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The gazetteProperty purchase · 1 April 2025

French notary fees in 2026: transfer tax up to 5% since 1 April 2025, first-time buyers and the calculation item by item

By the AlphaDeep legal editorial teamPublished Drafted with AI assistance, references last checked: our method

A buyer’s notary fees in France are mostly taxes: on an existing home, about 5.81% of the price at a departmental rate of 4.50%, and 6.32% at 5%, an increase allowed from 1 April 2025 to 31 March 2028. A first-time buyer purchasing a main home escapes it. On top come the 0.10% property security contribution and the notary’s fees, with 20% VAT (loi n° 2025-127, article 116).

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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.

How much will the notary fees be on your purchase?

Give the price, your department’s voted rate, the date of the deed and whether it is your first main home: the gazette applies the rate on the day of signing. The example: €250,000 in a department at 5%.

Between 1.20% and 5%; 5% in departments that voted the increase.

The rate before the increase, 4.50% at most.

Fictional example · gazette of your costs

€18,919.95 of costs, €1,279.63 of it due to the rate rising to 5%.

Departmental rate applied
5%
Transfer duties
€15,796.25
Property security contribution
€250.00
Notary’s fees and VAT
€2,873.70
Share of the price
7.57%
Total, excluding formalities and disbursements
€18,919.95
Transfer duties, before and after 1 April 2025

Until 31 March 2025

  • Departmental rate of 4.50% at most
  • Duties of about 5.81% of the price on an existing home
  • The same rate for a first-time buyer

Since 1 April 2025

  • Departmental rate up to 5%, until 31 March 2028
  • Duties of about 6.32% of the price on an existing home
  • First-time buyer: no increase for a main home

Applicable provisions

In view of your purchase, the CGI and the notaries’ scale:

  1. Deed signed during the increase window: the voted rate of 5% applies, €1,279.63 more than at 4.5% (loi n° 2025-127, article 116, II).
  2. Duties: €12,500.00 of departmental tax, €296.25 of State assessment fee at 2.37% (CGI, article 1647) and €3,000.00 of additional tax at 1.20% (articles 1584 and 1595 bis).
  3. Property security contribution: €250.00, that is 0.10% of the price (CGI, article 881 K).
  4. Notary’s fees: €2,394.75 excluding VAT under the bracket scale, plus €478.95 of VAT at 20% (Code de commerce, article A444-91; fiche F17701).
  5. Formalities and disbursements come on top depending on the file: ask the notary for a written estimate (fiche F17701).

Indicative estimate for an existing home in mainland France: new homes and overseas departments follow other rates and scales.

What changed for French transfer tax, and until when?

The 2025 finance law and the timetable of the increase, from its opening to its scheduled end.

  1. Loi n° 2025-127, the finance law for 2025, lets departments raise their rate above 4.50%, up to 5%, and creates an optional departmental reduction or exemption for a first property (article 116; CGI, article 1594 F septies).

    Sources: Loi n° 2025-127, article 116 · CGI 1594 F septies

  2. The window opens: a voted increase applies to deeds signed from 1 April 2025, except for a first-time buyer purchasing a main home; its start date depends on when the council decision was notified (article 116, II and III).

    Source: Loi n° 2025-127, article 116

  3. Council decisions notified between 16 April and 30 November 2025 apply to deeds signed from 1 January 2026 (article 116, III).

    Source: Loi n° 2025-127, article 116

  4. Scheduled end: for deeds signed from 1 April 2028, the department returns to the rate in force on 31 January 2025 (article 116, IV).

    Source: Loi n° 2025-127, article 116

Summary card: French notary fees on an existing home, duties of about 6.32% of the price in a department at 5%, 5.81% at 4.50%; increase allowed from 1 April 2025 to 31 March 2028, with no effect for a first-time buyer.
French notary fees: transfer tax since 1 April 2025.

What does a buyer pay as notary fees in France?

Unless the contract says otherwise, the costs of the deed and incidental costs of the sale fall on the buyer (Civil Code, article 1593). They are mostly duties and taxes passed on to the State and local authorities, then the property security contribution of 0.10% of the price (CGI, article 881 K), the notary’s regulated fees, 20% VAT on those fees, and disbursements advanced for the file (fiche F17701).

The sale fee follows a scale by bracket: 3.870% up to €6,500, 1.596% up to €17,000, 1.064% up to €60,000, then 0.799% (Code de commerce, article A444-91), that is €1,995.25 excluding VAT for €200,000. The total may not exceed 10% of the price, nor fall below €90 (article R444-9).

Sources: Civil Code 1593 · CGI 881 K · Service-public F17701 · Code de commerce A444-91 · Code de commerce R444-9

How much is transfer tax on an existing home?

The basic departmental rate is 3.80%, which a department may set between 1.20% and 4.50% (CGI, article 1594 D); from 1 April 2025 to 31 March 2028, it may go up to 5% (loi n° 2025-127, article 116). The State adds 2.37% of that amount for assessment and collection (CGI, article 1647), and an additional tax of 1.20% of the price applies in every commune (articles 1584 and 1595 bis).

In total, duties come to about 5.81% of the price at a 4.50% rate, and 6.32% at 5%. For deeds signed from 1 April 2028, the department returns to the rate in force on 31 January 2025 (article 116, IV).

Sources: CGI 1594 D · Loi n° 2025-127, article 116 · CGI 1647 · CGI 1584 · CGI 1595 bis

Does a first-time buyer escape the increase?

Yes, for the increase above 4.50% only: it does not apply when the property is a first property intended as the buyer’s main home (loi n° 2025-127, article 116, II). A first-time buyer is someone who has not owned their main home in the past 2 years, a condition waived for disability or a disaster that made their home permanently uninhabitable (CCH, article L31-10-3).

A department may go further and reduce its rate or exempt a first property, provided the buyer undertakes to live there as a main home for at least 5 years (CGI, article 1594 F septies). The other costs remain due.

Sources: Loi n° 2025-127, article 116 · CCH L31-10-3 · CGI 1594 F septies

Why are the fees lower on a new home?

The sale of a new building or building land subject to VAT bears a reduced duty of 0.70% (CGI, article 1594 F quinquies), without the 1.20% additional tax (articles 1584 and 1595 bis); the State adds 2.14% for its costs (article 1647).

The notary’s fees, their VAT and the property security contribution follow the same rules as for an existing home; overseas, the fee scales are different (fiche F17701).

Sources: CGI 1594 F quinquies · CGI 1584 · CGI 1595 bis · CGI 1647 · Service-public F17701

How much does buying a €250,000 existing home cost?

The calculation item by item, before the increase and in a department at 5%.

French notary fees, existing home at €250,000 in mainland France, excluding formalities and disbursements, texts in force on 26 September 2026
ItemDepartmental rate of 4.50%Departmental rate of 5%
Departmental tax€11,250€12,500
State assessment fee, 2.37%€266.63€296.25
Additional tax, 1.20%€3,000€3,000
Property security contribution, 0.10%€250€250
Notary’s fees, excluding VAT€2,394.75€2,394.75
20% VAT on the fees€478.95€478.95
Total, excluding formalities and disbursements€17,640.33€18,919.95

A first-time buyer purchasing a main home pays the 4.50% column, even in a department at 5%. Formalities and disbursements come on top depending on the file; the notary provides a detailed estimate (fiche F17701).

Sources: CGI 1594 D · Loi n° 2025-127, article 116 · CGI 1647 · CGI 1584 · CGI 881 K · Code de commerce A444-91 · Service-public F17701

What does article 116 of the 2025 finance law say?

The text that opens the rise to 5%, and that leaves first-time buyers out of it.

A. Par dérogation à l’article 1594 D du code général des impôts, les conseils départementaux peuvent relever le taux de la taxe de publicité foncière ou du droit d’enregistrement prévu au même article 1594 D au-delà de 4,50 %, sans que ce taux excède 5 %, pour les actes passés et les conventions conclues entre le 1er avril 2025 et le 31 mars 2028.

B. Le A du présent II ne s’applique pas lorsque le bien acquis constitue pour l’acquéreur une première propriété au sens du I de l’article L. 31-10-3 du code de la construction et de l’habitation et qu’il est destiné à l’usage de sa résidence principale.

Loi n° 2025-127 of 14 February 2025, finance law for 2025, article 116, II (in French)Version in force on 26 September 2026 (in force since 16 February 2025)Read the article on Légifrance (in French)

In English, briefly (our summary, not an official translation): By way of exception to article 1594 D of the General Tax Code, departmental councils may raise the rate of land registration tax or registration duty above 4.50%, without exceeding 5%, for deeds and agreements concluded between 1 April 2025 and 31 March 2028. This does not apply when the property acquired is the buyer’s first property within the meaning of article L31-10-3 of the Construction and Housing Code and is intended as their main home. Paragraph IV of the same article provides for a return to the rate in force on 31 January 2025 for deeds signed from 1 April 2028.

What do buyers ask about French notary fees?

Does the buyer pay the notary fees in France?

Yes, unless the contract says otherwise: the costs of the deed and incidental costs of the sale fall on the buyer (Civil Code, article 1593).

Can the notary give a discount?

Yes, on the fees for a transaction above €150,000, on conditions; the discount must apply in the same way to all the notary’s clients (fiche F17701).

When does the 5% increase end?

For deeds signed from 1 April 2028: the department then returns to the rate in force on 31 January 2025 (loi n° 2025-127, article 116, IV).

How much are the notary’s fees on €200,000?

€1,995.25 excluding VAT, or €2,394.30 with 20% VAT, under the scale in article A444-91 of the Code de commerce (fiche F17701).

Do notary fees include the estate agent’s fee?

No: an estate agent’s commission is not part of them; notary fees cover regulated fees, fees, disbursements, duties and taxes (fiche F17701).

Which guides should you read before buying a home in France?

Which texts and fiches is this gazette based on?

  1. Loi n° 2025-127 of 14 February 2025, finance law for 2025, article 116 (rate up to 5%)Légifrance, Journal officiel, in French
  2. General Tax Code, article 1594 D (departmental rate)Légifrance, in French
  3. General Tax Code, article 1584 (communal additional tax)Légifrance, in French
  4. General Tax Code, article 1647 (assessment and collection costs)Légifrance, in French
  5. General Tax Code, article 1595 bis (additional tax in small communes)Légifrance, in French
  6. General Tax Code, article 1594 F septies (first property)Légifrance, in French
  7. General Tax Code, article 1594 F quinquies (0.70% rate)Légifrance, in French
  8. Construction and Housing Code, article L31-10-3 (first property)Légifrance, in French
  9. General Tax Code, article 881 K (property security contribution)Légifrance, in French
  10. Code de commerce, article A444-91 (fees on a sale)Légifrance, in French
  11. Code de commerce, article R444-9 (10% cap)Légifrance, in French
  12. Civil Code, article 1593 (costs borne by the buyer)Légifrance, in French
  13. Notary fees: what are they? (fiche F17701)Service-public.fr, in French · checked by the publisher on 5 August 2026

Texts cited last checked: 26 September 2026