State duty for registering a share in an apartment

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Published: March 25, 2018

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State duty is a fee levied on legal entities and individuals for carrying out legally significant actions. Registration of ownership of a purchased apartment is considered legally significant, as stated in Chapter 25.3 of the Tax Code of the Russian Federation.

• Who should pay the state fee
• The amount of state duty when purchasing an apartment
• When and in what way do you need to pay the state duty?
• What has changed in the procedure for paying state duty in 2020

Who pays the state duty when buying an apartment?

There is no law defining the obligations of the seller and buyer to pay the costs of completing a purchase and sale transaction. These issues are usually resolved between the buyer and seller by agreement of the parties. I would like to draw your attention to the fact that it is advisable to discuss all issues related to the costs of concluding a purchase and sale transaction before the transaction, for example, when concluding a deposit agreement. Typically, a package of documents for the sale of an apartment (a certificate of characteristics from GorBTI and a certificate of absence of arrest on the apartment) is prepared by the seller at his own expense.

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How are the costs of a real estate purchase and sale transaction distributed?

The legislation does not indicate who should bear the costs of paying for a purchase and sale transaction.
But the real estate market has already developed a certain practice in distributing costs between the seller and the buyer. The most common is the scheme in which all costs are borne by the buyer. It is also allowed to distribute costs in equal shares between the seller and the buyer.

Another option is for each party to bear the costs in which it has an interest. For example, it is in the interests of the seller to have the purchase and sale agreement certified by a notary, and in the interests of the buyer to use a safe deposit box when transferring money for an apartment.

The purchase and sale transaction acquires legal force and is considered concluded not after signing the contract, but as a result of passing the procedure of state registration of property rights. This public service requires mandatory payment of a fee to the budget.

The state fee for making changes to the register in 2020 is 2000 rubles. for individuals and 22,000 rub. when legal entities participate in the transaction. Traditionally, the state duty is paid by the beneficiary of the transaction, namely the buyer.

Both agreements are required by law to be in writing. You can draw up contracts yourself or entrust this to a legal or real estate company.

In the latter case, you will have to pay for the service of preparing the text of the documents.

There is no fixed cost for preparing a purchase and sale agreement; the price will depend on the complexity of the transaction and the company’s pricing policy. On average, it will range from 3 to 15 thousand rubles.

The costs of preparing the contract are usually borne by the buyer, since it is he who is most interested in the competent preparation of this document. These expenses can be avoided, but in complex transactions with many nuances, it is better not to neglect the services of specialists.

Sometimes real estate agencies prepare purchase and sale agreements for their clients free of charge.

Notarization of the purchase and sale agreement is not mandatory, but the parties often resort to it in order to give greater legal significance to this document and reduce the risks of challenging it in court. The cost of notary services can vary between 0.1-0.4% of the transaction price. The specified tariff depends on the presence or absence of family ties between the parties to the transaction.

The costs of the notary's participation may be shared by the seller or the buyer, but usually they are also paid by the buyer.

When concluding a purchase and sale transaction, you will need to collect a certain set of documents. This obligation and payment of documents, if necessary, rests with the seller.

The prevailing approach is when mandatory documents are collected and paid by the seller, and non-binding documents by the buyer.

other services

As for the services of a realtor, the seller usually turns to him for help in finding a buyer for an apartment. But when paying, the realtor’s commission is often added to the principal amount of the transaction. It turns out that these costs are actually borne by the buyer when transferring money to the seller, taking into account commissions.

We invite you to read the Instructions for purchasing a land plot from the owner

Another common scheme is that the realtor takes a certain percentage of the transaction amount. In this case, the cost of services is paid by the seller, since as a result of the transaction he will receive the amount minus commissions.

The cost of realtor services varies in the range of 30-50 thousand rubles. or in the amount of 2-5% of the contract price.

To increase security when transferring money and to reduce the risks of this procedure, safe deposit boxes or letters of credit are often used. You will need to pay about 2-5 thousand rubles for them.

depending on the rental duration, the size of the safe deposit box, the tariffs of a particular bank and the transaction amount.

To these expenses you need to add the amount of the deposit for the key to the locker; it is about 3-4 thousand rubles.

For intermediary services to support the purchase and sale transaction (from the moment of checking the property for legal purity to the re-registration of ownership through Rosreestr), the buyer will have to pay at least 10-15 thousand rubles.

The costs of obtaining a mortgage loan are always borne by the borrower, represented by the buyer. They include appraisal activities (to assess the market value of real estate) - about 5-10 thousand rubles, fees for obtaining life and health insurance, a mortgaged apartment - 1-1.5% of the mortgage amount, etc.

Thus, most of the costs when concluding a purchase and sale transaction are borne by the buyer. At the same time, he has the right to compensate for his expenses through a property deduction issued by the Federal Tax Service based on the results of the purchase of real estate. Its size is up to 260 thousand rubles.

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In practice, the sale and purchase of real estate incur certain costs. Who pays for the apartment purchase and sale agreement is determined by the parties to the transaction themselves. They have the right to establish the distribution of expenses and the procedure for payment.

The main list of transaction costs is as follows:

• government duties are mandatory costs that can only be reduced if certain benefits are available;
• legal services are used to eliminate errors and increase the overall level of reliability;
• an experienced realtor will help you quickly sell (buy) an apartment;
• A notary is needed to confirm the authenticity of documents.

In addition to the above actions, one should not forget about the value of convenience, psychological comfort, and other important factors. The following information will help you optimize the costs of the purchase and sale transaction, taking into account your personal requirements and preferences.

Registration of the contract

Real estate transactions require large investments of money from each side, but in some situations it is quite difficult to determine who pays what part. Therefore, at the stage of negotiating the contract, it is necessary to differentiate the injections of each party depending on the purpose of specific payments.

In general, the contract is paid by the buyer of the property, since all financial obligations are assigned to him. At the same time, before selling an apartment, the seller is required to draw up a number of accompanying documents, most of which are paid at the rates of the organizations providing them.

The seller pays for all accompanying papers and their preparation for the transaction. It will not be possible to assign these responsibilities to the buyer, since he will not be able to access most of the necessary certificates and certificates due to the lack of ownership rights. In addition, there is no need to trust such important documents to a stranger because of the high probability of fraud.

The seller pays:

• Various certificates and extracts from the BTI, the cost of which, depending on the purpose and size of the residential premises, can vary between 1,000 - 2,000 rubles;
• The registration of a representative office also plays an important role, if a lawyer or lawyer is required to ensure the protection of the interests of the seller, the notarization itself will cost 600 - 1,000 rubles, but the representation can reach several tens of thousands;
• The seller pays a state tax on income if the apartment is sold under certain circumstances, the amount of which is 13% of the proceeds.

If a real estate seller hires a realtor to conduct a transaction, this service is paid by the seller.

The buyer pays for all expenses related to the execution of the real estate purchase and sale agreement, unless otherwise specified in the agreement between the parties.

The buyer pays for the following actions or manipulations:

• Realtor services, if specified in the main contract or additional agreement;
• The state duty for registration of the transaction is 0.5% of the total amount of the contract;
• Services for drawing up an agreement and the acts attached to it, the cost of which varies between 7-15 thousand rubles from real estate agencies or private brokers, or 5-10 thousand in notary offices;
• Registration of a power of attorney for representation, if there is such a need, the cost of which can reach 10-12 thousand rubles, excluding the payment for notarization;
• Certification of an application for execution of an agreement, the cost of which varies from 600 to 2,000 rubles.

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The notary state fee, set at 0.5%, can be paid in equal shares by each party, but the total amount cannot be less than 300 rubles and more than 20,000.

State fee for registering property rights in 2020

In addition, few people know that the state duty for registering a contract and payment for the sale of rights are different things that may not coincide. Specific cases are determined by law. In other words, the payment for the contract is not registration of property rights. If the transaction is not registered, then the property cannot be registered either. The key documents are the purchase and sale agreement and the certificate of title, which should be submitted to the registration authority. Here the question arises: who pays the state duty when transferring property, and who pays for the contract? The answer is: the acquiring party .

Who pays - the seller or the buyer?

After it has become clear what the essence of the state duty is in a transaction for the purchase and sale of an apartment, the question arises, which party pays these fees? Should the buyer pay them individually, or is there also a state duty for the seller when selling an apartment?

According to the explanation of Article 333.33 of the Tax Code of the Russian Federation regarding payment for real estate transactions by the Ministry of Finance of the Russian Federation, registration of the main purchase and sale agreement is paid by both parties in equal shares. The new owners subsequently pay for the registration of property rights themselves. From a logical point of view, such a distribution also seems quite acceptable.

Please note that if the transaction is upset, you can only half refund the paid fee and only if the registration process is not completed. To do this, both parties must write a corresponding statement. If registration has already occurred, a refund of the state fee is impossible (clause 4 of Article 333.40).

How to calculate the duty and what its size depends on

According to paragraph 22 of Art. 333.33, registration of an agreement on the alienation of real estate will cost 1,000 rubles for each party (since the total cost is 2,000 rubles for individuals).

For registration of changes in the Unified State Register of Real Estate, the state duty will be 350 and 1000 rubles for individuals. and legal persons accordingly (clause 27, clause 22, article 333.33).

The cost of an extract from the state register is 300 rubles for an electronic form and 750 rubles for a paper form for individuals. For organizations, the cost is 600 for an electronic and 2200 for a paper statement.

These are all standard fees for a typical apartment purchase and sale transaction. Additionally, notary fees and costs for paying for a safe deposit box may arise.

Additional expenses for housing purchased with a mortgage

If the purchase of an apartment is related to a mortgage, you will have to pay additional fees for state registration and notarial actions.

1. In terms of state registration, a mortgage agreement is subject to such registration. The cost of the duty is 1000 and 4000 rubles for individuals and legal entities, respectively (clause 28, clause 22, article 333.33).
2. It is also necessary to register in the state register the fact of termination of the mortgage agreement with the bank. The cost of the duty if the transaction is between individuals or an individual and an organization is 200 rubles. If a transaction between legal entities persons - 600 rubles (clause 28.1, clause 22, article 333. 33).
3. When selling an apartment with an assignment of rights of claim under a mortgage agreement, that is, when the mortgage has not been paid in full, and the new owners will continue to repay it on their own while living in a new apartment, such an assignment is noted in the state register. The state duty is 1,600 rubles (clause 29, clause 22, article 333.33).
4. If an apartment is sold in a building that has not yet passed the commissioning stage, then an equity participation agreement takes place. The cost of registering a preschool educational institution is 350 rubles for individuals, and 6,000 rubles for legal entities (clause 30, clause 22, article 333.33).
5. Making adjustments and additions to the state register of real estate in connection with a mortgage - 350 rubles (clause 32, clause 22, article 333.33).

Details for paying state duty

Here you will find all the necessary information about payment documents for paying state fees. Don't forget to indicate your region to see the correct details.

Next, you need to select the desired regional block.

Details for payment of data registration in Rosreestr for St. Petersburg

We offer to download the official form for paying the fee with details for residents of St. Petersburg (for individuals) when submitting documents through the MFC and through the Rosreestr office.

You can find even more relevant information on the Rosreestr website and by watching a video on the topic: