Upon inheritance, two types of payments are paid: the state fee and the notary tariff. The procedure for determining the amount of state duty is established by the Tax Code of Russia, the collection of the notarial tariff is regulated by the law on the Fundamentals of Legislation on Notaries.
The amount of the state duty is determined as a percentage of the value of the inheritance and also depends on the degree of kinship of the heirs and the testator. So, the heirs of the first stage pay 0.3% of the value of the inherited property, but a maximum of 100,000 rubles; other heirs - - 0.6% of the value of the inherited property. The amount of the state fee does not depend on whether the testator left a will or inheritance is carried out according to the law.
Moreover, if there are several heirs, the state duty is paid by each of them in full, even to the subject who has a mandatory share.
Issuance of a certificate of the right to inheritance is a notarial act, for the performance of which the payment of state duty is provided in accordance with the Tax Code of the Russian Federation, however, individuals are completely exempted from it when inheriting a dwelling if they lived with the deceased and continue to live there after his death; in the event of the death of the testator while performing state or public duties; when cash contributions, insurance amounts, salaries, royalties are inherited. In addition, minors and persons suffering from mental disorders are exempted from paying the state fee for the issuance of a certificate of the right to inheritance by a notary.
Inheritance is not subject to personal income tax, with the exception of royalties.
