Buying a parking space in France: costs, tax, letting

Purchase costs: what the buyer pays

So-called “notary’s fees” (frais de notaire) are mostly taxes (impots.gouv.fr, page updated on 17 July 2026):

• transfer duties: overall rate of 6.32% at most from 1 April 2025 to 31 March 2028, of which 5% at most for the département, 1.20% for the commune (municipality), plus assessment costs;
• contribution de sécurité immobilière (land registry fee): 0.1% of the price, €15 minimum;
• notary’s fees (émoluments), on the regulated scale (service-public.gouv.fr): 3.870% up to €6,500, 1.596% from €6,500 to €17,000, 1.064% from €17,000 to €60,000, 0.799% above, plus 20% VAT in mainland France;
• the débours (disbursements) advanced by the notary.

Keeping the département rate voted before the increase (generally 4.50%, lower in a few départements, see hausse des droits de mutation (transfer duty increase)) applies to the first purchase of a résidence principale (main home) (impots.gouv.fr), which a parking space bought on its own is not.

Example for a lock-up garage bought for €20,000 (département at the maximum rate):

The disbursements, sums advanced by the notary, are added to this (service-public.gouv.fr). To find out the amount, ask the notary for a detailed written quote or a provisional statement of the cost of the transaction (service-public.gouv.fr). For another price, see frais de notaire (notary’s fees).

A parking space in a co-ownership: what changes

A space or lock-up garage in a building is often a lot de copropriété (unit in a co-owned building). The buyer then pays a share of the building’s service charges, according to the règlement de copropriété (building regulations); see charges de copropriété (co-ownership service charges).

The loi Carrez (Carrez law on floor area) does not apply: article 46 of the Act of 10 July 1965 expressly excludes “cellars, garages, parking spaces” from the compulsory floor-area statement.

As for surveys, the law covers “the sale of all or part of a built property”: the seller then provides a dossier de diagnostic technique (technical survey file), attached to the promesse (preliminary contract) or, failing that, to the deed of sale (code de la construction et de l’habitation (Construction and Housing Code), art. L271-4). Each survey in this file has its own scope, and several apply only to homes: have the notary or the diagnostiqueur (surveyor) draw up the exact list for your lock-up garage or space. See diagnostics obligatoires (mandatory surveys).

Property tax and household waste tax

Service-public.gouv.fr lists parking spaces among the main properties liable to taxe foncière sur les propriétés bâties (property tax on built property), payable by the owner on 1 January. The taxe d’enlèvement des ordures ménagères (household waste collection tax) follows the same basis, on the same notice. The calculation is explained in the taxe foncière (property tax) guide, and the amounts per commune on /france/taxe-fonciere.

Letting your parking space

Service-public.gouv.fr distinguishes two cases:

• With a home: the space appears in the residential lease as an annex or accessory, and follows its rules (term, end of lease, rent review, subletting), whether unfurnished or furnished (Act of 6 July 1989, art. 2). Disputes go before the juge des contentieux de la protection (judge for consumer and tenancy disputes).
• Separately: rent, term, review and notice are freely negotiated (code civil (Civil Code), art. 1709). A written contract is recommended, even though a verbal lease is possible. Disputes go before the tribunal judiciaire (civil court).

In the event of disagreement, it is the judge who decides whether there is a link between the lease of the home and the letting of the parking space.

Tax on the rent

Let without services, a parking space falls under property income. If the household’s total unfurnished rent does not exceed €15,000 a year, the micro-foncier (simplified flat-rate scheme) applies automatically, with a 30% allowance; you can opt for the régime réel (actual-expenses regime), irrevocable for 3 years, to deduct actual expenses (loan interest, property tax, co-ownership service charges). Prélèvements sociaux (social security levies) are 17.2% (service-public.gouv.fr). The two regimes are compared in revenus fonciers et micro-foncier (property income and the simplified scheme).

The 2026 tax brochure specifies that, if the rent is subject to VAT, it is the amount excluding VAT that is declared and counts towards the €15,000 threshold. The code général des impôts (General Tax Code) exempts lettings of bare premises from VAT, but “with the exception of parking spaces for vehicles” (CGI, art. 261 D, 2°, in the version in force until 1 January 2027): letting a parking space therefore does not fall within this exemption. Have your situation checked with your tax office.

On resale: the capital gain

The gain is calculated as for any property (service-public.gouv.fr, F10864):

• total exemption if the sale price does not exceed €15,000;
• holding-period allowance: 6% a year from the 6th to the 21st year and 4% in the 22nd for income tax, i.e. exemption after 22 years; for social security levies, 1.65%, then 1.6%, then 9%, i.e. exemption after 30 years;
• the balance taxed at 19% income tax and 17.2% social security levies;
• purchase price increased by the actual acquisition costs or a flat 7.5%.

Outbuildings of the main home, including the garage and the parking space, are exempt along with it, provided the home is your main home at the time of the sale (service-public.gouv.fr, F10864). The official guidance does not deal with a space sold separately from the home: have this checked by the notary. See plus-value immobilière (property capital gains).

Which professional to consult

The notaire (notary) drafts the deed, collects the transfer duties and calculates the capital gain on resale. To find a space, estimate a rent or hand over the management of a letting, the agent immobilier (estate agent) knows the prices charged in the neighbourhood.