France: notary fees, where the money goes

An expression that misleads

When people talk about “frais de notaire” (notary fees), they imagine the notary’s pay. It is only a small part of it. According to Service Public, these costs include emoluments, fees, disbursements, duties and taxes: the notary collects a large share on behalf of the State and the local authorities.

Registration duties: the biggest share

On old properties, the buyer pays registration duties: a share voted by the department, collection and assessment costs, and the municipal additional tax (ANIL). With a departmental share of 4.50%, the total is 5.80665% of the price, the rate in ANIL’s simulator.

The 2025 finance law let departments vote a higher rate for buyers who are not first-time buyers. On June 1, 2026, 86 of the 96 mainland departments apply it, at 5%: the total goes to 6.3185% of the price (DGFiP table). First-time buyers stay at 4.50%, and the Indre is at 3.80%.

On a new home bought from a developer, the sale is subject to VAT, included in the price, and the duties are much lower: 0.71498% of the price according to ANIL.

The notary’s pay: one scale, the same everywhere

For a sale, the notary receives emoluments whose tariff is regulated: the amount is the same whichever notary you choose. Since January 1, 2021, the scale is degressive, by price band:

• 3.870% on the band from €0 to €6,500;
• 1.596% on the band from €6,500 to €17,000;
• 1.064% on the band from €17,000 to €60,000;
• 0.799% on the part above €60,000.

Service Public’s calculation for €200,000

For a €200,000 apartment, Service Public calculates €1,995.25 excluding VAT: €251.55 for the first band, €167.58 for the second, €457.52 for the third and €1,118.60 for the last. ANIL’s simulator adds a flat €850 of formalities emoluments.

Above €150,000, the notary may, under certain conditions, grant a full or partial discount on their emoluments.

VAT, disbursements and contribution: the small lines

The emoluments carry 20% VAT. The notary passes it to the State: it counts among taxes and duties, not in their pay. Disbursements repay documents and formalities advanced for you: mortgage record, planning document, cadastral extract, surveyor.

On top comes the property security contribution, which corresponds to the old salary of the mortgage registrar: ANIL counts 0.10% of the price, €15 at least. And if the loan is secured by a mortgage or a lender’s lien, the security deed also has a cost.

An example: €250,000, old and new

• Old, first-time buyer (or department with no increase): €14,516.63 of duties, €3,244.75 of emoluments excluding VAT, €648.95 of VAT, €400 of disbursements and €250 of contribution: €19,060.33 in all, or 7.62% of the price.
• Old, not a first-time buyer in a 5% department, such as Gironde: €15,796.25 of duties and the same other lines, €20,339.95 in all, or 8.14% of the price.
• New: €1,787.45 of duties, the same emoluments, the same VAT and the same disbursements: €6,331.15 in all, or 2.53% of the price.

When to pay, and how to check

The fees are paid at the signing of the sale deed, and the notary may ask for a deposit beforehand. The price itself must be paid into their account before signing (Service Public).

Whatever the route, ask the notary for a detailed written quote or a forecast statement of the cost. Once the deed is signed, they must give you a detailed document with the amounts to pay: compare it with the estimate.

What is not in the notary fees

The estate agency fees, when the ad puts them on the buyer, are separate: their amount is not regulated, and the ad must show them as a percentage of the price including VAT (ANIL). Also count the loan costs (file, insurance, guarantee), works, moving and, after the purchase, local taxes and co-ownership charges.