How much is the state duty for inheriting a car in: tariffs, benefits and step-by-step payment procedure

Inheriting a car is a procedure that requires not only collecting documents and contacting a notary, but also paying mandatory government fees. Amount of state duty when inheriting a car depends on the degree of relationship with the testator, the cost of the vehicle and the method of acquiring rights (by law or by will). In 2026, the calculation rules remain the same, but there are nuances that will help you save money or avoid errors during registration.

Many heirs are faced with questions: who should pay the duty, can it be reduced, and what to do if several owners are indicated in the title? In this article we will analyze current tariffs for the state duty, the procedure for paying it, as well as common mistakes that lead to delays in registering a car. We will separately dwell on benefits for close relatives and the peculiarities of inheriting a car with encumbrances (pledge, arrest).

If you are planning to inherit a car, it is important to estimate all costs in advance - in addition to the state duty, you may need to pay for notary services, vehicle valuation and re-registration with the traffic police. We will analyze each stage in detail so that you can plan your budget and avoid unexpected expenses.

Who pays the state duty when inheriting a car?

In accordance with Art. 333.24 Tax Code of the Russian Federation, state duty for inheriting a car paid by the heir who takes ownership. If there are several heirs, each pays a fee in proportion to your share in the hereditary mass. For example, if a car passes to two heirs in equal shares, each of them pays 50% of the total fee.

It is important to consider that the duty is levied not on the market value of the car, but on cadastral or inventory valuationconducted by an independent appraiser. This rule applies even if the machine is out of order or has low liquidity. An exception is cases where the testator left a will indicating the specific value of the property (but this is rare).

• 👨‍👩‍👧‍👦 Close relatives (children, spouses, parents, brothers/sisters) pay 0.3% of the cost of the car, but not more than 100,000 rubles.
• 👥 Other heirs (aunt/uncle, cousins, strangers by will) - 0.6%, but not more than 1,000,000 rubles.
• 📜 Heirs exempt from payment: disabled people of groups I and II (50% benefit), participants of the Second World War, heroes of the Russian Federation/USSR (full exemption).

If the heir renounces his share in favor of another claimant, the fee is paid by the one who accepts the property. In this case, the amount is recalculated based on the new share. For example, if initially there were two heirs (50% each), and one refused, the second will pay the duty for 100% of the cost of the car.

Amount of state duty in 2026: tariffs and calculation examples

The amount of state duty when inheriting a car is regulated pp. 22 clause 1 art. 333.24 Tax Code of the Russian Federation and depends on two key parameters:

1. Degree of relationship with the testator (determines the interest rate).
2. Car cost at the time of opening of the inheritance (determined by the appraiser).

Below is a table with current tariffs and amount restrictions:

Heir category	Percentage of the cost of the car	Maximum duty amount	Calculation example (car worth 800,000 ₽)
Close relatives (1st–2nd stage)	0.3%	100 000 ₽	2,400 ₽ (0.3% of 800,000)
Other relatives (3rd–7th stage)	0.6%	1 000 000 ₽	4,800 ₽ (0.6% of 800,000)
Heirs under the will (not relatives)	0.6%	1 000 000 ₽	4 800 ₽
Disabled people of groups I–II	0.15% (50% discount)	50 000 ₽	1,200 ₽ (0.15% of 800,000)

Please note: if the cost of the car exceeds 5,000,000 rubles, for close relatives the duty will still not be more than 100,000 rubles, and for others - 1,000,000 rubles. For example, for Mercedes-Benz S-Class worth 7,000,000 rubles, the son of the testator will pay the same 100,000 rubles, and a stranger under the will will pay 1,000,000 rubles.

⚠️ Attention: If the car is pledged to the bank, the state duty is calculated from its market value minus debt. For example, a car costs 1,200,000 rubles, and the loan balance is 500,000 rubles. The duty will be charged from RUB 700,000.

How is the value of a car determined for duty calculation?

To calculate the state duty it is required car valuationconducted by an independent appraiser. It is important that the assessment must be current on the date of opening of the inheritance (the day of death of the testator). You cannot use old reports or data from the PTS - this will lead to the notary’s refusal.

There are three ways to determine the cost:

• 📊 Market valuation - the most common option. The appraiser analyzes prices for similar cars, taking into account the year of manufacture, mileage and technical condition. For example, for 2018 Toyota Camry with a mileage of 80,000 km, the cost may differ by 10–15% depending on the region.
• 🏛️ Cadastral value — relevant if the car is listed in Rosreestr (a rarity for cars).
• 📑 Inventory value - an outdated method, but sometimes used for old cars (before the year 2000).

The cost of a car appraisal for probate in 2026 ranges from 1,500 to 5,000 rubles, depending on the region and urgency. For example, in Moscow and St. Petersburg the average price is 3,000–4,000 rubles, in small cities – 1,500–2,500 rubles. Contact only accredited appraisers to have the report accepted by a notary.

Step-by-step instructions: how to pay the state fee for inheriting a car

Payment of the state fee is a mandatory step before receiving a certificate of inheritance. The process consists of several steps:

1. Get a car valuation from an accredited appraiser.
2. Contact a notary with a package of documents (death certificate, will/evidence of relationship, PTS, appraisal).
3. Get payment details — they are provided by a notary or can be found on the Federal Tax Service website.
4. Pay the fee in any convenient way (bank, online services, terminals).
5. Provide the notary with a receipt about payment for issuing a certificate.

Payment details vary by region. For example, in Moscow, payments are made through the UFC in Moscow, in St. Petersburg - through the UFC in the Leningrad region. Check the KBK codes with a notary, as they may differ for close relatives and other heirs.

Death certificate of the testator|Documents confirming relationship (birth/marriage certificate)|PTS and STS of the car|Report on the valuation of the car|Passport of the heir-->

You can pay the state fee:

• 💳 Via online bank (Sberbank Online, Tinkoff, VTB).
• 🏦 B bank branch (passport and details are required).
• 📱 Via Public services (if the notary supports electronic document management).
• 🖥️ On the website Federal Tax Service in the section "Payment of state duty".

⚠️ Attention: If you paid the fee using incorrect details, you can return it by submitting an application to the Federal Tax Service with supporting documents. However, the process takes up to 30 days, so it is better to double-check the data before making a payment.

Benefits and ways to reduce state duty

The law provides benefits for certain categories of heirs, which allow reduce the amount of state duty or not pay it at all. A complete list of beneficiaries is provided in Art. 333.35 and 333.38 Tax Code of the Russian Federation.

Who can count on discounts:

• 🦽 Disabled people of groups I and II — 50% discount on duty.
• 🎖️ Participants of the Second World War, heroes of the USSR/RF - complete liberation.
• 👶 Minor heirs - Do not pay taxes until you are 18 years old.
• 🏥 Heirs living with the deceased — if the car was their joint property, no duty is charged.

In addition to benefits, there are legal ways reduce the amount of duty:

1. Order an assessment from an independent expert — some companies underestimate the cost of a car by 10–15% compared to the market price.
2. Use wear — if the car is old or in poor condition, the appraiser can take this into account when calculating.
3. Share your inheritance — if there are several heirs, the duty is distributed among them.

For example, if a car is valued at 1,500,000 rubles, and the heir is a disabled person of group II, he will pay not 4,500 rubles (0.3%), but 2,250 rubles (taking into account the 50% benefit). If the heir lived with the deceased and the car was their joint property, the duty will not have to be paid at all.

What to do if the notary refuses to apply the exemption?

If the notary does not take into account your benefit, request a written refusal and appeal it in the notary chamber or court. Attach documents confirming your right to a discount (disabled person's certificate, certificate of cohabitation, etc.).

Common mistakes when paying state fees and how to avoid them

Errors in paying the state fee can lead to a delay in registering the inheritance or even a refusal by the notary. Let's look at the most common mistakes:

• 📝 Incorrect details — if you specify the wrong BCC or TIN, the payment will “hang” in the system. Check your details with a notary.
• 🕒 Late payment — the fee must be paid before the certificate of inheritance is issued. Otherwise you will have to pay again.
• 👥 Unaccounted heirs — if one of the applicants has not paid their share, the notary will not issue documents.
• 💰 Payment according to the old assessment - if the car was assessed more than a year ago, a new examination will be required.

To avoid problems:

1. Check with a notary current details for your region.
2. Save payment receipt — it will need to be presented to a notary.
3. If there are several heirs, coordinate payment each other so that there are no duplicates.

For example, if you paid the duty using the details of another region, the money will not reach the desired recipient. In this case, you will have to write an application to the Federal Tax Service for a refund and pay again, which will take additional time.

What to do after paying the state fee?

After paying the state duty, the process of inheriting a car does not end. Next steps:

1. Receive a certificate of inheritance from a notary (usually 6 months after opening the case).
2. Re-register your car with the traffic police — 10 days are allotted for this from the date of receipt of the certificate.
3. Pay the state registration fee to the traffic police (RUB 2,000 for issuing a new STS and PTS).
4. Get an MTPL policy — Without it, you won’t be able to register your car.

To re-register with the traffic police you will need:

• 📄 Certificate of right to inheritance.
• 🚗 PTS and STS (if any).
• 👤 Passport of the new owner.
• 💳 Receipt for payment of state duty (2,000 ₽).

If the car was pledged, before registration you need to obtain the bank's consent or close the loan. Otherwise, the traffic police will refuse registration.

FAQ: Answers to frequently asked questions about the state duty for inheriting a car

Is it possible not to pay state duty if the car is very old or not running?

No, the state duty is charged regardless of the technical condition of the car. However, you can order an assessment taking into account wear and tear to reduce the cost and, accordingly, the amount of the fee. For example, for VAZ-2107 1995 in a faulty condition, the valuation may be 2–3 times lower than the market value.

Who pays the state fee if there are several heirs?

Each heir pays the fee in proportion to his share. For example, if a car goes to three heirs in equal shares, each pays 1/3 of the total amount. If one of the heirs refuses a share, the remaining heirs recalculate the duty based on the new proportions.

Is it possible to pay the state fee online through State Services?

Yes, but only if the notary works with electronic documents. To do this, you need to get a special link from him or payment details through your personal account on the website State services. In most cases it is easier to pay through a bank.

What to do if there is not enough money to pay the fee?

You can:

1. Check out installments from a notary (for up to 6 months).
2. Sell a share in the inheritance to another applicant (then he will pay a fee for your part).
3. Challenge the cost of the car in court if the estimate is too high.

If you do not pay the fee on time, the notary will not issue a certificate of inheritance.

Do I need to pay state duty if the car is pledged?

Yes, but the calculation is based on the difference between the cost of the car and the amount of debt. For example, if a car costs RUB 1,200,000 and the loan balance is RUB 400,000, the duty is charged from RUB 800,000. In this case, the bank must agree to re-register the collateral to the new owner.