FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 31, 2025 No. 275-FZ

About modification of Chapter 25.3 of part two of the Tax Code of the Russian Federation

Accepted by the State Duma on July 17, 2025

Approved by the Federation Council on July 25, 2025

Article 1

Bring in part the second the Tax Code of the Russian Federation (The Russian Federation Code, 2000, No. 32, Art. 3340; 2004, No. 45, Art. 4377; 2005, No. 30, Art. 3117; No. 52, Art. 5581; 2006, No. 1, Art. 12; No. 27, Art. 2881; No. 31, Art. 3436; No. 43, Art. 4412; 2007, No. 1, Art. 7; No. 31, Art. 4013; No. 46, Art. 5553; No. 49, Art. 6071; 2008, No. 52, Art. 6218, 6219, 6227; 2009, No. 1, Art. 19; No. 29, Art. 3582, 3625; No. 30, Art. 3735; No. 52, Art. 6450; 2010, No. 15, Art. 1737; No. 19, Art. 2291; No. 28, Art. 3553; No. 31, Art. 4198; No. 32, Art. 4298; No. 40, Art. 4969; No. 46, Art. 5918; No. 48, Art. 6247; 2011, No. 1, Art. 7; No. 27, Art. 3881; No. 30, Art. 4566, 4575, 4583, 4587, 4593; No. 47, Art. 6608; No. 48, Art. 6731; No. 49, Art. 7063; 2012, No. 18, Art. 2128; No. 24, Art. 3066; No. 31, Art. 4319; No. 49, Art. 6750; No. 50, Art. 6958; No. 53, Art. 7578, 7607; 2013, No. 9, Art. 874; No. 14, Art. 1647; No. 23, Art. 2866; No. 30, Art. 4084; No. 44, Art. 5645; No. 48, Art. 6165; No. 52, Art. 6981; 2014, No. 16, Art. 1835; No. 26, Art. 3404; No. 30, Art. 4220, 4222; No. 43, Art. 5796; No. 45, Art. 6159; No. 48, Art. 6647, 6662; 2015, No. 10, Art. 1393; No. 18, Art. 2615; No. 27, Art. 3948; No. 48, Art. 6689; 2016, No. 11, Art. 1480, 1489; No. 27, Art. 4178, 4179; No. 49, Art. 6844, 6845, 6847; 2017, No. 27, Art. 3942; No. 31, Art. 4802; No. 49, Art. 7307, 7318, 7324; 2018, No. 1, Art. 14; No. 11, Art. 1585; No. 28, Art. 4144; No. 31, Art. 4822, 4823; No. 32, Art. 5094, 5095; No. 45, Art. 6828; No. 47, Art. 7136; No. 53, Art. 8412; 2019, No. 18, Art. 2225; No. 22, Art. 2665; No. 27, Art. 3523; No. 30, Art. 4100; No. 39, Art. 5371, 5374, 5375, 5376; No. 48, Art. 6740; 2020, No. 12, Art. 1647; No. 17, Art. 2707; No. 29, Art. 4507; No. 42, Art. 6508; No. 48, Art. 7627; No. 52, Art. 8603; 2021, No. 17, Art. 2887; No. 18, Art. 3049; No. 24, Art. 4215, 4217; No. 27, Art. 5133; No. 49, Art. 8147; 2022, No. 13, Art. 1955; No. 27, Art. 4609; No. 29, Art. 5206, 5230, 5273, 5289, 5290; No. 48, Art. 8310; No. 50, Art. 8787; 2023, No. 1, Art. 12, 30; No. 8, Art. 1211; No. 23, Art. 4007; No. 32, Art. 6121; No. 40, Art. 7121; No. 49, Art. 8656; No. 52, Art. 9524; 2024, No. 1, Art. 24; No. 13, Art. 1688; No. 18, Art. 2401; No. 29, Art. 4105; No. 33, Art. 4955; No. 45, Art. 6693; No. 48, Art. 7196; No. 49, Art. 7407; No. 51, Art. 7845; No. 53, Art. 8540; 2025, No. 26, Art. 3509) following changes:

1) in Item 1 of Article 333.33:

a) in subitem 22:

the paragraph one after figures "26.1," to add with figures "26.2,";

the third and fourth to state paragraphs in the following edition:

"concerning real estate object or share in the right of common ownership to real estate object if the cadastral project cost of the real estate is not determined, real estate object or share in the right of common ownership to real estate object which cadastral cost or its part corresponding to the size of share in the right of common ownership to real estate object does not exceed 20 000 000 rubles, - 4000 rubles;

concerning real estate object or share in the right of common ownership to real estate object which cadastral cost or its part corresponding to the size of share in the right of common ownership to real estate object exceeds 20 000 000 rubles - 0,02 of percent of cadastral project cost of the real estate or its part corresponding to the size of share in the right of the common ownership to real estate object determined concerning this real estate object for date of the request for making of legally significant action, but is at least 0,02 of percent of the transaction price which is the basis of transition of the property right to the corresponding real estate object or share in the right of common ownership to real estate object, and no more than 500 000 rubles;";

to state paragraphs of the sixth and seventh in the following edition:

"concerning real estate object or share in the right of common ownership to real estate object if the cadastral project cost of the real estate is not determined, real estate object or share in the right of common ownership to real estate object which cadastral cost or its part corresponding to the size of share in the right of common ownership to real estate object does not exceed 22 000 000 rubles, - 44 000 rubles;

concerning real estate object or share in the right of common ownership to real estate object which cadastral cost or its part corresponding to the size of share in the right of common ownership to real estate object exceeds 22 000 000 rubles - 0,2 of percent of cadastral project cost of the real estate or its part corresponding to the size of share in the right of the common ownership to real estate object determined concerning this real estate object for date of the request for making of legally significant action, but is at least 0,2 of percent of the transaction price which is the basis of transition of the property right to the corresponding real estate object or share in the right of common ownership to real estate object, and no more than 1 000 000 rubles;";

b) paragraphs two and third subitem 22.1 to state in the following edition:

"concerning real estate object or share in the right of common ownership to real estate object if the cadastral project cost of the real estate is not determined, real estate object or share in the right of common ownership to real estate object which cadastral cost or its part corresponding to the size of share in the right of common ownership to real estate object does not exceed 22 000 000 rubles, - 44 000 rubles;

concerning real estate object or share in the right of common ownership to real estate object which cadastral cost or its part corresponding to the size of share in the right of common ownership to real estate object exceeds 22 000 000 rubles - 0,2 of percent of cadastral project cost of the real estate or its part corresponding to the size of share in the right of the common ownership to real estate object determined concerning this real estate object for date of the request for making of legally significant action, but is at least 0,2 of percent of the transaction price which is the basis of transition of the property right to the corresponding real estate object or share in the right of common ownership to real estate object, and no more than 1 000 000 rubles;";

c) the paragraph one of subitem 22.2 after the words "cadastral registration" to add with the word "created";

d) state subitem 22.4 in the following edition:

"22. 4) for the performed at the same time state cadastral registration and state registration of the rights to the created, created (educated) real estate objects, except for the legally significant actions provided by subitem 26.2 of this Item:

for physical persons - 6000 rubles;

for the organizations - 66 000 rubles;";

e) state subitem 24 in the following edition:

"24) for the state cadastral registration or state registration of the property right of physical person to the parcel of land intended for maintaining personal subsidiary farm, conducting by citizens gardening or truck farming for own needs, individual garage or individual housing construction, implementation of the activities by peasant farm or on the real estate unit created or created on such parcel of land - 700 rubles;";

e) state subitem 24.1 in the following edition:

"24. 1) for the performed at the same time state cadastral registration and state registration of the property right of physical person to the parcel of land intended for maintaining personal subsidiary farm, conducting by citizens gardening or truck farming for own needs, individual garage or individual housing construction, implementation of the activities by peasant farm or on the real estate unit created or created on such parcel of land - 1000 rubles;";

g) add with subitem 26.2 of the following content:

"26. 2) for the performed at the same time state cadastral registration and state registration of the rights to the objects of networks of gas distribution and networks of gas consumption created in case of accomplishment of actions for connection (technological accession) of capital construction projects - 4000 rubles;";

h) in subitem 27.2:

paragraph two after words of "lease agreements" to add with words "free use, including lease agreements, free use by parts of real estate objects which registration is performed along with the state cadastral registration of such parts of real estate objects,", after words to "lease agreements", to add with words of "free use";

the paragraph the fifth after the words "lease agreement" to add with words of "free use";

i) the paragraph one of subitem 31 to add with words ", including the servitudes providing the right of limited use of parts of the parcels of land which state registration is performed along with the state cadastral registration of such parts of the parcels of land";

j) in subitem 94:

the paragraph the nineteenth after words "such register" to add with words "(except for renewals of the license for retail sale of alcoholic products in connection with increase in number of the places of implementation of activities specified in the state summary register of the issued, suspended and cancelled licenses for production and turnover of ethyl alcohol, alcoholic and alcohol-containing products)";

the twenty fourth to state the paragraph in the following edition:

"provision or prolongation of effective period of the license for retail sale of alcoholic products for every year of effective period of the license concerning each place of the implementation of activities specified in the state summary register of the issued, suspended and cancelled licenses for production and turnover of ethyl alcohol, alcoholic and alcohol-containing products:";

add with new paragraphs the twenty fifth - the twenty ninth the following content:

"20 000 rubles - if the place of implementation of activities is located in the rural settlement;

65 000 rubles - in other cases;

renewal of the license for retail sale of alcoholic products in connection with increase in number of the places of implementation of activities specified in the state summary register of the issued, suspended and cancelled licenses for production and turnover of ethyl alcohol, alcoholic and alcohol-containing products, for every year of effective period of the license concerning each occasional seat of implementation of activities:

20 000 rubles - if the occasional seat of implementation of activities is located in the rural settlement;

65 000 rubles - in other cases;";

the twenty fifth - the twenty seventh to consider paragraphs respectively paragraphs the thirtieth - the thirty second;

k) add with the subitem 148 of the following content:

"148) for provision of the conclusion about compliance of the organization performing educational activities for professional educational programs of medical education, pharmaceutical education, requirements to personnel and to material logistics of educational activities regarding practical training of students - 3500 rubles.";

2) in Article 333.34-1:

a) "created" to add Item 1 after the word with the word "(formed)", after the word "created" to add with the word "(formed)", after the words "or for implementation" to add with the word "at the same time";

b) add with Item 1.1 of the following content:

"1.1. If when implementing the state cadastral registration created (educated) buildings, constructions are at the same time performed the state cadastral registration of all rooms and (or) parking places, including rooms relating to property public located in them and state registration of the rights to such rooms and (or) parking places, the state fee is paid for implementation of the state cadastral registration of the building, construction in the amount of, provided by subitem 22.2 of Item 1 of Article 333.33 of this Code, and for implementation of state registration of the rights to each such room and (or) each such parking place in the amount of, provided by the subitem 22 of Item 1 of Article 333.33 of this Code. The state fee in this case is not paid for implementation of the state cadastral registration of rooms and (or) parking places.";

c) state Item 3 in the following edition:

"3. If as a result of the reconstruction of the building, construction, construction of the building, construction which are carried out step by step their parameters are changed (the number of floors, the square, height, are made superstructure, reorganization, expansion) in this connection the state cadastral registration of changes of characteristics such buildings, constructions and at the same time state cadastral registration of changes of characteristics of the rooms located in them, parking places and (or) the state cadastral registration of the created (educated) rooms, parking places are performed, the state fee provided by subitem 22.3 of Item 1 of Article 333.33 of this Code is paid only for implementation of the state cadastral registration in connection with change of characteristics such buildings, constructions. The state fee in connection with change of characteristics of rooms, parking places, and also for implementation of the state cadastral registration of the created (educated) rooms, parking places in this case is not paid for implementation of the state cadastral registration.

If as a result of the reconstruction of the building, construction, construction of the building, construction which are carried out step by step their parameters (the number of floors, the square, height, are made superstructure, reorganization, expansion) in this connection the state cadastral registration of changes of characteristics such buildings, constructions and at the same time state cadastral registration of changes of characteristics of the rooms located in them, parking places and (or) at the same time state cadastral registration of the created (educated) rooms, parking places and state registration of the rights to them are performed are changed, the state fee provided by subitem 22.3 of Item 1 of Article 333.33 of this Code is paid for implementation of the state cadastral registration in connection with change of characteristics such buildings, constructions, and also the state fee provided by the subitem 22 of Item 1 of Article 333.33 of this Code for implementation of state registration of the rights concerning each created (educated) room, the parking place.";

3) in Article 333.35:

a) in Item 1:

add subitem 4 with words ", except as specified appeals of such bodies behind making of the legally significant actions established by this Chapter concerning other persons";

in subitem 16 of the word "and also" to exclude, add with words ", for the state cadastral registration and (or) state registration of the property right concerning the premises created by them in connection with implementation of measures of social support instead of the premises lost by them owing to such emergency situation";

add with the subitem 20 of the following content:

"20) the physical persons determined in the subitem 2 of Item 5 of this Article - for the state cadastral registration and (or) state registration of the rights to the real estate objects belonging to them or acquired by them according to subitems 22, 22.2 - 22.4, 24 - 26, 27, 27.2 - 31 Items 1 of Article 333.33 of this Code.";

b) in Item 3:

in subitem 4.2 of the word "for state" shall be replaced with words "for the state cadastral registration and (or) state";

in subitem 4.5 of the word "for modification" shall be replaced with words "for introduction";

state subitem 8.1 in the following edition:

"8. 1) for the state cadastral registration and (or) state registration of the termination of the rights in connection with the termination of existence of the real estate unit, disclaimer of property to the real estate unit, transition of the right to the new owner;";

in subitem 11 of the word "for state registration of the property right" shall be replaced with words "for the performed state cadastral registration and (or) state registration of the property right";

state subitem 25 in the following edition:

"25) for the state cadastral registration of the created (educated) real estate objects or for state registration of the rights to real estate of the Union State and transactions with it, for the performed at the same time state cadastral registration and state registration of the rights to real estate of the Union State, and also for the state cadastral registration in connection with change of data on the real estate objects which are property of the Union State;";

to add the subitem 33 after the words "according to" with words "Item 1.1 of Article 13. 1, Item 1.1 of Article 13. 4, Item 1.1 of Article 13. 6,";

add subitem 39 with words ", in borders of the territory of conducting by citizens of gardening or truck farming for own needs, the territories of garage appointment, the territory of low-rise housing estate";

add with subitems 42 and 43 of the following content:

"42) for the state cadastral registration of real estate objects performed based on the map plan of the territory prepared by results of accomplishment of complex cadastral works;

43) for the state cadastral registration of the parcel of land relating to the state-owned or municipal property in connection with its formation or refining of its borders in case of the address with the statement for implementation of such actions of the interested persons provided by the Land code of the Russian Federation.";

4) in Article 333.40:

a) state item 4 in the following edition:

"4. The state fee paid for implementation of the state cadastral registration and (or) state registration of the rights, restrictions of the rights and encumbrances of real estate object, transactions with real estate object, in case of refusal in implementation of the state cadastral registration and (or) state registration of the rights is not subject to return.

The state fee paid according to Item 1.1 of Article 333.33 of this Code for implementation of the state cadastral registration and (or) state registration of the rights, restrictions of the rights and encumbrances of real estate object, transactions with real estate object in time, stipulated in Item 15 parts 1 of article 16 of the Federal Law of July 13, 2015 No. 218-FZ "About state registration of the real estate", in case of suspension of the state cadastral registration and (or) state registration of the rights, restrictions of the rights and encumbrances of real estate object, transactions with real estate object is not subject to return.

If the state fee was paid according to Item 1.1 of Article 333.33 of this Code and the state cadastral registration and (or) state registration of the rights, restrictions of the rights and encumbrances of real estate object, transactions with real estate object stipulated in Item 15 parts 1 of article 16 of the Federal Law of July 13, 2015 No. 218-FZ "About state registration of the real estate" were not performed in time, for the reason which is not connected with suspension of implementation of the state cadastral registration and (or) state registration of the rights, restrictions of the rights and encumbrances of real estate object, transactions with real estate object half of the paid state fee returns.

In case of the termination according to article 31 of the Federal Law of July 13, 2015 No. 218-FZ "About state registration of the real estate" implementation of the state cadastral registration and (or) state registration of the rights, restrictions of the rights and encumbrances of real estate object, transactions with real estate object based on the corresponding statement of person who submitted the application and (or) documents for implementation of the state cadastral registration and (or) state registration of the rights returns half of the paid state fee.";

b) in paragraph one of Item 7.1 of the word "except for the state fee paid for provision or prolongation of effective period of the license for retail sale of alcoholic products" to exclude, shall be replaced with words the words "in Item 9" "in Item 22".

Article 2

1. This Federal Law becomes effective from the date of its official publication, except for provisions for which this Article establishes other terms of their introduction in force.

2. The paragraph two of the subitem "a", subitems "v", "g", "zh" - "to" Item 1, Item 2, paragraph two of the subitem "an" of Item 3, item 4 of article 1 of this Federal Law become effective after one month from the date of official publication of this Federal Law.

3. The subitem "l" of Item 1 of article 1 of this Federal Law becomes effective since March 1, 2026.

4. Action of provisions of paragraphs of third, fourth, sixth and seventh subitem 22 and subitem 22.1 of Item 1 of article 333.33 of the Tax Code of the Russian Federation (in edition of this Federal Law) extends to the legal relationship which arose since January 1, 2025.

 

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