France property buying costs: mostly tax, set by the department.
// Short answer
What buyers call frais de notaire in France is mostly tax. On a resale, transfer duty reaches a global 6.32% in departments that raised their rate to 5.00%, and about 5.81% in those at 4.50%, as of 1 June 2026. Add a 0.10% security contribution and the notaire's regulated fee. New builds carry 20% VAT in the price but only about 0.7% transfer tax.
What an agent can charge, who pays it and how to check their licence: real estate agent fees in France.
Rules and rates as of September 2026. Transfer duty is set by each department and letting rules are changing, so check the dated items again before you sign. Every figure links to its source.
On this page
What are the one-off costs of buying property in France?
Transfer duty, the contribution de sécurité immobilière of 0.10% (minimum EUR 15), the notaire's regulated fee plus 20% VAT, and any agent's fee. On a resale, transfer duty is the biggest line: a departmental rate, a 1.20% communal tax and collection costs of 2.37% of the departmental portion.
The departmental legal base is 3.80%, and departments may set up to 4.50%, or 5.00% during the temporary increase.
What is the transfer duty rate in each French department?
Most departments apply 5.00% for deeds signed from 1 April 2025 to 31 March 2028, giving a global 6.32%. As of 1 June 2026, eleven were still at 4.50%, about 5.81% globally, including Alpes-Maritimes, and Indre was at 3.80%.
| Departmental rate (DGFiP table, 1 June 2026) | Departments |
|---|---|
| 5.00% | All others listed, including Paris, Lyon Métropole, Bouches-du-Rhône, Gironde, Haute-Garonne, Var and the Île-de-France departments |
| 4.50% | Hautes-Alpes, Alpes-Maritimes, Ardèche, Charente, Drôme, Lozère, Oise, Hautes-Pyrénées, Saône-et-Loire, Guadeloupe, Mayotte |
| 3.80% | Indre |
Rates change on 1 June and 1 January as department votes take effect. Check the current DGFiP table before you sign. The increase does not apply to a first-time buyer of a principal residence, which a non-resident buying a second home is not.
Sources
How much is the notaire's fee in France?
A regulated sliding scale, excluding VAT: 3.870% up to EUR 6,500, 1.596% from EUR 6,500 to 17,000, 1.064% from EUR 17,000 to 60,000 and 0.799% above EUR 60,000. VAT at 20% is added. The scale has applied since 1 January 2021.
The official worked example: a EUR 200,000 purchase gives EUR 1,995.25 excluding VAT. A notaire may offer a discount of up to 20% on the fee for the part of the price above EUR 100,000, as reported; if offered, it must be offered to all clients on the same terms.
Sources
What does a new build cost in tax in France?
A home sold by a professional within 5 years of completion carries VAT, at 20% for most new homes, included in the price. Transfer tax is then reduced to about 0.715% in total. A resale of an older property, or a sale by a private individual, carries no VAT.
That is why notaire costs are commonly quoted at 2% to 3% on new builds against 7% to 8% on resales.
Sources
France pack
Costs, the notaire, and what homes really sold for, in one document
The acte authentique and the 10 days, transfer duty by department, the notaire's scale, the taxes from deed to sale, 2025 sale prices from Paris to the Dordogne, and one EUR 400,000 Lyon apartment worked two ways: to live in, and to rent out. 31 pages, in the order you meet them as a buyer.
How much are estate agent fees in France?
They are not capped by law. They must be displayed including VAT at the agency and on listings. If the buyer pays them, the listing must show the price with and without fees and the fee as a percentage of the price.
No verified typical commission percentage was found, so compare the listed figures.
Who pays the closing costs in France, buyer or seller?
The buyer pays the purchase costs, the so-called notary fees: transfer duties, the notary's regulated fee and the property security contribution. The seller pays tax on any gain. Who pays the agent is set by the mandate and printed on every sale advert.
| Cost | Rate | Who pays | Set by |
|---|---|---|---|
| Transfer duties, resale | About 5.81% to 6.32% by department | Buyer | Law |
| Transfer duties, new build under 5 years from a professional | 0.71% | Buyer | Law |
| VAT on a new build | 20% (5.5% in some zones) | Buyer | Law |
| Notary's regulated fee | 3.870% / 1.596% / 1.064% / 0.799% bands, plus 20% VAT | Buyer | Law |
| Property security contribution | 0.10%, minimum EUR 15 | Buyer | Law |
| Tax on the gain | 19% plus social levies; main home exempt | Seller | Law |
| Agent commission | Negotiated | Per the mandate, shown on the advert | Law |
Sources
Frequently Asked Questions
What are frais de notaire in France?
What is the transfer duty in Alpes-Maritimes?
When does the higher 5% departmental rate end?
Is there VAT on French property?
Are estate agent fees capped in France?
Header photo: Mike is Michi, CC BY-SA 4.0, via Wikimedia Commons. All credits: image credits.