The state duty when buying an apartment is one of the mandatory taxes. Do not pay it will not work. Prior to registration of the rights of the new owner, it will be necessary to present the appropriate receipt. That is why both the buyer and the seller of real estate should carefully study this issue before completing the transaction. It is necessary to take into account many nuances: who pays and when, why this tax is needed, etc.
State duty when buying an apartment
Any real estate transaction requires registration with government agencies. All work related to the reception, subsequent verification and processing of documents are considered paid services. That is why the state has introduced an appropriate fee, which is considered mandatory.
It should be noted right away that this is a single payment. Selling real estate is a legal transaction in several stages. Some of them involve the payment of duties to the state budget. If this is neglected, it will not be possible to legally conclude a transaction between the buyer and seller.
Here are the stages they go through in the process of buying and selling real estate:
- Verification of legal purity.
- Drawing up a preliminary contract.
- Signing the main document.
- Registration of the contract signed at the previous stage.
- Mutual settlements.
- Registration of ownership of the new owner.
- Payment of taxes.
In accordance with this procedure for conducting a transaction, taxes in favor of the state will have to be paid at the fourth and sixth stages.
State Duty Size
Since 2018, it matters who pays the fee. For an individual, its size is lower than for a legal entity. Let us dwell on these nuances in more detail.
The minimum state fee for buying an apartment for legal entities is 33,000 for both of the following documents. The exact amount varies by region. For individuals - 3,000 rubles. Of these, 2,000 rubles for the issuance of a certificate of ownership. Another thousand rubles will cost the registration of the contract between the seller of real estate and its buyer.
Mortgage
High real estate prices are forcing customers to resort to banking services and request the issuance of targeted loans. In the case of real estate acquisition, such a loan will be called a mortgage. What does this have to do with the state duty when buying an apartment? The most direct.
In accordance with Russian laws, a mortgage agreement must also be registered. All such transactions are displayed in the Unified State Register of Real Estate. This is necessary in order to ensure safety in their commission. Such actions should prevent such situations when the same object is pledged to several buyers at once.
To make an entry in the USRN will also have to pay a state fee. In fact, those who purchase real estate on a mortgage pay one tax more than those buyers who rely only on their own funds.
For individuals, the amount of payment in favor of the state is from 200 to 3000 rubles. If you need to register ownership of a new owner, the state duty for buying an apartment will be 3000.
For legal entities, duty rates are much higher. That is why it is extremely unprofitable to make transactions on their behalf. Registration of a mortgage agreement will cost 28,200 rubles. A similar procedure for ownership for a legal entity will amount to 22,000 rubles in favor of the state.
New building
Buyers do not always buy real estate in the secondary market. Some of them become the first owners, concluding an agreement with the developer and investing money in the construction of the building.
If the apartment is purchased before the delivery of the property, registration of the DDU is required. The state duty for an apartment buyer will be from 350 to 6,000 rubles. If necessary, to amend the registered contract, a tax of 350 rubles is again levied.
Resellers
Those buyers who purchase housing from the previous owner will also have to pay a state fee.
Her size:
- for individuals - 350 rubles;
- for legal entities - 1000 rubles.
Who pays?
When making a transaction between the seller and the buyer, this question always arises. Of course, for many, the option would seem attractive, if nothing at all needs to be paid to the state. However, this is out of the question.
All transactions conducted in Russia with real estate must be recorded. Including the USRN. Since recently, only an extract from this Register can be a confirmation of ownership.
That is why the seller and the buyer still have to resolve issues related to the payment of state duties. There may be several of them during the entire transaction procedure.
Will have to agree on their own who pays the state fee when buying an apartment. Typically, such costs are borne by the buyer of the property. However, other options are possible. Tax pays:
- buyer;
- seller;
- the amount is divided equally.
The participants in the transaction independently agree who should pay the state fee when buying an apartment. If the first option is selected, and there are several buyers, they divide the amount among themselves. The same goes for the selling side.
The seller has an important duty. Its task is to submit a document to the Rosreestr with a request to transfer ownership to the new owner. No fees are provided in this situation.
Features
Those who make a deal with real estate need to prepare for the double payment of state fees.
The first is for registering the contract.
The second - after the completion of the transaction for registration of ownership. It is paid by the buyer.
So it was before.
After some changes in the legislation, the only document requiring mandatory registration is an extract from the USRN. It is for her that you need to pay a state fee, the amount of which depends on who pays it: an individual or a legal entity.
How to pay?
A receipt is issued after the entire package of documents necessary for registration of ownership is provided. Having paid the tax, it must be saved. In the future, this will be a confirmation that the state duty has indeed been paid.
Step-by-step instructions for payment - no less relevant issue. Where to pay the state fee for buying an apartment? This procedure cannot be called complicated.
First of all, you need to get a receipt by which payment will be made. This document is issued after documents have been submitted allowing registration of the contract of sale.
Then it remains to use the most convenient way:
- Payment at a banking institution.
- Appeal to the MFC. Such centers offer a wide range of services. Problems with the payment of state duty for the purchase should not arise.
- Through the personal account of the bank. To do this, you must have a card issued by him previously.
After making the state duty, it is necessary to save the received receipt or other payment document. In the future, you will need to confirm the fact of tax payment. Without an appropriate document, it will be difficult to do so, and a purchase and sale transaction may be delayed or even disrupted. To avoid such consequences, just keep a receipt of payment of state duty.
Is it possible not to pay state duty?
In some cases, the state exempts individuals from paying this tax. For many, this information will not be superfluous. However, this does not apply to legal entities. For them, the abolition of state duty is not provided. All of the following applies only to individuals.
So, the state duty can be reduced if one of the parties to the transaction is among the beneficiaries. In this case, the second party (it may be the seller or the buyer) fulfills its duties related to the payment of tax in full.
Exempted from state duty:
- low-income citizens;
- those who transfer property to children, including adopted children;
- those who make a deal with a spouse or other close relative.
In the last two situations, the participation of a notary is required.
Now you know what state fees you have to pay when buying an apartment, what is the payment procedure and where can this be done. As it turned out, for legal entities its size is much higher than for individuals.