State duty for a gift agreement - legal advice in 2021

Concept of donation

Donation is a civil legal relationship that arises in connection with the gratuitous transfer of certain goods from one person to another.
The key characteristic of the transaction is its unilateral binding nature. The legal structure under consideration does not allow imposing obligations on the donee to perform reciprocal beneficial actions in favor of the donor, even if they are of an insignificant or symbolic nature. In most cases, people give things, that is, objects of the material world. Only the owner or an attorney acting on behalf of the owner can act as an alienator. The range of potential gifts is much wider than is commonly believed. Donation can be made:

transfer of money;
transfer of property rights to the donee;
transfer of debt to the donor.

Unlike a will, a gift is a two-way transaction. It is impossible to make a donation against the will of the recipient or without his knowledge. The recipient can accept the gift or refuse it. The right of refusal is retained by the donee until he receives the item in kind, even if the deed of gift has already been signed, notarized and registered in the Unified State Register.

Taxes and duties

The donation procedure is not mutually beneficial from a material and financial point of view. The donor transfers the gift free of charge, forever and without the possibility of taking the property back. Cancellation of a donation occurs in rare cases due to special reasons, as specified in Art. 578 of the Civil Code of the Russian Federation, and is also carried out in court.

The procedure of donation between close relatives is exempt from taxes; the recipient has the right not to submit a tax return. It is still necessary to confirm your legal right to be exempt from state duties by having a deed of gift, as well as documents clearly establishing your relationship with the donor: a certificate from the registry office.

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The cost of registering a deed of gift yourself

Donations of cheap things can be made orally, provided that the conclusion of the transaction and the transfer of the gift coincide in time. A written agreement is required when:

giving is promised in the future;
donor - organization, value of the gift is more than 3 thousand rubles;
the donor is an individual, the value of the gift is more than 10 thousand rubles.

Notarization of deeds of gift for real estate in Russia was mandatory until 1997. In connection with the adoption of 122-FZ, notarization as a way of giving legal force to such agreements was replaced by state registration in the Unified State Register of Real Estate Rights.

At the beginning of 2021, 218-FZ “On State Registration of Real Estate” came into force, replacing 122-FZ. The key innovation is the creation of a unified state real estate register (USRRN), which united disparate and often contradictory information contained in the Unified State Register of Real Estate and the State Register of Real Estate (State Real Estate Cadastre).

In relation to donations, the essence of the improved registration procedure comes down to the introduction of the “single window” principle. The parties to the transaction who apply to the MFC (multifunctional center for the provision of administrative services) or directly to the territorial body of Rosreestr submit a single application and one package of applications.

Donating a car is associated with its deregistration for the donor and registration for the donee. As before, a technical inspection is provided, checking for the absence of unpaid fines, and issuing transit numbers. However, the efficiency of the parties to the transaction and the efficiency of the traffic police officers often make it possible to carry out all procedures on site within one day.

Procedure for payment and amount of state duty for donating an apartment

Most often, the object of donation is real estate or movable property. You should know that a deed of gift is issued if the value of the gift exceeds 10 thousand rubles. If particularly valuable property is transferred, then in addition to the agreement, the parties draw up a transfer and acceptance certificate.

Sberbank branch. You can also take payment details.
Post office. Some types of payments, including the state duty for donating an apartment, can be made there.
Payment terminals. The convenience of this payment method does not reduce its disadvantages. Firstly, the terminals do not give change, and secondly, they do not always provide a receipt for payment.
Internet services. Citizens who use electronic wallets or have access to their personal account of a particular bank often pay online. At the same time, do not forget to print out receipts.
Unified service portal. To pay without leaving your home, you can use this service.

Cost of registration of deed of gift for registration of real estate and car

The cost of the state fee for registering a gift agreement in 2021 depends on how the transaction will be executed. You can use the help of a professional, or you can do everything on your own.

The amount of the state duty for registering the transfer of ownership of real estate in Rosreestr on the basis of a gift agreement depends on the status of the donor and the recipient and, based on subparagraph 22 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation, is:

2000 rubles for citizens who are individuals;
22,000 rubles for legal entities and organizations.

The state fee is paid through the bank. A receipt for payment of the state fee for registering a gift agreement can be obtained directly from a financial institution.

If the registration of the apartment donation agreement is carried out at the MFC, then the fee for registration actions can be made using terminals that are installed in the multifunctional center.

The state fee for registering the alienation of property rights on the basis of a donation agreement for a share of an apartment is 200 rubles (see subclause 23 of clause 1 of Article 333.33 of the Tax Code of the Russian Federation).

The state fee for registering a land donation agreement for individuals is 350 rubles. (see subparagraph 24 of paragraph 1 of Article 333.33 of the Tax Code of the Russian Federation);

The state fee for registering ownership of a share of a land plot of agricultural land is 100 rubles (see subclause 26 of clause 1 of Article 333.33 of the Tax Code).

State duty is a national tax, the payment of which is a condition for performing certain legally significant actions. If you are registering a deed of gift yourself, you will have to pay the state duty once (during registration); if you are registering through a notary, you will have to pay it twice (for notarization and state registration).

Amounts of state fees for registration actions in the Unified State Register depending on the type of assets:

land or buildings, provided that a person is gifted with it - 2 thousand rubles;
land or buildings, provided that the institution is endowed with it - 22 thousand rubles;
land plot for dacha/subsidiary farming, construction of individual housing/garage – 350 rubles;
house, outbuilding or other real estate located on the site specified in the previous paragraph - 350 rubles;
enterprise as an integral complex – 0.1% of the cost, maximum 60 thousand rubles;
share in the right of common ownership: for premises in an apartment building – 200 rubles; for an agricultural plot – 100 rubles; for real estate as part of a mutual investment fund (mutual investment fund) - 22 thousand rubles.

Cost of state registration in the traffic police:

issuance of new state signs for a car - 2 thousand rubles, for a motorcycle, trailer, tractor and other self-propelled equipment - 1.5 thousand rubles;
issuance of a new technical passport - 800 rubles, a new certificate of state registration - 500 rubles;
issuance of transit numbers – from 200 rubles, depending on consumables.

Cost of registration of deed of gift: general and at the notary. Important points:

the amount of state duty in Russia is unified, there are no regional specificities for its payment;
registrars of the State Traffic Safety Inspectorate and Rosreestr are civil servants, therefore there can be no talk of paying for their services/work in addition to the state duty;
if there are several donees, the total amount of state duty on the transaction does not change, but is paid by the donees in proportion to the shares in the ownership of the subject of the donation;
if the gift is a share in the property right, when calculating the state duty, the value of this particular share, and not the object as a whole, is taken into account.

Duty amount

The amount of the state duty varies depending on the type of legally significant action performed in the interests of the payer.

Since registration of the gift agreement is not carried out, the state fee only needs to be paid for the acquisition of property rights and for the alienation of them.

Therefore, the total payment must be distributed between the parties to the transaction in equal shares, including if there are more than 2 people participating in the transaction.

In the case where both individuals and legal entities participate in the registration procedure for a gift agreement, then in 2021 each of them pays a fee determined by law, divided by the number of participants in the transaction.

You can familiarize yourself with the increased amounts of state duty for various legal actions on the pages of the Tax Code of the Russian Federation, or on Internet portals of the relevant nature.

Independent preparation of a deed of gift before registration: do you need to pay?

If the donor has a standard package of title and technical documentation for the alienated land or real estate, no pre-contractual preparation is required. To donate a vehicle, it must be deregistered, undergo a technical inspection and undergo a number of checks. To do this, you need to go to the traffic police in a car.

Since the donation is made free of charge, the value of the alienated property is not of fundamental importance for the validity of the transaction itself. However, it is important for taxation purposes, including for payment of state duty and personal income tax (personal income tax).

The parties do not risk anything. In any case, the deed of gift will be read by the registrar of Rosreestr or the traffic police. In this case, the deed of gift will have to be rewritten, the procedure may be somewhat delayed. However, this is where the negative consequences end.

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Services for the preparation of deeds of gift, state registration applications and the formation of a package of applications are provided to everyone by many law associations, independently practicing lawyers and realtors. Notaries usually take on the task of drafting texts of deeds of gift if the client orders notarization of the transaction as a whole or at least the signatures of the parties. The cost of registration of a deed of gift is negotiable.

Projects of independently compiled deeds of gift are submitted to the MFC, the territorial body of Rosreestr or the State Traffic Safety Inspectorate unsigned. Signing by the parties or their representatives takes place in the presence of the state registrar so that he can verify the identity of the signatories.

Independent execution of a deed of gift before registration may be associated with the costs of renewing lost title documents, as well as with payment for the services of a specialist who will draw up a deed of gift and accompany the state registration.

Is tax paid when donating an apartment to a relative?

After this, the new owner must submit this certificate to the BTI and submit a certificate of form 3-NDFL to the customs office. Based on the results of document verification, the tax on donating an apartment to a relative will be calculated either in full (13% of the market value), or not calculated if close relatives participated in the agreement.

The agreement can be completed at home, but it is better to do it in the office of a qualified notary. This will prevent you from making inevitable mistakes. A lawyer will help you calculate what tax on donating an apartment to a relative will have to pay in the absence of a close relationship.

A little about taxes

The state fee is not charged when drawing up an agreement for donating money or any other property between relatives. Do not confuse state duty and tax - these are two completely different payments.

If you decide to enter into a gift agreement with a relative, the tax will be charged in full. In this case, there is no exemption (see paragraph 1 of Article 224 of the Tax Code of the Russian Federation).

However, tax is not charged for a gift agreement between close relatives (see Article 14 of the RF Tax Code) (see clause 18.1 of Article 217 of the RF Tax Code). Spouses, children, parents or legal representatives, grandchildren, grandparents, brothers and sisters do not pay a tax of 13% on the value of the gifted property. Other relatives are required to pay personal income tax in full.

To repay the state fee, cash and non-cash forms are allowed. The fact of payment is confirmed by a payment order or receipt.

You can make payment using one of the following methods:

at the bank/post office;
via a payment terminal;
on the government services website;
non-cash transfer from an account;

By clicking on the button, you consent to the processing of your personal data and agree to the personal data processing policy.

In addition to the state duty, there is also a tax on the acceptance of a gift. It is 13% of the value of property received by inheritance. This is due to the fact that such property is recognized as income. The donee pays the tax, since it was he who received the benefit and income.

Only close relatives of the donor are exempt from tax. For them, the obligation disappears, as this is provided for by law.

That is why a gift agreement is often concluded between close relatives.

The tax is calculated based on the amount of property indicated in the assessment. If one has not been carried out, then the amount is taken from the donation agreement itself.

Thus, the state fee for drawing up a donation agreement for an apartment is paid only with the participation of a notary in the matter. Its size directly depends on the closeness of relationship between the donee and the donor and the value of the property that is the subject of the donation.

Who pays the state fee for a gift deed in 2021

Answering the question of who pays the state duty for a donation agreement for real estate and movable property, it is worth noting once again that as a result of concluding the transaction in question, the donor voluntarily agrees to increase the recipient’s property at the cost of reducing his own, and the latter does not pay him the gift in money or services, it is logical that the obligation to pay the state duty falls on him.

Taxation of the transaction

Many visitors to the Legal Ambulance website confuse two completely different, but related concepts when concluding a gift - tax and state duty. The amount of tax today is still 13% of the total market value of the gift object , which was specified by the parties in the agreement and parties included in the category of close relatives, which the law classifies as:

Children;
spouses;
sisters;
brothers;
grandfathers;
grandmothers,
parents (both natural and adoptive);
grandchildren.

Other relatives (for example, uncles and aunts) are considered distant and transactions with them are subject to taxation.

Notarization of deed of gift

The state duty for an apartment donation agreement is charged in the case when we are talking about the whole object (apartment, house, plot of land, garage, etc.), as well as about its part. If the property belongs to several co-owners at once, then each of them must provide written consent to the transaction, including the legal representatives of minors who are part of the co-owners.

You can do without notarization, but in certain cases, the absence of notarization will make the transaction invalid. Such cases include:

The donor is legally married. The spouse's consent to the transaction will need to be notarized.
The participant in the transaction is a minor who requires the consent of a legal representative, certified by a notary.
Part of the real estate object is involved in the transaction, or a donation of an object belonging to several owners is made.

The amount of the notary fee is determined differentially, depending on the relationship between the donor and the recipient. In this case, as a rule, the cost of additional services (for example, signature certification) is added to the cost of the fee.

Additional services can be provided in a notary office personally by a notary, or by a third-party organization (often an individual entrepreneur). The amounts vary depending on the region and the specific office. There is no single tariff schedule for these services.

When a transaction is made between close relatives (parents and children, spouses, grandchildren), then the amount of the notary fee is determined by the formula: 3000 rubles. 0.2% of the assessed value of the property. The total amount is not more than 50,000 rubles.

If the parties to the donation are not close relatives, then the amount of the notary fee depends on the estimated value of the gift:

Cheaper than 1 million rubles: 3000 rubles. 0.4% of the estimated value of the gift.
More expensive than 1 million rubles, but cheaper than 10 million rubles: 7000 rubles. 0.2% of the estimated value of the gift in excess of 1 million rubles.
More expensive than 10 million rubles: 25,000 rubles. 0.1% of the estimated value of the gift in excess of 10 million rubles, but not more than 100 thousand rubles.

Payment is made directly on the spot or at the nearest Sberbank branch.

In 2021, notarization of the donation of a land plot, house ownership, apartment, room, garage or parking space is not necessary (general rule), but can be carried out on the initiative and at the expense of the parties to the transaction.

The donation of a share in the right of joint ownership of real estate assets is subject to mandatory notarization. The rule also applies to cases where all shareholders simultaneously act as donors within the same transaction. Exception: a deed of gift, the subject of which is:

land share;
assets included in the UIF (mutual investment fund).

Agreements regarding real estate made with the property of minors and people whose legal capacity is limited by the court are subject to mandatory certification. This applies to donations only in certain cases, since, as a general rule, parents and guardians do not have the right to make transactions on behalf of their children and wards aimed at reducing their assets.

The need to involve a notary in the preparation of a deed of gift may be due to specific circumstances:

alienation of marital assets (it is necessary to notarize the consent of the donor’s marital partner);
by one of the parties to the transaction through an attorney (a notary certifies the power of attorney).

The parties to legal relations can optionally certify their agreements in their entirety or certify the authenticity of the signatures on the deed of gift. At their core, these notarial actions are different. When certifying a transaction, the notary is responsible for its essence and content. Among other things he:

confirms that the gift belongs to the alienator;
establishes the absence of rights to it from outsiders (for example, the donor’s spouse);
checks the gift for absence of encumbrances;
coordinates all the terms of the transaction and guarantees their legality.

By certifying the authenticity of the signatures of the parties to the transaction, the notary confirms only that the deed of gift was actually signed in his presence by the persons indicated in it. The notary is responsible for establishing the identity and legal capacity of the signatories, but not for the contents and legality of the deed of gift.

Types of state fees under a gift agreement

The costs of the deed of gift depend on the method of execution of the document. According to the new rules, when donating real estate, citizens must pay only the state fee for registering property rights. Without registration in Rosreestr, the owner does not change. However, most citizens prefer to draw up an agreement with a notary, and only after that contact the registration authority.

[For execution of the contract]

The donor can draw up a deed of gift independently. To do this, just find a sample document and remake it according to your data. Signing an agreement with a notary is necessary in cases where there is a possibility that other applicants for the property may challenge the transaction. Rosreestr accepts both an agreement in simple written form and a notarized one.

The amount for registering a document with a notary depends on the object of the gift and its value. The payment consists of a fee for drawing up the contract and for certification of the document. The cost of a notary's office to draw up a document ranges from 2 to 8 thousand rubles, depending on the region and type of gift.

This is interesting: Samples of filling out 3-NDFL when donating a land plot

The cost of the deed of gift certificate is regulated by the Tax Code. According to the Tax Code of the Russian Federation, Art. 333.24 the amount will be ½ percent of the cost of the object, but not less than 300 rubles. and no more than 20 thousand rubles.

[For registration of property rights]

According to the new rules, a transaction for the transfer of ownership rights through a deed of gift does not need to be registered with Rosreestr. However, the recipient of the gift and the donor are required to re-register the rights to the immovable object with the registration authority. Without appropriate registration of the transfer of rights from one owner to another, the alienation will not be valid.

When registering a donation, actions to make changes to the owner’s data in the state register are paid. When filling out the receipt, you must enter information about the donor and recipient.

General provisions

A deed of gift is a transaction within which property rights are transferred between the parties. The one who gives is the giver. The person receiving is called the recipient.

Characteristic features of the deed of gift:

there is an item of donation;
voluntariness;
mutual consent to the transaction;
gratuitousness;
written form for all gifts whose value exceeds 3,000 rubles;
can be issued for the entire object, its share (Article 576 of the Civil Code).

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In fact, the law does not determine the requirements for registering the donation of a share or an entire apartment with a notary, for whose services a fee is provided. But if possible, it is still better to carry out such a procedure, since the signature of a specialist guarantees the legal purity and validity of the transaction.

The donation can be notarized. However, according to the law, this does not apply to the mandatory conditions of the transaction (see paragraph 2 of Article 163 of the Civil Code of the Russian Federation), but a professional will help to correctly draw up all the documents and certify them so that third parties do not have the opportunity to prove the invalidity of the gift agreement.

When registering a transaction with a notary, the cost of the gift agreement will depend on the notary fee and the estimated value of the alienated property (see Article 22.1 of the document “Fundamentals of the legislation of the Russian Federation on notaries”).

Questions like “How much is the state duty for a gift deed?” inappropriate here. The contract of donation of funds is not subject to duty, since no transfer of ownership is recorded anywhere.

In this case, we can only talk about taxes and the notary tariff, which in 2021, based on subparagraph 4 of paragraph 1 of Article 22.1 of the document “Fundamentals of the legislation of the Russian Federation on notaries” is:

for amounts up to RUB 1,000,000. – 2000 0.3% of the transaction amount;
for amounts up to RUB 10,000,000. – 5000 0.2% of the amount over 1,000,000 rubles;
for amounts over 10,000,000 rubles. – 23000 0.1% of the amount over 10,000,000 rubles, but not more than 500,000 rubles.

All notaries simultaneously collect:

state duty or notary fee - funds transferred to the state treasury;
payment for your own services.

The terms “state duty” and “notary tariff” refer to mandatory contributions to the treasury. The difference is that the state fee is collected by state notaries, and the notary fee is collected by private notaries. Their size is the same and is established by regulation. It is noteworthy that the notary fee for services performed on the road (outside the notary’s office) is charged in an amount increased by 1.5 times.

Payment for technical services of a notary is made by agreement. In practical terms it looks like this. The notary sets prices for his services, and the client can agree or disagree with them. For regular customers, bargaining and discounts are often possible.

Notarization of real estate transactions takes place at its location. Therefore, the freedom of choice of a notary for the parties to the legal relationship of donation is limited to the boundaries of one notarial district. For this reason, the cost of registering a notary deed for real estate re-registration with specialists from one district is commensurate. And vice versa. The cost of such services in the capital and in provincial cities may differ significantly.

This feature (price difference) is worth taking advantage of if possible. Any notary in the Russian Federation is allowed to draw up:

deed of gift for movable property;
power of attorney to receive or accept a gift;
power of attorney for representation of interests in the registration authority;
spouse's consent to the donation.

Cost of service No. 1 - drawing up and certification of a share donation agreement

The cost depends on whether you contacted a notary on a mandatory basis or at your own request. We advise you to carefully read in what cases the contract must be certified, because if you go to a notary at your own request, it costs more.

If the contract must be certified

A) Drawing up a contract - from 3 to 9 tr. In each region, the price for compilation differs because it is not determined by law. It is established by the local notary chamber at a general meeting. In addition, the price changes every year. For example, at the time of writing in Moscow - 6 thousand rubles, in St. Petersburg - 4.8 thousand rubles, in Arkhangelsk - 8.8 thousand rubles. This is called technical and legal services. Is it possible to bring your own gift deed and not pay for drafting?

cost of the certificate = 0.5% * cadastral value of the apartment share

The cost of the certificate also has a framework - it must be at least 300 rubles. and no more than 20 tr.

First you need to find out the cadastral value of the entire apartment - instructions. Next, multiply the cadastral value of the apartment by the size of the share being donated. For example, a 1/3 share is given, the cadastral value of the entire apartment is 3.4 million rubles. It turns out the cadastral value of the share: 1/3 * 3.4 million = 1.33 million rubles.

If the contract is certified at your own request

(no mandatory notarization is provided)

A) Drawing up a contract - approximately from 4 to 10 tr. In each region, the price for compilation differs because it is not determined by law. It is established by the local notary chamber at a general meeting. In addition, the price changes every year. For example, at the time of writing in Moscow - from 8 tr., in St. Petersburg 6 - 8 tr. Is it possible to bring your own gift deed and not pay for drafting?
B) Notarization (certification) of the agreement - % of the transaction amount. Usually, when donating a share, notaries take its cadastral value for the transaction amount. Is it possible to indicate another value instead of the cadastral value?

You can only find out the cadastral value of the entire apartment - instructions. Next, multiply the cadastral value of the apartment by the share. For example, a 1/3 share is given, the cadastral value of the entire apartment is 4.1 million rubles. It turns out the cadastral value of the share: 1/3 * 4.1 million = 1.36 million rubles.

The percentage for certification depends on the amount of the transaction and whether it is given to a close relative. Tariffs are taken from clause 1 of Art. 22.1 Basics about notaries.

A share of the apartment is given to a close relative(s)

That is, spouse, parent, son/daughter, grandson/granddaughter.

— If the cadastral value of a share is up to 10 million rubles, then certification of the contract costs 3,000 rubles. + (0.2% * cadastral value of the share).
— The cadastral value of the share is more than 10 million rubles, then 23,000 rubles. + (0.1% * (cadastral value of the share - 10 million)). But the final cost of the certificate should not exceed 50 tr.

Invalid transaction

A state fee is also charged for invalidating a gift agreement in court. The size of the fee may vary. The amount depends on the type of claim: property or non-property. A property claim, in turn, is divided into a claim with an assessment and without an assessment.

Based on this, the state duty for terminating a gift agreement when filing a property claim may be as follows (see subparagraph 1 of paragraph 1 of Article 333.19 of the Tax Code of the Russian Federation):

if the gift agreement is canceled and the application is submitted for an amount of less than 20,000 rubles, then the state duty is 4% of the amount of the claim, but not less than 400 rubles;
if an application to the court to cancel a gift agreement is filed for an amount less than 100,000 rubles, then the state duty is 800 rubles 3% of the amount more than 20,000 rubles;
if a claim to invalidate a gift agreement is filed for an amount less than 200,000 rubles, then the state duty is 3,200 rubles 2% of the amount over 100,000 rubles;
if the application is for an amount less than 1,000,000 rubles, then the fee is 5,200 rubles 1% of the amount over 200,000 rubles;
if a claim for termination of a gift agreement is filed for an amount of more than 1,000,000 rubles, then the state duty is 13,200 rubles 0.5% of the amount over 1,000,000 rubles, but the contribution should not exceed 60,000 rubles.

The state fee for registering a real estate donation agreement is a mandatory contribution upon concluding a transaction. Without a paid receipt, the organization involved in processing the transaction has the right to refuse to accept documents.

Registration of a gift agreement through a notary: fee cost

Registration of a gift agreement can be carried out with the help of notary offices. This is not a prerequisite, but rather a necessity, especially if there are risks that the transaction may be challenged by a third party.

Notary services for registration of deed of gift are paid. You are also required to pay a state fee for them. The cost in this case is not a strictly fixed amount, but is calculated at an interest rate. The rate is 0.5% of the value of the property and has maximum and minimum limits: 20,000 and 300 rubles, respectively.

To find out the real value of the donated object, you need to contact the BTI, or an appraiser acting on an independent basis.

Regardless of the payment of state fees, notary services are also subject to payment.

Registering donated property with a notary is a more reliable, but expensive way. Therefore, they rarely resort to it, preferring to save money and use in these transactions a well-drafted gift agreement, which provides for various controversial situations in the future.

Calculation of state duty

A state duty in the form of payment for government services is imposed on a deed of gift, an apartment, a room, a share, a plot of land and other property. It is confiscated for registering an agreement, issuing a certificate, filing a claim, appraising property, probing a will, collecting documentation and other professional actions.

It’s worth immediately distinguishing between concepts. State duty and personal income tax on gifts are different types of fees. The first tax is paid by almost all participants for mandatory registration and other government services. And personal income tax or income tax is withdrawn taking into account the degree of relationship.

Personal income tax of 13% is charged if:

the donor and the recipient are strangers;
there are distant family ties between the parties;
the applicant who accepted the gift sells it before the expiration of the three-year period.

So, readers are wondering to what extent the fee for donating land, apartments, or other types of real estate is withdrawn in Russia. What government services and in what amounts must be repaid in order to re-register the gift. Below we consider a list of expenses that arise when registering yourself, without involving a notary:

state fee for registration of the fact of donation (transaction) of a dacha, plot, apartment;
fee for transfer of rights.

The above expenses must be paid at the location of the object. The Tax Code provides for different tariffs for the same procedure for a citizen and a company. Legal entities always pay more. Tariffs are approved at the federal level, which makes them relevant for all subjects of the Federation.

When registering rights under a deed of gift for an apartment, a chamber is provided for the new owner in the following sizes:

2 thousand rubles. – for citizens;
22 thousand rubles. for institutions.

To issue a new certificate you will have to pay:

350 rub. – for individuals;
1000 rub. – for companies.

An important feature of donating a share from an object that is jointly owned is obtaining the consent of the other owners to the transaction. If we are talking about part of the property of a minor, the consent of his parents/adoptive parents/guardians will be required.

There is a fee for the certification provided to the client at the notary's office. Only after providing a receipt can a notary service be provided. The list of operations carried out and tariffs, uniform for all notaries in the country, are provided for in the law on notaries.

The law does not establish a fixed fee for notarization. At the same time, it determines the percentage by which the calculation is made. The amount is calculated based on the cost of the object. It is 0.5% of the price.

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To determine the amount of payment, the cost may be taken into account:

cadastral, you can get it from the Unified State Register of Real Estate;
inventory, this is an estimate from the BTI;
the general market price is established by an independent expert.

The cost of services of appraisal companies is paid additionally. You will have to pay 2,500-5,000 thousand rubles for them, depending on the appraiser’s tariffs and the type of property. Luxury real estate is valued at the maximum level.

The amount for the gift cannot be lower than 300 and higher than 20,000 rubles.

Within a family, can a land plot be donated to a relative; is payment of a state tax required? And why are we talking about a plot of land if we are talking about donating residential properties? Let's talk about this in more detail.

For the re-registration of a house plot of land as part of the donation procedure, tax is paid for the following procedures:

registration of an agreement under a gift deed;
making changes to the Unified State Register for land;
changing data on the new owner in the Unified State Register for an apartment (house).

Land registration fees:

350 rubles – for individuals;
1000 rubles – for enterprises.

To register the agreement you will have to pay:

200 rubles – citizens;
600 rubles – to enterprises.

One important feature of a deed of land, which is distributed among several recipients, is the need for a clear distribution of shares. The contract will be worthless due to the absence of this parameter.

The donation agreement, certified by a notary or only by the signatures of the parties, is presented together with other documents to the territorial office of Rosreestr to register the transfer of ownership rights from the donor to the donee. Applicants are required to pay the tariff established by law within no more than 10 days from the date of submission of documents, otherwise the papers will be returned and the registration procedure will be cancelled.

The amount of the state duty (Article 333.33 of the Tax Code of the Russian Federation) depends on who exactly submits the application to change the owner of the property:

Individuals – 2000 rubles;
Legal entities – 22,000 rubles.

Previously, in order to register the transfer of ownership rights, it was necessary to first register a deed of gift. However, from 03/01/2013, in accordance with Federal Law No. 302 of 12/30/12, this rule was canceled. Now the deed of gift is considered certified when it bears the signatures of both parties or their legal representatives.

The obligation to pay the state fee for state registration of a change in the owner of a property lies with the one who submits the application to the territorial body of Rosreestr (Article 333.17 of the Tax Code of the Russian Federation). The applicant can be an individual or a legal entity.

It is possible to register the transfer of real estate from one owner to another only upon the application of the copyright holder. From the moment the deed of gift is signed, this right belongs to the recipient. However, Art. 16 Federal Law No. 122, we allow the acceptance of an application from a person specified as one of the parties to the donation transaction. In other words, both the donor and the recipient have the right to submit an application for state registration and then pay the state fee.

Who exactly will ultimately submit the application and pay for the certification of the transaction, the parties must decide with each other independently. It is worth remembering that when issuing a payment receipt for payment of the state fee for registering a change of ownership of a property, it must indicate the details of the same person on whose behalf the application for registration was submitted to Rosreestr.

The state fee is charged when registering a deed of gift for an apartment with a notary. Sometimes this is desirable or simply necessary.

Certification of a donation agreement for an apartment by a notary reduces the grounds for challenging it, such as non-compliance with the form or errors in content. The notary acts as a guarantor of the legality of the transaction.

According to Article 22.1 of the “Fundamentals of the Legislation of the Russian Federation on Notaries,” tariffs are established for certification of transactions that are not defined by law as necessarily subject to notarization. If the donation occurs in favor of the husband (wife), parents, children or grandchildren, then with the value of the property:

up to 10 million rubles, you must pay a fee of 3,000 rubles 0.2% of the appraised value of the apartment;
over 10 million rubles – 23,000 rubles 0.1% of the assessed value of property exceeding 10 million rubles.

For donations in favor of other persons, a fee is paid in the amount of:

if the value of the donated property is up to 1 million rubles – 3000 rubles 0.4% of the assessed amount;
from 1 to 10 million – 7000 rub. 0.2% of the assessed value of the property, over 1 million;
over 10 million – 25,000 rubles 0.1% of the amount exceeding 10 million rubles, but in an amount not exceeding 500 thousand rubles.

The indicated amounts do not include the cost of additional services provided by the notary. If there were any, they are paid separately in accordance with the established rate for services.

The estimated cost of an apartment and its real price are two completely different figures. That is why the size of the state duty depends on how much the apartment is valued.

The notary fee for certifying a deed of gift is set in relation to the type of assets, their value, and the presence of family ties. Let's consider the amount of deductions to the treasury when donating real estate to a spouse, child, or grandchild:

When the value of real estate is within 10 million rubles, the duty is calculated according to the formula: 3 thousand rubles. 0.2% of this cost.
When the value of real estate exceeds 10 million rubles, the duty is calculated according to the formula: 23 thousand rubles. 0.1% of the amount calculated as the difference between the cost of the gift and 10 million rubles. The total amount in any case is limited to 50 thousand rubles.

The following is a current method for calculating duties in 2021 when donating real estate to people who are not closely related.

If the value of the gift is within 1 million rubles, the state duty is calculated according to the formula: 3 thousand rubles. 0.4% of the value of the gift.
When the price of real estate exceeds 1 million rubles, but is within 10 million rubles, the state duty is calculated using the formula 7 thousand rubles. 0.2% of the amount calculated as the difference between the value of the gift and 1 million rubles.
If the value of real estate exceeds 10 million rubles, the state duty is calculated according to the formula: 25 thousand rubles. 0.1% of the amount calculated as the difference between the value of the gift and 10 million rubles. The total amount in relation to housing and land plots for individual housing development is in any case limited to 100 thousand rubles.

Service No. 2 - submission of a gift agreement for registration of the transaction

Now the notary must submit a notary agreement for registration with the rest of the documents HIMSELF AND FOR FREE, because this is already included in the service for certifying the transaction. Notaries have such responsibilities since February 2021 on the basis of Art.

Expert opinion

Orlov Andrey Semenovich

Practitioner lawyer with 10 years of experience. Specializes in criminal law. Member of the Bar Association.

1 of Federal Law dated August 3, 2018 N 338-FZ. This law excluded the notary's tariff from Art.

22.1 Fundamentals about notaries, and there he added to the 2nd paragraph - that a notary does not have the right to charge money for additional legal services.

The parties to the transaction must pay the notary only the state fee for registering the transaction - 2000 rubles (clause 22 clause.

1 tbsp. 333.33 Tax Code of the Russian Federation).

If a notary submits documents electronically, Rosreestr has set a discount of 30% - you only need to pay 1,400 rubles. According to the law, the state fee is paid by the donee, because

he is the beneficiary, but in practice the notary doesn’t care who gives the money.

After the transaction is registered in Rosreestr, the donee will become the new owner of the share. The documents can be collected from the notary. Some notaries notify you about this by phone, while others will have to call you yourself.

Of course, the parties can refuse and submit the agreement for registration themselves. You will also have to pay 2000 rubles. for state duty.

State duty: payment features

The state fee for examining the signature under any deed of gift, regardless of the type of property being donated, is 100 rubles. for signature. Since two signatures are affixed to the deed of gift, the total amount is 200 rubles. The fee for state registration of a power of attorney to represent the donor or donee when signing, notarizing or state registration of a transaction is 200 rubles.

The state duty for transferring the deed of gift and the attached package of documents to Rosreestr on traditional paper or electronic media is paid with a state duty in the amount of 1 thousand rubles.

If the donee is a person, the cost of registering a deed of gift independently starts from 2 thousand rubles, which are paid for re-registration of property rights in the Unified State Register. The cost of notary registration varies and is determined, among other things, by the prices of a particular notary.

Price of the issue: registration of deed of gift

How much will it cost to register a gift deed? The price of the issue will depend on which method of registering the document will be chosen, as well as whether the donor and the donee will have the agreement certified by a notary. It is not necessary to seek help from a notary and, if desired, you can carry out the registration procedure yourself.

In case of an independent registration procedure, the state fee of the gift agreement will consist of:

Tax for registering a gift agreement as a transaction. If this procedure is not carried out, the document will be declared invalid;
Tax for converting property into property.

These payments must be made at the place where the document will be registered.

Based on the Tax Code, the following rates are provided for the registration procedure of rights, depending on the category of payer:

2,000 rubles for individuals;

The given amounts are the same for the entire territory of the Russian Federation, that is, they are established at the federal level.

Expert Last changes: January, 2021 8,552

The state duty for a gift agreement in 2021 will be the same as in the previous year and amounts to 2,000 rubles. Next, we’ll talk about what the state duty is charged for when drawing up a deed of gift and when it needs to be paid.

Algorithm for drawing up a gift agreement
Who pays the state fee for registering a deed of gift?
Amount of state duty
Amount of state duty in shares