Sale of Property After Divorce and Tax Increases: What Changes in Legislation in 2025

Starting from the beginning of 2025, a series of changes in legislation have come into force: they will affect not only property owners but also buyers, developers, tenants, and everyone who uses utility services. Today, together with attorney Tatyana Ereshko, we will thoroughly review all new regulations and advise on how to avoid unpleasant surprises.

Tatyana Ereshko, Expert Attorney, 19 Years of Judicial Practice
New Restrictions on Maternity Capital and Housing Construction

• Only Suitable for Living. Now, to use maternal capital for purchasing or building individual housing construction objects, it is necessary to confirm that the property meets sanitary and technical standards.
• Developers of Housing Construction and Escrow Accounts. Developers will no longer be allowed to receive money directly from buyers; instead, funds will be held on a special bank account and become available to the developer only after construction is completed and the property is handed over to owners. This measure aims to protect buyers from unfinished projects.

Expropriation of Unused Land and Prohibition of Using Unregistered Property

• Expropriation of Vacant Plots. In 2025, authorities will have the right to confiscate land plots that are not being used for their intended purpose for a long time—for example, if no construction is taking place or no economic activity is carried out on the land.
• Fines for Unregistered Objects. Starting March 1, 2025, the operation of houses and capital constructions that have not been registered in the State Registry will be prohibited. The State Registry will also gain the right to fine owners for lack of official registration.

Increase in Taxes, Government Fees, and Housing Utility Tariffs

• Rise in Personal Income Tax (NDFL). From 2025, the rates of personal income tax on real estate sales have increased, especially if the tax authority detects a discrepancy between the declared and actual value of the transaction.
• Increase in Government Fees. Instead of previous 2,000 rubles, individuals must now pay 4,000 rubles for registering rights to real estate. If the property is worth more than 20 million rubles, the fee will be even higher.
• Rise in Tariffs for Utilities. In some regions, higher coefficients have been set, and arrears for utilities will be collected online using GIS ЖКХ, and if the new bill is passed, even without court involvement—this concerns regions with strict local regulations and high levels of digitalization.

Online Registration of Land Plots and New Construction Rules

• Electronic Deals Without Cadastral Engineers. In 2025, it became possible to register a land plot entirely online—from document submission to rights registration.
• Minimum Area in Certain Regions. In some Russian regions, developers will be prohibited from building houses with an area less than 28 square meters. This is done to ensure comfortable living standards.

Sale of Real Estate Without Consent of Former Spouse

• Immediately After Dissolution of Marriage. Starting from the new year, former spouses will be able to sell jointly owned property without consent from the other spouse after a divorce.
• Position of the Supreme Court. The highest court clarified that notarial consent is only required when people are still married. After divorce, the second spouse can sell property without obtaining such consent.
• Risks of Unfulfilled Division. Risks of Unfulfilled Division. If the shares are not formally registered through a notary or court after a divorce, the second spouse may end up with nothing. Recovering a share in a sold property is no longer possible. The court in the future will only award compensation for lost share, and payment can be stretched out over years or written off through personal bankruptcy.

Strengthened Control Over Deals and “Undervalued” Prices

• Tax Inspectorate Checks. From 2025, tax inspectors have strengthened monitoring of deals where the real estate value is significantly lower than market price. They cross-check data from the State Registry with bank credit files and impose additional taxes.
• Fines up to 40% of Unpaid Tax. When fraud with prices is detected, tax authorities impose fines and collect unpaid amounts according to a new differentiated scale for NDFL.

Attention to Daily Rentals and “Zero” Individual Entrepreneurs

• Inspections from the End of 2024. Inspectors continue to uncover cases where citizens and individual entrepreneurs declare “zero income,” but actually rent out apartments daily and earn significant profits.
• Extended Period for Additional Payments. When criminal charges are filed, the investigation period can exceed the standard three years, and final penalties may reach tens of millions of rubles.

Low-Income Citizens with Expensive Property

• Suspicious Large Deals. Tax inspectors will pay attention to citizens officially recognized as low-income if they purchase expensive properties. You must explain the source of the money to the tax inspector. Explanations like “received millions as inheritance” without documentary proof do not convince oversight agencies.
• New Informal Principle. It is considered that any funds received are taxable income until proven otherwise.

Opportunity for Fast Registration at Higher Fee

• One Working Day for Double the Fee. Now, it is possible to register ownership rights or place an object on the state cadastre faster. However, you will have to pay significantly more for the speed.

Increased Cost of EGRN Extracts and Extended Information

• New Pricing. Paper extracts will cost between 460 and 1,740 rubles depending on type and volume, while electronic ones—290 to 700 rubles.
• Free Data on Your Property. Through "Gosuslugi," you can still get free information about your properties.
• Third-Party Rights in EGRN. Information about tenants, individuals who refused privatization, minors or incapacitated persons retaining the right to reside will now be entered into the registry. This helps buyers avoid unexpected surprises such as "permanently registered" residents.

Notarial Registration of Gift Deals

• Ban on Gifts in Simple Written Form. Starting January 13, 2025, all real estate gift contracts must be notarized. The purpose of this law is to protect socially vulnerable citizens from fraud.
• Increased Costs. Notarial services will cost approximately 30,000 rubles on average, whereas previously a free contract and small state fee were sufficient.

Extension of “Dacha Amnesty” Until 2031

• Expanded List of Objects. Now, in a simplified manner, not only residential houses but also baths, sheds, summer kitchens, and other buildings erected before January 1, 2013, as well as two-apartment houses can be registered.
• Tax on New Objects. Registered buildings are subject to a tax of 0.1% to 0.3% of their cadastral value if they are not the only structures on the plot and occupy more than 50 square meters.

Higher Penalties for Delayed Payment of Utility Bills

• Refinancing Rate 21%. Starting January 2025, penalties are calculated at this rate. For a 120-day delay on a debt of 10,000 rubles, approximately 900 rubles (almost 10% of the amount) may accumulate.
• Hope for a Reduction. The State Duma is considering Bill No. 797061-8 to revert to the previous rate of 9.5%. If adopted, it will apply retroactively from January 1, 2025.

Moratorium on Collecting Penalties from High-Rise Developers

• Extension Until June 30, 2025. Developers building houses over 30 floors (or more than 100 meters) are temporarily exempted from paying penalties for delayed delivery of new buildings under DDA and fines for delays in correcting defects.
• Exceptions for Standard Houses. If the project does not exceed these parameters, apartment buyers are entitled to compensation in the usual manner.

Photo on Cover: Projects by Artemiy and Kristina Sharonyan and Regina Sazhina