How are notary fees worked out in France in 2026?
For an older home, notary fees are usually 7 to 8% of the price. Most of it is tax, the transfer duties: since 1 April 2025 most départements charge 5.00% instead of 4.50%, plus 1.20% for the commune, about 6.32% with the collection charge. A first-time buyer purchasing a main residence stays at 4.50%. The notary’s own fee, set by a scale, is only around 1%; for a new home the total is much lower.
What notary fees contain
The phrase 'notary fees' is misleading: the notary keeps only a small part. The purchase costs fall into four blocks, normally paid by the buyer:
- duties and taxes passed on to the Treasury: transfer duties for older homes, land registration tax for new ones;
- the notary’s fees (émoluments), calculated on a regulated scale, plus 20% VAT;
- the land registry contribution (CSI): 0.10% of the price, at least €15;
- disbursements: sums the notary pays out to obtain documents (cadastre, planning, mortgage search), and formality fees.
The total is the same if buyer and seller each have their own notary: the two share the fee.
A house price is read together with other figures, such as property tax before buying and houses rated F or G. You can work out the purchase costs for free with the free notary fees calculator.
Transfer duties in 2026
Transfer duties (DMTO) consist of a département share (art. 1594 D of the General Tax Code), a commune tax of 1.20% (art. 1584) and an assessment and collection charge of 2.37% of the département share.
Article 116 of the 2025 Finance Act (law no. 2025-127) lets départements raise their rate from 4.50% to 5.00% for deeds signed from 1 April 2025 to 31 March 2028. Most have done so; a few kept 4.50%, and Indre applies 3.80%. The increase does not apply to a first-time buyer, as defined by the law, acquiring a main residence: they stay at 4.50%. The notary checks whether you meet the conditions.
| Situation | Overall duty rate |
|---|---|
| Département at 5.00% | about 6.32% |
| Département at 4.50% or first-time buyer | about 5.81% |
The notary’s fee: the scale
For a sale, the fee is proportional to the price, in bands:
| Price band | Rate excl. VAT |
|---|---|
| Up to €6,500 | 3.870% |
| €6,500 to €17,000 | 1.596% |
| €17,000 to €60,000 | 1.064% |
| Above €60,000 | 0.799% |
For €200,000 that gives €1,995.25 before VAT, or €2,394.30 with VAT.
Example: an older house at €250,000
| Item | Amount |
|---|---|
| Département share (5.00%) | €12,500 |
| Commune tax (1.20%) | €3,000 |
| Collection charge (2.37% of the département share) | €296 |
| Notary’s fee incl. VAT | €2,874 |
| CSI (0.10%) | €250 |
| Total excluding disbursements | about €18,920 |
That is about 7.6% of the price, plus disbursements and formalities. For a first-time buyer the département share drops to €11,250 and the total to about €17,640. Furniture sold with the house, if listed and valued realistically, is in principle left out of the duty base; the notary judges what is acceptable.
Estimating a house’s property tax
For new homes, lower costs
For a new home sold by a developer, VAT is included in the price and transfer duties are replaced by a much lower land registration tax, around 0.7% (about 0.715%, to be confirmed by the notary). The fee, the CSI and disbursements come on top, which is why total costs are often quoted at 2 to 3% of the price. The notary gives the exact figure in the statement of account.
The costs are paid to the notary before the deed is signed, together with the price. After registration, the notary sends the detailed statement and refunds any surplus.
Who provides what before buying
Frequently asked questions
Can notary fees be negotiated?
Transfer duties and the CSI are taxes set by law. The fee follows a regulated scale; only certain limited discounts are provided for, and the notary tells you whether they apply.
Who pays the notary fees?
The buyer, in principle. Seller and buyer can agree a different split.
Is the 5% rate permanent?
No. The law allows it for deeds signed until 31 March 2028. What follows will depend on a later decision.
Are agency fees part of notary fees?
No. When agency fees are payable by the buyer and shown separately, they are not counted in the price subject to duties; the notary checks this in the deed.
Sources
- Service-public.fr: deed of sale, existing home
- Service-public.fr: off-plan sale (Vefa)
- General Tax Code, art. 1584 and 1594 D
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