Everything you need to know about notary fees in France
Notary fees are a major expense when buying property in France. Understanding their components – transfer duties, emoluments, taxes – helps you better prepare your budget and choose between new build and resale.
Notary fees for resale property: why 7 to 8%?
When buying resale property in France, notary fees amount to approximately 7 to 8% of the price. The largest component is the transfer duties (DMTO) at 6.32% in most departments, paid to the department (5%), municipality (1.20%) and state (2.37% of the departmental tax). Added to this are the notary's emoluments, VAT on those emoluments, the property security contribution and disbursements. For a property at 250,000 euros, expect around 19,000 to 21,000 euros in fees.
New build notary fees: the VEFA advantage
Buying new build property – off-plan (VEFA) or under construction – means reduced notary fees: approximately 2 to 3% of the price. The land registration tax is only 0.715% compared to 6.32% in transfer duties for resale (in most departments). This is because 20% VAT is already included in the sale price of new builds. On a 250,000-euro purchase, savings can exceed 12,000 euros compared to resale.
Transfer duties (DMTO): the main tax
Transfer duties (DMTO) are the most significant component of notary fees. For resale property, they break down as: departmental tax at 5% (rate applied by 88 departments on 1 June 2026, allowed from 1 April 2025 to 31 March 2028 by the 2025 Finance Act), municipal tax at 1.20%, and a state levy of 2.37% of the departmental tax, totaling approximately 6.32%. First-time buyers purchasing their main home keep the 4.5% rate (about 5.81% in total), as do buyers in departments that have not raised their rate. For new builds, only the land registration tax at 0.715% applies, since property VAT has already been paid by the developer.
Notary emoluments: the regulated fee schedule
The notary's emoluments are set by the state according to a regulated sliding-scale (decree of 28 February 2020): 3.870% up to 6,500 euros, 1.596% from 6,500 to 17,000 euros, 1.064% from 17,000 to 60,000 euros, and 0.799% above. 20% VAT applies on these emoluments. The notary may grant a discount of up to 20% on the portion calculated above 100,000 euros. This schedule is the same for new build and resale.
Property security contribution
The property security contribution (formerly the mortgage registrar's fee) is a tax of 0.10% of the property price (minimum 15 euros). It pays the land registry for recording the sale and publishing the deed. This contribution is the same for new build and resale and guarantees the legal security of the transaction.
Disbursements: administrative costs
Disbursements cover expenses advanced by the notary on behalf of the buyer: cadastral extracts, planning documents, mortgage statements, publication fees, fiscal stamps and correspondence. They represent a fixed amount of approximately 1,000 to 1,500 euros. These costs are the same whether you buy new build or resale.
Optimizing your property purchase financing
To optimize your property purchase in France, plan for a down payment covering at least the notary fees and any agency fees. This allows you to borrow only the property price and secure a better mortgage rate. Compare offers from multiple banks, negotiate mortgage insurance through insurance delegation (Lemoine law), and explore government schemes like the PTZ (Interest-Free Loan) for first-time buyers of new builds.
Estate agency fees: who pays?
Estate agency fees typically range from 3 to 8% of the sale price. They are paid by the buyer or seller depending on the mandate. Key tip: if fees are charged to the seller, notary fees are calculated on the net seller price (excluding commission), which reduces the transfer duties base. A significant saving on the overall costs of your property acquisition.
Property Taxes and Ongoing Costs for Owners in France
Owning property in France involves several recurring annual costs that buyers should factor into their budget. The taxe foncière (property tax) is paid by the owner regardless of occupancy and varies significantly by commune – from under 1,000 € in rural areas to over 3,000 € in major cities like Paris or Lyon. The taxe d'habitation has been abolished for primary residences since 2023 but still applies to second homes, with some municipalities adding a surcharge in high-demand areas (zones tendues). For apartments, charges de copropriété (condominium fees) cover maintenance of common areas, building insurance, and building management, typically ranging from 25 to 50 €/m² per year. Additionally, home insurance (assurance habitation) is mandatory for owners and costs 200 to 600 € annually depending on the property size and location. Buyers planning to rent out their property must also consider the prélèvements sociaux (17.2 %) and income tax on rental revenue. Understanding these ongoing costs is crucial for calculating the true total cost of ownership in France.