the rights to living space
• — Documentation that reflects technical information about the living space: area, plan, layout (cadastral passport, technical passport)
• — An extract from the house register, which contains data about each citizen registered in the premises at the moment
• — Documents certifying the ownership of real estate - a warrant or social tenancy agreement.

Note! In certain situations, authorities may require additional documentation.

Algorithm:

The price is influenced by several factors:

• Type of client (individual or legal entity). For individuals, the default price will be lower than for legal entities.
• Nature of the document. The certificate may contain a description of the property, data on rights to real estate, information about the legal capacity of the owner, the date of registration of housing with a cadastral number and registration of the right to own real estate, the history of changes in rights to own property.
• The format of the finished file is on paper or electronic. Reporting in digital format will cost about half as much.

When obtaining a certificate for individuals through the MFC or Rosreestr branches in 2021, the prices are as follows:

• description of property – 400/250 (rub.) (paper/electronic);
• extended certificate – 750/300;
• information about incapacity – 950/400;
• history of transfer of property rights – 400/250.

The data is taken from the order of the Ministry of Economic Development and is valid for 2019.

MFC does not provide an electronic form. It can be ordered on the Rosreestr website or using the online service EGRN.reestr. The latter does not require payment of state duty for an extract from the Unified State Register of Real Estate (!). You just need to pay a commission, which will be cheaper than the state duty. The cost of the service depends on the tariff:

• Extract on characteristics and rights (with data on pledges, prohibitions on re-registration and cadastral price of the object) – 200 rubles;
• Expanded information about the property (with information about the current owner, full history of the owners, registration date, date of termination of rights, pledge and ban on re-registration, cadastral value of the property) – 350 rubles;
• Document on the change of rights to own a living space (with information about the current owner, full history of owners, registration date, date of termination of rights) – 200 rubles.

The minimum benefit when issuing a certificate through the Unified State Register is 50 rubles.