State duties on real estate transactions will increase from 2025

In the summer of 2024, the President of Russia signed a number of laws introducing large-scale amendments to the Tax Code of the Russian Federation. In particular, the changes affected the amount of state duties for registration actions with real estate: from the beginning of 2025 they will increase, and in some cases they will depend on the cadastral value of the object. And now the owners will have to pay a state fee for the registration of real estate on cadastral registration. The changes will take effect on January 1, 2025. The previous tariffs are in effect until the end of 2024. So, how will the duties that citizens and companies have to pay in real estate transactions increase: for registration of rights, encumbrances, transactions and other things. The fee for state registration of rights and encumbrances of real estate. Now citizens pay 2,000 rubles, and companies pay 22,000 rubles. From 2025, the fee will depend on the cadastral value of the object: 1. If the cadastral value is not determined or does not exceed 20,000,000 ₽, the duty for people will be 4000 ₽; 2. if the cadastral value is more than 20,000,000 rubles, the state duty for citizens is 0.02% of the cadastral value, but not less than 0.02% of the transaction price and not more than 500,000 rubles. For example, if the cadastral value of a house for sale is 20 500 000 ₽ and the same price is specified in the contract, the buyer will pay 4,100 ₽ - 0.02% of the cost of housing. But if the price of 25,000,000 rubles is indicated in the contract of sale, the fee will be calculated from the price in the contract, and not from the cadastral one. Then you will have to pay 5000 rubles. If, as a result of calculations, the state duty is not a multiple of 100, it will be rounded down to the full 100 rubles. For example, if you get 4280 rubles, you will have to pay 4200 rubles. For companies, fees for real estate transactions have also increased: 1. if the cadastral value of the object has not been determined or does not exceed 22,000,000 ₽, the fee will be 44,000 ₽; 2. If the cadastral value is more than 22,000,000 rubles, you must pay 0.2% of the cadastral value, but not less than 0.2% of the transaction price and not more than 1,000,000 rubles. According to the same formulas, the state fee for registration of actions with parking spaces will be calculated. The fee for registration of land rights. The state fee for registration of ownership of a land plot for conducting personal subsidiary farming, gardening, gardening, individual garage or individual housing construction will amount to 700 rubles instead of 350 rubles. The same amount will have to be paid for registration of ownership of a real estate object under construction or built on such a site. The fee for cadastral registration. For the cadastral registration of new real estate objects without simultaneous registration of rights, the state duty for citizens will be 2000 rubles, for companies - 22,000 rubles. If it is necessary to simultaneously put an object on cadastral registration and register the right to it, the state duty will be calculated depending on the cadastral value. For citizens, it looks like this: 1. 6000 ₽ for a real estate object, the cadastral value of which has not been determined or does not exceed 20,000,000 ₽; 2. 2000 ₽ plus 0.02% of the cadastral value, but not less than 0.02% of the transaction price and not more than 500,000 ₽ for an object whose cadastral value is more than 20,000,000 ₽. For companies, the following is the order: 1. 66,000 ₽ for a real estate object, the cadastral value of which has not been determined or does not exceed 22,000,000 ₽; 2. 22,000 ₽ plus 0.2% of the cadastral value, but not less than 0.2% of the transaction price and not more than 10,00,000 ₽ for an object whose cadastral value is more than 22,000,000 ₽. The fee for making changes to the information about the property. For citizens, it will amount to 1000 rubles, for companies — 2000 rubles. Such changes will be able to replenish the state budget. The conclusion of the State Duma Committee on Budget and Taxes states that only by switching from a fixed amount to a percentage of the transaction price when paying state duty for registration of real estate rights, the budget will be able to additionally receive at least 16 billion rubles in 2025. And over five years, these revenues should amount to 106 billion rubles.