1. Notary fees for inheritance rights;
The notarial fee for the inheritance right shall be charged at 2% of the appraisal price of the real estate inherited by the heir, and the minimum fee shall not be less than 200 yuan.
2. Real estate value appraisal expenses;
According to H.J.F. (1996) No. 088 document, the appraisal fee is calculated by the progressive method of the difference law according to the different levels of the real estate value: the progressive charging rate is 5 ‰ for the part of the total real estate price below 1 million yuan (including 100 yuan), and the progressive charging rate is
2.5 ‰, the progressive charging rate for the part from RMB 10.01 million to RMB 20.2 million is
1.5 ‰, the progressive charging rate is 0.8 ‰ for the part above 20.20 million yuan to 50 million yuan, 0.4 ‰ for the part above 50.01 million yuan to 80 million yuan, 0.2 ‰ for the part above 80.01 million yuan to 100 million yuan, and 0.1 ‰ for the part above 100 million yuan.
3. Tax on inheritance and transfer of real estate:
It consists of 0.05% contract stamp tax, 100 yuan registration fee and 5 yuan warrant stamp tax of the house appraisal price.
4. Deed tax
The legal heir inherits the real estate and is exempt from the deed tax. For the illegal heir who inherits the ownership of land and houses according to the will, the deed tax shall be paid
1.5%。