The total fees and taxes payable to the notaire on a French property purchase — typically 7–8% of the purchase price for resale properties.
Frais de notaire — literally "notary fees" — is the collective term used in France to describe the total additional costs payable when purchasing a property, collected and disbursed by the notaire. Despite the name, the majority of the amount is not actually the notaire's own fee but rather taxes and charges levied by the State and local authorities. Understanding what the frais de notaire actually contains is essential for accurate budgeting.
The frais de notaire on a resale residential property purchase typically total 7–8% of the purchase price and consist of: droits de mutation (transfer taxes to the State and local authorities, approximately 5.8% — the largest component), the notaire's emoluments (the actual notaire fee, set by a national fee scale and typically amounting to 0.8–1.2% on a sliding scale), administrative disbursements (débours — costs of Land Registry searches, cadastral certificates, urban planning certificates, etc., approximately 0.4%), and contribution de sécurité immobilière (land register fee, approximately 0.1%).
For new build properties, frais de notaire are significantly lower — approximately 2–3% of the purchase price — because the droits de mutation (transfer taxes) are much reduced. Instead, new builds attract TVA (French VAT) at 20% on the price above the land value, which is already included in the developer's advertised price. This is a key reason why new builds in France are popular with investment buyers despite often being more expensive on a per-square-metre basis.
The frais de notaire are paid on completion — when you sign the acte de vente (final deed of sale) at the notaire's office. Your notaire will provide you with a detailed breakdown (état des frais) before completion, showing exactly where each component of the frais de notaire is going. Do not confuse the frais de notaire with the estate agent commission (honoraires d'agence), which is a separate charge paid directly to the agency.
Buyers sometimes attempt to declare a lower purchase price (under-declare) to reduce frais de notaire. This is tax fraud in France and carries serious penalties including large fines, interest, and potential criminal prosecution. The French tax authorities routinely check declared property prices against market comparables and can issue redressements (tax assessments) for under-declared values within a three-year inspection window.
The tax components (droits de mutation etc.) are fixed by law and cannot be negotiated. The notaire's own emoluments are set by a national fee scale and also cannot be adjusted for transactions below €150,000. For transactions above €150,000, the notaire has limited discretion to apply a small reduction (up to 20%) on their portion of the emoluments — ask your notaire about this possibility.
Furniture and fittings (meubles meublants) included in a French property sale can be listed separately and are not subject to droits de mutation (transfer taxes). They should be listed in the compromis de vente and final deed at their reasonable market value. Inflating furniture values to artificially reduce frais de notaire is considered tax avoidance.
The transfer tax (droits de mutation) component varies slightly by département — most pay 5.80665% but a few départements opted for a lower rate in earlier years. In practice, the difference is minimal. For most budget calculations, using 7.5–8% is accurate for resale property anywhere in France.
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