How much will tax rates and state duties increase?
Deputies approved amendments to the Tax Code of the Russian Federation, providing for an increase in the tax burden on expensive real estate from 2025. The law will only affect real estate and land plots, the cadastral value of each of which exceeds 300 million rubles. At the same time, the final rates of property tax for organizations will be determined by regional authorities, and the property tax for individuals and land tax will be determined by the regional authorities. municipalities. For inexpensive properties, tariffs will remain at the same level.
Let us recall that the Ministry of Finance of the Russian Federation prepared a package of amendments to improve the tax system in the real estate sector at the beginning of summer. Less than a month has passed since, thanks to State Duma deputies, the innovations received the status of laws. According to the adopted document, the maximum rates of property taxes for organizations and individuals in relation to such expensive real estate are increased from 2% to 2.5%, and the land tax in relation to such land plots — from 0.3% to 1.5%. The property tax of organizations refers to regional taxes, and the property tax of individuals and land — to the locals. Therefore, specific rates are set at appropriate levels. The Tax Code establishes only maximum values that regions and municipalities are not entitled to exceed.
The law also doubles some state fees. Including for making changes to the records of the Unified State Register of Real Estate on rights, restrictions on rights and encumbrances of property, for state registration of agreements to amend or terminate a lease agreement registered in this register: for individuals — up to 700 rubles, for organizations — up to 1000 rub.
Up to 1000 rub. The fee for state registration of the transfer of ownership of a property is also increasing in connection with the reorganization of a legal entity in the form of transformation.
The fee for making changes and additions to the mortgage registration record will be 400 rubles. for individuals, 1200 rub. — for organizations. The state registration fee when changing the mortgagee or assigning rights under a mortgage will increase from 1,600 rubles. up to 2000 rubles, and when the owner of the mortgage changes — from 350 rub. up to 1000 rub. The amount of the fee for state registration of an agreement on participation in shared construction is also doubled: for individuals — up to 700 rubles, for organizations — up to 12 thousand rubles.
The fee for state registration of an individual’s ownership of a land plot for personal subsidiary farming, vegetable gardening, gardening, individual garage or individual housing construction, or for one being created or created on such a plot is also doubled property — up to 700 rub. If at the same time state cadastral registration is carried out, the fee will be 1000 rubles. There will be similar fees for state registration of rights to agricultural land, and the fee for state registration of a share in such land is doubled: from 100 rubles. up to 200 rubles.
The law, which contains other changes, will come into force on the date of official publication. Except for provisions for which other deadlines are established.