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Family and couples · Divorce · costs

How much does a divorce cost in France in 2026? Fixed and variable costs

A French divorce combines costs fixed by law with freely set fees. The fixed ones are known: a 1.10% partition tax on the net assets divided (article 746 of the tax code), 41.20 euros before VAT for filing the agreement with the notary, and a 50 euro legal-aid contribution for court cases since 2026. Lawyer fees are negotiated and must be set out in a written fee agreement.

1.10%partition tax on the net assets divided
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By the AlphaDeep legal editorial team

General legal information with official references and dated checks. It is not personalised advice: for a decision that commits you, have your situation checked by a qualified professional.

Julie by AlphaDeep

Illustrative conversation
Example question

Are divorce costs tax-deductible in France?

Julie Illustration

No. Lawyer fees and the partition tax are not among the charges deductible from total income. Maintenance payments are, and so, under conditions, is a compensatory allowance paid over more than twelve months.

Read the references

You want to budget your French divorce before choosing a route: I can break down the fixed costs and the items to get quoted.

French law

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Tool

What will your divorce cost, item by item?

Choose the route and enter the net value of what you are dividing: the costs set by law are worked out and your lawyers’ quotes are added.

julie://tool/decompteRuns in your browser
Route

Assets minus the debts secured on them. 0 if nothing is divided.

Fictional example · fixed costs and quotes

Costs set by law plus your quotes. The notary’s fees for a property settlement statement still need their own quote.

Partition tax at 1.10%
€3,300
Filing the agreement with the notary (incl. VAT)
€49.44
Lawyer fees (your quotes)
€3,600
Total worked out
€6,949.44
Per spouse, split equally
€3,474.72

A notary’s fees for a property settlement statement are regulated but proportional: they appear on the notary’s quote, not here.

Comparison

Which fixed costs apply to each route?

Fixed costs for each route
ItemWithout a judgeBefore a judgeSource
Partition tax1.10% of the net assets divided1.10% of the net assets dividedCGI, art. 746
Filing the agreement with the notary41.20 euros before VAT, 49.44 euros with VATDoes not applyC. com., art. A444-173-1
Legal-aid contributionDoes not apply50 euros, unless on legal aidCGI, art. 1635 bis Q
Lawyer feesFree, one lawyer per spouseFree, written fee agreementLaw of 31 December 1971, art. 10

A notary’s fees for a property settlement statement covering real estate come on top: they are regulated but proportional, and appear on the notary’s quote.

Code général des impôts, article 746Code de commerce, article A444-173-1Code général des impôts, article 1635 bis QLoi n° 71-1130 du 31 décembre 1971, article 10

Summary card: 1.10% partition tax, 41.20 euro notary filing fee, 50 euro court contribution.
The fixed costs of a French divorce in 2026.
Answer

In a mutual-consent divorce, each spouse has their own lawyer, whose fees are freely agreed. On top come 41.20 euros before VAT (49.44 euros with VAT) for filing the agreement with a notary and, if there are assets to divide, the 1.10% partition tax on the net assets divided.

Code civil, article 229-1Code de commerce, article A444-173-1Code général des impôts, article 746

Answer

How much does a court divorce cost?

Since 1 July 2026, the spouse who starts the case before the tribunal judiciaire pays a 50 euro legal-aid contribution, unless they receive legal aid. Lawyer fees remain freely agreed and depend on how long the case lasts; the partition tax applies to dividing the assets just as in a divorce without a judge.

Code général des impôts, article 1635 bis QLoi n° 71-1130 du 31 décembre 1971, article 10Code général des impôts, article 746

Answer

Is the partition tax due if you own no property?

Yes. The tax covers dividing movable as well as real property: bank accounts, savings, a car or furniture all count. It is worked out on the net assets after debts, not on the buyout payment alone. With nothing jointly owned to divide, no partition tax is due.

Code général des impôts, article 746Code général des impôts, article 748

Key figures

Which amounts does French law fix in 2026?

Partition tax after a divorce
1.10%
since 1 January 2022 · CGI, art. 746
Filing the agreement with a notary
€41.20 excl. VAT
regulated fee · C. com., art. A444-173-1
Legal-aid contribution
€50
since 1 July 2026 · CGI, art. 1635 bis Q
Answer

Depending on your income, legal aid covers all or part of your lawyer’s fees, and people on legal aid do not pay the 50 euro contribution. Your lawyer tells you whether your case qualifies for full or partial aid before you sign the fee agreement.

Code général des impôts, article 1635 bis QLoi n° 71-1130 du 31 décembre 1971, article 10

Answer

Who pays the divorce costs between spouses?

Each spouse pays their own lawyer. For the other costs, the divorce agreement sets the split between the spouses; before a judge, the decision rules on who bears the court costs. The calculator above also shows an equal split as a reference.

Code civil, article 229-1

The law

What does article 746 of the French tax code say?

Les partages de biens meubles et immeubles entre copropriétaires, cohéritiers et coassociés, à quelque titre que ce soit, pourvu qu’il en soit justifié, sont assujettis à un droit d’enregistrement ou à une taxe de publicité foncière de 2,50 %. Ce taux est ramené à 1,80 % à compter du 1er janvier 2021 et à 1,10 % à compter du 1er janvier 2022, pour les partages des intérêts patrimoniaux consécutifs à une séparation de corps, à un divorce ou à une rupture d’un pacte civil de solidarité

Code général des impôts, article 746In force since 1 January 2021Read on Légifrance

In plain English: Dividing property after a divorce, legal separation or the end of a PACS is taxed at 1.10% (the general rate is 2.50%), on the net value of the assets divided.

Article 748 adds that the tax is worked out on the net value of the assets divided, without deducting any buyout payments.

Frequent questions

What else should you know about the cost?

Are divorce costs tax-deductible in France?

No. Lawyer fees and the partition tax are not among the charges deductible from total income. Maintenance payments are, and so, under conditions, is a compensatory allowance paid over more than twelve months.

Code général des impôts, article 156

Can a lawyer charge a flat fee for a divorce?

Yes. The written fee agreement, compulsory except in an emergency or with full legal aid, sets the amount or the way fees are worked out: a flat fee for the procedure is possible.

Loi n° 71-1130 du 31 décembre 1971, article 10

Can one lawyer act for both spouses?

No, not in a mutual-consent divorce: each spouse must have their own lawyer. Before a judge, each spouse is represented by their own lawyer too.

Code civil, article 229-1

Is the partition tax due under a separate-property regime?

Yes, if the spouses divide property they bought together in joint ownership: the 1.10% tax applies to the net assets divided, whatever the marriage regime.

Code général des impôts, article 746Code général des impôts, article 748

Sources

Which texts is this breakdown based on?

  1. Code général des impôts, article 746Légifrance
  2. Code général des impôts, article 1635 bis QLégifrance
  3. Code de commerce, article A444-173-1Légifrance
  4. Code civil, article 229-1Légifrance
  5. Loi n° 71-1130 du 31 décembre 1971, article 10Légifrance
  6. Code général des impôts, article 748Légifrance
  7. Code général des impôts, article 156Légifrance

Texts cited last checked: 17 October 2026

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