French notary fees by département: 5%, 4.5% or 3.8%
When you buy an existing property in France, the département sets the largest part of the “notary fees”. On 1 June 2026, 89 of the 101 départements charge 5%, 11 have stayed at 4.5% and the Indre at 3.8%. On a €200,000 purchase, the total runs from €14,174 in the Indre to €16,631 in Paris or Besançon.
5.00%
89 départements
6.32% transfer duties in total
4.50%
11 départements
5.81% in total
3.80%
Indre
5.09% in total
What differs from one département to another?§
Only the transfer duties. Their rate adds up three things: the département rate, a 1.20% municipal tax and 2.37% of the département rate for the State’s collection costs.
The rest stays the same. The notary is paid on a national scale: €2,394 including VAT for €200,000. The property security contribution is €200, and disbursements come to around €1,400; the notary settles the exact amount after the sale.
| Département | Transfer duties | Total fees |
|---|---|---|
| Doubs, Paris, Gironde…89 départements · 5.00% | €12,637 | €16,631 |
| Alpes-Maritimes, Oise…11 départements · 4.50% | €11,613 | €15,608 |
| Indre3.80% | €10,180 | €14,174 |
I’m buying a property to let: do I pay 5%?§
Yes, if the département has voted 5%. The law sets aside the increase in one case only: a first purchase of a main home. The buyer then pays 4.50%, i.e. €1,024 less on €200,000.
“First purchase” is about the main home, not property in general: not having owned your main home during the two years before buying. A landlord who lets three flats and rents their own home keeps 4.50% for that home. For a fourth flat to let, it is 5%.
Buying as two, the rule is read share by share: joint owners, PACS partners or spouses with separate property, each for their own share. Spouses under community property must both meet the condition. Savoie goes further for a first purchase: 4.00%, i.e. €10,590 in duties on €200,000.
The figures for your property
Price, département, existing or new, first purchase or not: the four amounts separately, at the DGFiP table rate.
My département is at 4.5%: can the rate rise before I sign?§
Yes. Hautes-Alpes, Alpes-Maritimes, Ardèche, Charente, Drôme, Lozère, Oise, Hautes-Pyrénées, Saône-et-Loire, Guadeloupe and Mayotte can still vote 5%. A vote sent to the prefecture by 30 November 2026 applies from 1 January 2027; from December 2026 to April 2027, from the first day of the second following month.
What counts is the date of the deed at the notary, not the date of the preliminary contract. A compromis signed at 4.50% can close at 5% if the vote falls in between. The DGFiP table online is dated 1 June 2026; the notary applies the one in force on the day of the deed.
1 April 2025
Départements may go above 4.50%, up to 5%.
1 January 2027
Effective date of votes sent between 16 April and 30 November 2026.
31 March 2028
Last day provided for. The text in force on 14 November 2026 says nothing beyond it: the ceiling goes back to 4.50%.
The rate in each département§
| Département | Département rate | Transfer duties |
|---|---|---|
| Ain01 · Bourg-en-Bresse | 5.00%6.32% in total | €12,637 |
| Aisne02 · Laon | 5.00%6.32% in total | €12,637 |
| Corse-du-Sud2A · Ajaccio | 5.00%6.32% in total | €12,637 |
| Haute-Corse2B · Bastia | 5.00%6.32% in total | €12,637 |
| Allier03 · Moulins | 5.00%6.32% in total | €12,637 |
| Alpes-de-Haute-Provence04 · Digne-les-Bains | 5.00%6.32% in total | €12,637 |
| Hautes-Alpes05 · Gap | 4.50%5.81% in total | €11,613 |
| Alpes-Maritimes06 · Nice | 4.50%5.81% in total | €11,613 |
| Ardèche07 · Privas | 4.50%5.81% in total | €11,613 |
| Ardennes08 · Charleville-Mézières | 5.00%6.32% in total | €12,637 |
| Ariège09 · Foix | 5.00%6.32% in total | €12,637 |
| Aube10 · Troyes | 5.00%6.32% in total | €12,637 |
| Aude11 · Carcassonne | 5.00%6.32% in total | €12,637 |
| Aveyron12 · Rodez | 5.00%6.32% in total | €12,637 |
| Bouches-du-Rhône13 · Marseille | 5.00%6.32% in total | €12,637 |
| Calvados14 · Caen | 5.00%6.32% in total | €12,637 |
| Cantal15 · Aurillac | 5.00%6.32% in total | €12,637 |
| Charente16 · Angoulême | 4.50%5.81% in total | €11,613 |
| Charente-Maritime17 · La Rochelle | 5.00%6.32% in total | €12,637 |
| Cher18 · Bourges | 5.00%6.32% in total | €12,637 |
| Corrèze19 · Tulle | 5.00%6.32% in total | €12,637 |
| Côte-d'Or21 · Dijon | 5.00%6.32% in total | €12,637 |
| Côtes-d'Armor22 · Saint-Brieuc | 5.00%6.32% in total | €12,637 |
| Creuse23 · Guéret | 5.00%6.32% in total | €12,637 |
| Dordogne24 · Périgueux | 5.00%6.32% in total | €12,637 |
| Doubs25 · Besançon | 5.00%6.32% in total | €12,637 |
| Drôme26 · Valence | 4.50%5.81% in total | €11,613 |
| Eure27 · Évreux | 5.00%6.32% in total | €12,637 |
| Eure-et-Loir28 · Chartres | 5.00%6.32% in total | €12,637 |
| Finistère29 · Quimper | 5.00%6.32% in total | €12,637 |
| Gard30 · Nîmes | 5.00%6.32% in total | €12,637 |
| Haute-Garonne31 · Toulouse | 5.00%6.32% in total | €12,637 |
| Gers32 · Auch | 5.00%6.32% in total | €12,637 |
| Gironde33 · Bordeaux | 5.00%6.32% in total | €12,637 |
| Hérault34 · Montpellier | 5.00%6.32% in total | €12,637 |
| Ille-et-Vilaine35 · Rennes | 5.00%6.32% in total | €12,637 |
| Indre36 · Châteauroux | 3.80%5.09% in total | €10,180 |
| Indre-et-Loire37 · Tours | 5.00%6.32% in total | €12,637 |
| Isère38 · Grenoble | 5.00%6.32% in total | €12,637 |
| Jura39 · Lons-le-Saunier | 5.00%6.32% in total | €12,637 |
| Landes40 · Mont-de-Marsan | 5.00%6.32% in total | €12,637 |
| Loir-et-Cher41 · Blois | 5.00%6.32% in total | €12,637 |
| Loire42 · Saint-Étienne | 5.00%6.32% in total | €12,637 |
| Haute-Loire43 · Le Puy-en-Velay | 5.00%6.32% in total | €12,637 |
| Loire-Atlantique44 · Nantes | 5.00%6.32% in total | €12,637 |
| Loiret45 · Orléans | 5.00%6.32% in total | €12,637 |
| Lot46 · Cahors | 5.00%6.32% in total | €12,637 |
| Lot-et-Garonne47 · Agen | 5.00%6.32% in total | €12,637 |
| Lozère48 · Mende | 4.50%5.81% in total | €11,613 |
| Maine-et-Loire49 · Angers | 5.00%6.32% in total | €12,637 |
| Manche50 · Saint-Lô | 5.00%6.32% in total | €12,637 |
| Marne51 · Châlons-en-Champagne | 5.00%6.32% in total | €12,637 |
| Haute-Marne52 · Chaumont | 5.00%6.32% in total | €12,637 |
| Mayenne53 · Laval | 5.00%6.32% in total | €12,637 |
| Meurthe-et-Moselle54 · Nancy | 5.00%6.32% in total | €12,637 |
| Meuse55 · Bar-le-Duc | 5.00%6.32% in total | €12,637 |
| Morbihan56 · Vannes | 5.00%6.32% in total | €12,637 |
| Moselle57 · Metz | 5.00%6.32% in total | €12,637 |
| Nièvre58 · Nevers | 5.00%6.32% in total | €12,637 |
| Nord59 · Lille | 5.00%6.32% in total | €12,637 |
| Oise60 · Beauvais | 4.50%5.81% in total | €11,613 |
| Orne61 · Alençon | 5.00%6.32% in total | €12,637 |
| Pas-de-Calais62 · Arras | 5.00%6.32% in total | €12,637 |
| Puy-de-Dôme63 · Clermont-Ferrand | 5.00%6.32% in total | €12,637 |
| Pyrénées-Atlantiques64 · Pau | 5.00%6.32% in total | €12,637 |
| Hautes-Pyrénées65 · Tarbes | 4.50%5.81% in total | €11,613 |
| Pyrénées-Orientales66 · Perpignan | 5.00%6.32% in total | €12,637 |
| Bas-Rhin67 · Strasbourg | 5.00%6.32% in total | €12,637 |
| Haut-Rhin68 · Colmar | 5.00%6.32% in total | €12,637 |
| Rhône69 · Lyon | 5.00%6.32% in total | €12,637 |
| Haute-Saône70 · Vesoul | 5.00%6.32% in total | €12,637 |
| Saône-et-Loire71 · Mâcon | 4.50%5.81% in total | €11,613 |
| Sarthe72 · Le Mans | 5.00%6.32% in total | €12,637 |
| Savoie73 · Chambéry | 5.00%6.32% in total | €12,637 |
| Haute-Savoie74 · Annecy | 5.00%6.32% in total | €12,637 |
| Paris75 | 5.00%6.32% in total | €12,637 |
| Seine-Maritime76 · Rouen | 5.00%6.32% in total | €12,637 |
| Seine-et-Marne77 · Melun | 5.00%6.32% in total | €12,637 |
| Yvelines78 · Versailles | 5.00%6.32% in total | €12,637 |
| Deux-Sèvres79 · Niort | 5.00%6.32% in total | €12,637 |
| Somme80 · Amiens | 5.00%6.32% in total | €12,637 |
| Tarn81 · Albi | 5.00%6.32% in total | €12,637 |
| Tarn-et-Garonne82 · Montauban | 5.00%6.32% in total | €12,637 |
| Var83 · Toulon | 5.00%6.32% in total | €12,637 |
| Vaucluse84 · Avignon | 5.00%6.32% in total | €12,637 |
| Vendée85 · La Roche-sur-Yon | 5.00%6.32% in total | €12,637 |
| Vienne86 · Poitiers | 5.00%6.32% in total | €12,637 |
| Haute-Vienne87 · Limoges | 5.00%6.32% in total | €12,637 |
| Vosges88 · Épinal | 5.00%6.32% in total | €12,637 |
| Yonne89 · Auxerre | 5.00%6.32% in total | €12,637 |
| Territoire de Belfort90 · Belfort | 5.00%6.32% in total | €12,637 |
| Essonne91 · Évry-Courcouronnes | 5.00%6.32% in total | €12,637 |
| Hauts-de-Seine92 · Nanterre | 5.00%6.32% in total | €12,637 |
| Seine-Saint-Denis93 · Bobigny | 5.00%6.32% in total | €12,637 |
| Val-de-Marne94 · Créteil | 5.00%6.32% in total | €12,637 |
| Val-d'Oise95 · Cergy | 5.00%6.32% in total | €12,637 |
| Guadeloupe971 · Basse-Terre | 4.50%5.81% in total | €11,613 |
| Martinique972 · Fort-de-France | 5.00%6.32% in total | €12,637 |
| Guyane973 · Cayenne | 5.00%6.32% in total | €12,637 |
| La Réunion974 · Saint-Denis | 5.00%6.32% in total | €12,637 |
| Mayotte976 · Mamoudzou | 4.50%5.81% in total | €11,613 |
General information on French law, up to date as of 14 November 2026. This is not legal advice: for a specific situation, a lawyer, a notary or the ADIL of your département (free consultation) can answer you.
Legal texts and sources (8)
- DGFiP, registration duty rates, allowances and reductions applicable on 1 June 2026 (table by département)
- Finance Act 2025 (loi n° 2025-127), article 116, version in force since 21 February 2026 (rate up to 5% from 1 April 2025 to 31 March 2028, except first home)
- BOFiP BOI-ENR-DMTOI-10-20 of 17 June 2026, § 105 to 109 (effective dates, deed date, first home, co-buyers)
- General Tax Code (CGI), article 1594 D (département rate)
- General Tax Code (CGI), article 1584 (1.20% municipal surtax)
- General Tax Code (CGI), article 1647, version in force since 1 July 2026 (2.37% State collection fee)
- General Tax Code (CGI), article 1594 F quinquies (0.70% for new builds subject to VAT)
- Commercial Code, article A444-91 (notary fee scale)