Why are notary fees higher for existing properties?

For existing properties, transfer duties amount to 5.80% of the property price, as the State applies the land registration tax (taxe de publicite fonciere). For new-builds, the 20% VAT is already included in the sale price, and transfer duties are reduced to 0.71%. This difference in transfer duties explains the considerable gap between existing (7-8%) and new-build (2-3%) properties.

Can notary fees be negotiated?

Transfer duties (the largest component) are set by the State and cannot be negotiated. However, notary emoluments can be subject to a discount of up to 20% for the portion of the price exceeding 100,000 euros. On a 250,000 euro property, this discount represents approximately 300 euros in savings. Always ask your notary for this discount.

Are notary fees tax-deductible?

For a buy-to-let investment under the actual expenses regime (regime reel), notary fees are not directly deductible from rental income. However, they are added to the acquisition price when calculating capital gains tax on resale. For investments held through a company (SCI subject to corporate tax), notary fees can be depreciated over several years.

When do you pay notary fees?

Notary fees are paid on the day the deed of sale (acte authentique) is signed. The buyer pays the full amount to the notary, who then forwards the transfer duties to the Public Treasury. A deposit is generally requested a few days before the signing, with the balance adjusted once the final fees are known.

How can you reduce notary fees?

Several tips: deduct the value of movable items (furniture, fitted kitchen) from the sale price within reason (approximately 5% of the price), as fees only apply to the real estate component. Buy new-build to benefit from reduced duties. Negotiate the 20% discount on notary emoluments. Finally, in some departments the departmental tax rate is lower.

Notary Fees France 2026: New-Build vs Existing Property

How are notary fees calculated in France in 2026?

Notary fees, also known as "acquisition fees" (frais d'acquisition), represent all the sums paid to the notary when purchasing a property in France. Contrary to popular belief, the largest share of these fees does not go to the notary but rather to the State and local authorities in the form of transfer duties. For existing properties, fees represent approximately 7 to 8% of the property price, while for new-builds they amount to only 2 to 3% thanks to reduced transfer duties.

French notary fees are broken down into three main components. Transfer duties (droits de mutation) constitute the bulk: 5.80% of the price for existing properties (including 4.50% departmental tax, 1.20% municipal tax and 0.10% assessment fee) versus only 0.71% for new-builds (VAT already included in the price). Notary emoluments are regulated by a progressive scale set by the State and represent approximately 1% of the price for a standard property. Finally, disbursements cover the costs advanced by the notary for administrative procedures (land registry, mortgages, deed copies), totaling approximately 1,000 to 1,500 euros on average.

Since 2021, notaries have the option to grant a discount on their emoluments of up to 20% for price brackets above 100,000 euros. This reduction is, however, rarely applied spontaneously: it is advisable to negotiate it directly with your notary. Additionally, some departments apply a reduced departmental tax rate of 3.80% instead of 4.50%, which slightly decreases total fees.

French Notary Fees Calculator 2026: Existing vs New-Build

Fee breakdown

How are notary fees calculated in France in 2026?

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