A Guide to Frais de Notaire & Stamp Duty Changes | France Tax Law

What Are French Notaire Fees?

Frais de Notaire (notaire fees) refers to the total cost of legally transferring property ownership in France. Despite the name, these fees cover more than just the notary's time. They represent a mix of government taxes, professional fees, and administrative charges, including legal document preparation, verification of property titles, registration fees, and mortgage handling. These include:

• Government taxes and duties - also called Droits de mutation à titre onéreux (DMTO), paid to local and national authorities, which can include departmental, communal, and registry charges.
• The notary's remuneration - regulated by law and based on a sliding percentage of the property price, with higher portions taxed at lower rates.
• Administrative costs - charges for land registry checks, document preparation, mortgage registration, and other formalities.
  

In practice, the notary acts as a legal officer, ensures the correct application of property law, oversees contract formalities, and collects taxes for the French state, making sure the transaction is valid, secure, and officially recorded.

How Much Are Notaire Fees When Buying a House in France?

Average Notaire Fees in 2025

Notaire fees in France typically differ depending on the building:

• Existing property (ancien): ~7-8% of the purchase price.
• New build (neuf): ~2-3% of the purchase price.

What Determines the Total?

The total depends on several factors:

• The property's department (location), as local tax rates vary.
• Whether it's new or existing construction.
• The sale price and whether agency fees are included.

Understanding the April 2025 Stamp Duty Changes

What Changes?

From 1 April 2025, French departments were authorised to raise their share of the droits de mutation (DMTO) from 4.5% to 5.0%, effectively increasing total notaire fees by up to 0.5 percentage points. This increase affects the main transfer tax collected on property sales, which is the largest component of notaire fees for existing properties.

For buyers, that means roughly €500 extra per €100,000 of property price in affected areas. The additional amount depends on the property price, whether agency fees are included, and local administrative charges. Higher-value properties can see the increase amounting to several thousand euros.

Which Departments Are Affected?

Not all departments implemented the change, but many did. Major regions like Paris, Rhône, and Gironde have adopted the 5% rate, while some departments, such as Ain, Alpes-Maritimes, Ardèche, Eure, Hautes-Pyrénées, Indre, Lozère, Oise, and Saône-et-Loire, have opted not to raise the rate.

Each department must vote on the increase individually, and implementation dates can vary based on the departmental council vote, with some applying the higher rate from April 2025 and others later. The temporary increase is set to last until 31st March, 2028. Some departments may also offer exemptions for first-time buyers who meet specific criteria. Always confirm your local rate with your notary, as this will directly impact your total acquisition costs.

Why Was the Change Introduced?

The adjustment was approved under the Loi de Finances 2025 to help fund local councils and municipal services, which rely on DMTO revenues for infrastructure, schools, and community projects. While it modestly increases buyer costs, it provides financial relief for regional budgets and ensures local services continue to be funded adequately. The change is designed to be gradual and predictable, allowing buyers to plan for slightly higher upfront costs without disrupting the housing market.

How Notaire Fees Are Calculated in 2025

To budget accurately for a property purchase in France, it helps to understand how notaire fees are calculated. These fees combine government taxes, notary emoluments, and administrative costs, all regulated for transparency.

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Core Components

1. DMTO (Transfer Tax): Departments may charge up to 5%, but this is optional; some departments such as Morbihan, Isère, and Mayotte may still apply a lower rate. For most departments that raised the rate, it applies to transactions finalised from 1st April, 2025, to 31st March, 2028, with potential exemptions for first-time buyers acquiring their main residence.

2. Contribution de Sécurité Immobilière (CSI): 0.10% of the property price.

3. Notary's Emoluments: Calculated on a fixed sliding scale with 20% VAT applied:

• €0 to €6,500: 3.870%
• €6,501 to €17,000: 1.596%
• €17,001 to €60,000: 1.064%
• Above €60,000: 0.799%

4. Administrative Costs & Disbursements: €400-€1,000 depending on the case.

Example Calculation (2025)

For a €300,000 property in a department applying the 5% DMTO:

• DMTO: €300,000 × 5.0% = €15,000
• CSI: €300,000 × 0.1% = €300
• Notary's Emoluments:
  - On first €60,000: €672.45
  - On remaining €240,000 (€300,000 - €60,000): €1,917.60
  - Total emoluments before VAT: €2,590.05
  - VAT (20%) on emoluments: €518.01
  
• Disbursements: €500 Total: €15,000 + €300 + €2,590.05 + €518.01 + €500 = €18,908.06 (~6.3%), aligning with the overall 7-8% range for older properties once other formalities are included.
  

Differences for Buyers and Sellers

Understanding the differences in responsibilities and costs for buyers and sellers is crucial when budgeting for property in France. Here's a breakdown of who pays for what, including key considerations for international buyers and sellers, and highlights ways to potentially save on transaction costs:

Buyer

Buyers are responsible for nearly all Frais de Notaire, but it is important to note that this term is a misnomer: the vast majority consists of government taxes, with the notary's actual regulated fee being a small portion. Buyers should also consider:

• Agency fees: Confirm whether agency fees are included in the prix de vente. If paid directly to the agency, these fees may be deducted from the purchase price, reducing the taxable base for DMTO and notary emoluments, potentially lowering overall costs.
• Departmental variations: Be aware of differing DMTO rates and exemptions for first-time buyers, which can affect total costs.

Sellers

Sellers usually pay the agency commission, but the responsibility is defined in the mandat de vente contract. In some cases, buyers may assume the agency fee, which can reduce the price on which notary fees are calculated, indirectly benefiting the buyer. Sellers are also responsible for:

• Required reports: Mandatory diagnostics such as asbestos, lead, termite inspections, and energy performance certificates.
• Capital gains tax: Non-residents selling second homes may pay up to 36.2% on profits, with allowances for purchase and renovation costs.
• Fiscal representative: Non-EU residents selling property over €150,000 may need to appoint a fiscal representative, an additional cost to the seller.

Confirming Fees

Always confirm with your notary whether agency fees are included in the Prix de vente and clarify department-specific rules, exemptions, or other requirements to avoid unexpected costs.

How to Budget Accurately for Property Costs

Buyer Budgeting Checklist

• Request a detailed quote (devis) from your notary early in the process.
• Verify the DMTO rate in your department (4.5% or 5%).
• Confirm whether your bank will finance the notaire fees.
• Account for mortgage registration fees and agency commissions if applicable.

Before vs After April 2025 Increase

What Will Stamp Duty Changes Do to House Prices?

Short-Term Impact (2025)

The April 2025 rise adds modest costs for buyers, which may temporarily slow down property transactions, particularly in high-demand regions. Buyers may pause to reassess budgets, and some may negotiate more strongly on price to offset the higher fees. Agents report a short-term cooling in market activity in areas like Paris, Lyon, and Bordeaux, but these effects are expected to be limited.

Long-Term Outlook (2026 and Beyond)

Experts expect little long-term impact on French house prices. While some buyers may shift toward new builds (lower acquisition fees), older properties might see slower growth in price due to higher purchase costs. Regional variations are expected: high-demand coastal or city-centre properties may remain resilient, while rural or less sought-after areas could experience more modest price growth. Additionally, developers of new builds may leverage the lower notaire fees as a marketing point, influencing buyer behaviour over time.

Looking Ahead: Future Adjustments Going Into 2026

As of late 2025, the 5% DMTO ceiling is expected to remain in place through 2026 unless the government reviews local tax policy again. Departments can still choose to keep their rate below the cap. Any national housing reform could potentially adjust these rates in future budgets.

Digital reforms to notarial procedures and online property registration are also expected to streamline transactions and possibly reduce administrative costs in 2026.

Key Takeaways for Frais de Notaire & Stamp Duty

• Frais de notaire include government taxes (DMTO), notary emoluments, and administrative costs, not just the notary's fee.
• Average fees in 2025: 7-8% for existing properties (ancien) and 2-3% for new builds (neuf).
• April 2025 DMTO changes: Departments can raise transfer tax from 4.5% to 5%, affecting total costs for buyers.
  
• Departmental variation: Not all regions adopt the higher DMTO rate; confirm your local rate with your notary.
  
• First-time buyer exemptions may apply in certain departments.
  
• Calculation of fees: Includes DMTO, Contribution de Sécurité Immobilière (0.10%), notary sliding-scale emoluments (plus 20% VAT), and administrative disbursements.
  
• Buyers bear most frais de notaire, while sellers typically cover agency fees and mandatory property reports.
  
• Budget planning: Always request a detailed quote (devis) from your notary and verify which costs are included in the sale price.
  
• Market impact: DMTO increase may modestly affect short-term buying decisions, but long-term property prices are expected to remain largely stable.
  
• Future outlook: The 5% DMTO ceiling is expected to stay through 2026, with digital notarial reforms potentially reducing administrative costs.
  

FAQs

Do notaire fees include stamp duty?

Yes, in France, notaire fees encompass both the notary's remuneration and government taxes, including stamp duty (DMTO). These taxes are a significant portion of the total fees, which typically range from 7-8% for existing properties and 2-3% for new builds.

Who pays the notaire fees when selling a house in France?

The buyer is responsible for paying the notaire fees in France. Sellers may incur costs for mandatory property diagnostics and agency commissions, but the notaire's fees are always borne by the purchaser.

What is the minimum notary fee?

Under French law, the minimum notaire fee for property transactions is set at €90, as per Article R444-9 of the French Commercial Code. This applies to the notary's emoluments, which are a small part of the total notaire fees.

Is there stamp duty on French property?

Yes, French property purchases include stamp duty, known as DMTO. This is a transfer tax paid to the department and represents the largest part of notaire fees for existing properties. From April 2025, many departments were able to raise the rate from 4.5% to 5%, but some regions kept a lower rate, and exemptions may apply for first-time buyers.

Plan Your French Property Purchase with Confidence

Buying property in France in 2025/26 can feel complex, with notaire fees, stamp duty changes, and varying departmental rules to consider. Understanding how these costs work and how they're calculated, will help you budget accurately and avoid surprises.

At France Tax Law, we guide buyers, sellers, and investors through the ins and outs of French property law and taxation. Whether you're planning your first purchase or managing a property sale, we can help make the process simpler and more predictable. Contact us today to get expert advice tailored to your situation.