Current amounts of state fees for different transactions

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Let's look at the most common types of state duties (SD) that are paid when buying and selling, renting, gifting and inheriting real estate. The table shows the base rate, as well as the distribution of SD, provided that two parties are involved in the transaction and the state duty is divided in half.


Type of registration action Base rate for legal entities, RUB. Basic rate for individuals, RUB To be paid by legal entity, RUB. Payable by individual, RUB
Basic rate of state duty until the end of 2024

The rate for legal entities is higher than for ordinary citizens. Therefore, for example, when japan whatsapp phone number buying real estate from a developer, an individual pays his share of the base rate of 350 rubles, and the developer - from his rate of 6,000 rubles. In this case, the GP is distributed in shares depending on the number of participants in the transaction.

For example, let's take a simple case: three shareholders (husband, wife, child) buy an apartment from a developer under a shared construction agreement (DDU). Each of them will pay ¼ of the base rate, that is:

350 rubles / 4 = 87.5 rubles paid by each individual;
6000 rub. / 4 = 1500 rub. paid by the developer.
There are exceptions to this rule . When purchasing real estate under a sales contract (SPC), the state duty is paid by the buyer. If there are several, i.e. the property is registered as shared ownership, the amount of the duty is divided equally between everyone.

If, when registering joint property, there is a beneficiary among the applicants who, by law, does not pay the state duty, then the amount of his fee is deducted from the base rate, and the remainder is divided equally among the remaining applicants.

As for gift agreements, as well as exchange or rent between individuals, in this case the GP will be 2 thousand rubles.

The state duty is divided as follows :

the state duty for a gift is paid in full by the recipient; if there are several recipients, the state duty is distributed equally between them;
when concluding a rent agreement, the state fee is paid not by the rentier, but by the renter;
When registering a barter agreement, the state fee is divided equally between the parties to the transaction. If the transaction is between individuals, each party pays a fee of 1,000 rubles. If between legal entities, the state fee for each party will be 11,000 rubles.
With inheritance, everything is a little more complicated. There is no base rate here, and the amount of the state duty will depend on two components: the level of kinship and the cadastral value of the real estate.

First-order relatives (children, including adopted children, parents, spouses, siblings) pay 0.3% of the cadastral value of the property, but no more than 100 thousand rubles, and all other heirs pay 0.6% of it, but no more than 1 million rubles.



What changes await us
On July 12 of this year, amendments were adopted to Law No. 176-FZ on amendments to the first and second parts of the Tax Code of the Russian Federation. According to them, from 01.01.25, state duties will change when registering the following types of transactions.

Changes in the amount of state fees from 01.01.25. The full list of changes is spelled out in the new law