In short
The code civil (Civil Code) is clear: “The costs of deeds and other incidentals to the sale are borne by the buyer” (art. 1593) (our translation). The buyer therefore pays the droits de mutation (transfer duties), the émoluments du notaire (notary’s regulated fees) and the débours (disbursements), but seller and buyer may agree otherwise (service-public.gouv.fr). The seller pays for what enables them to sell: surveys, the état daté (statement of account for a sale) in a copropriété (building in co-ownership) (€380 inc. VAT at most), and the mainlevée (release) of a mortgage. Agency fees fall to whoever the mandate designates. The year’s taxe foncière (property tax) is owed by the owner on 1 January, and splitting it pro rata only exists if the deed provides for it (ANIL).
What the buyer pays
Service-public.gouv.fr breaks deed costs down into three blocks:
| Item | What it is | Amount |
|---|---|---|
| Duties and taxes | Taxe de publicité foncière (land registration tax) or registration duties, paid over to the State and local authorities | Older property: 6.32% at most from 1 April 2025 to 31 March 2028; new build subject to VAT: 0.71% (impots.gouv.fr) |
| Contribution de sécurité immobilière (land registry fee) | Contribution paid to the notary with the duties | 0.1%, at least €15 (impots.gouv.fr) |
| Notary’s regulated fees | Regulated remuneration for the deed of sale | Sliding scale, VAT at 20% in mainland France |
| Disbursements | Sums advanced by the notary: land register, planning, land registration | At actual cost |
The scale of regulated fees in mainland France, applicable since 1 January 2021: 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 that. For a flat at €200,000, service-public.gouv.fr calculates €1,995.25 excluding VAT. This amount is the same whichever notary you choose (service-public.gouv.fr). The overseas départements have their own scale.
Transfer duties weigh far more than the regulated fees. A primo-accédant (first-time buyer) buying a main residence keeps the rate voted by the département (art. 1594 D), generally 4.50%, 3.80% in the Indre and the Hautes-Pyrénées, and 4.00% in the Savoie if the buyer undertakes to make it their main residence for at least five years (impots.gouv.fr; DGFiP schedule of 1 June 2026; see hausse des droits de mutation (transfer duty increase)). The total is calculated on our frais de notaire (notary fees) page, or with the calculateur pour le neuf (new-build calculator).
Two notaries, same price. Seller and buyer may each have their own notary: the amount of the costs stays the same, shared between the two (service-public.gouv.fr).
When to pay. On the day of signing, the buyer pays the full price and the notary’s fees. If the advance paid exceeds the actual costs, the notary refunds the balance with the detailed statement of costs (service-public.gouv.fr, F2962).
What the seller pays
- The surveys: the selling owner is obliged to provide them and to attach the dossier de diagnostic technique (survey pack) to the preliminary contract or the deed (service-public.gouv.fr, F10798).
- The état daté, in a copropriété: the syndic (building manager) must bill it to the seller, up to €380 inc. VAT; a higher amount can be challenged, including when several lots are sold together (service-public.gouv.fr, F37294).
- The mortgage release, if the seller’s loan has not been repaid or if the registration has not lapsed: a notarial deed whose costs are borne by the borrower (service-public.gouv.fr, F787).
- Ongoing co-ownership service charges up to the sale: the seller pays the instalment due under the budget prévisionnel (annual budget); works outside the budget fall to whoever is the co-owner when they become payable (service-public.gouv.fr, F37190).
Agency fees: the mandate decides
The estate agent’s fees “are not regulated”: they are set freely, displayed as maximum prices including VAT, and negotiable downwards (service-public.gouv.fr, F2954). When part is payable by the buyer, the advert shows it as a percentage including VAT of the property’s value excluding fees. The fees are paid after the signing of the final deed. Our guide frais d’agence immobilière (estate agent fees) details the display rules and the mandate.
Property tax and pro rata
The taxe foncière is owed by the person who is the owner or usufructuary on 1 January of the tax year (service-public.gouv.fr, F59). The seller therefore remains liable for the tax for the year of the sale, even if they sell in March.
ANIL specifies that the deed of sale “may provide for the property tax to be shared between seller and buyer in proportion to their holding of the home in the year of the sale, but this agreement is not binding on the tax authorities”. For the tax office, only the seller remains liable for that year. See our guide taxe foncière (property tax).
The same logic applies in a copropriété: a different split of service charges agreed in the deed binds seller and buyer, but not the syndic (service-public.gouv.fr, F37190).
What is negotiable and what is not
| Item | Negotiable? |
|---|---|
| Transfer duties | No: rate set by the département |
| Notary’s proportional regulated fees | Regulated scale; a discount is possible above a threshold, fixed and the same for all clients (code de commerce (Commercial Code), art. L444-2), capped at 20% since decree no. 2020-179 |
| Agency fees | Yes, amount and split |
| Who pays the deed costs | Yes, by agreement between the parties (service-public.gouv.fr) |
| Property tax pro rata | Yes, by a clause in the deed (ANIL) |
| Share of the price allocated to furniture | Under conditions: see déduire le mobilier (deducting furniture) |
FAQ
Can the seller pay the notary’s fees?
Yes. In principle they are borne by the buyer (Civil Code, art. 1593), but seller and buyer may agree otherwise (service-public.gouv.fr).
Does choosing your own notary cost more?
No: when each party has its own notary, the amount stays the same and the fees are shared between them (service-public.gouv.fr).
Who pays for the état daté in a co-ownership?
The seller: the syndic must bill it to them, €380 inc. VAT at most (service-public.gouv.fr).
Do I have to reimburse the seller for part of the property tax?
Only if the deed provides for it. The tax is owed by the owner on 1 January; a pro rata split is an agreement between you, not binding on the tax authorities (ANIL).
Can you ask the notary for a discount?
The law allows discounts on proportional regulated fees above a threshold set by ministerial order, at a fixed rate that is the same for all the notary’s clients (Commercial Code, art. L444-2). Ask for a detailed written quote before committing, as service-public.gouv.fr recommends.
Which professional to consult
The notaire (notary) provides a quote or provisional statement of costs, then a detailed account after the sale; they draft the allocation clauses (property tax, furniture, deed costs). The agent immobilier (estate agent) negotiates their fees and how they are split in the mandate. The courtier en crédit (mortgage broker) checks that your deposit covers the purchase costs.
Find a professional
One professional per trade and per area, selected and scored out of 100 from public data, with a verifiable title. The trade, its official register and the professionals selected (pages in French):
The notary selected in the largest cities
| City | Professional | Area | Score /100 | Status |
|---|---|---|---|---|
| Paris | Dextera Notaires | Paris, 7e arrondissement | 91 | Selected |
| Marseille | 1391 Notaires | Marseille, 8e arrondissement | 85 | Selected |
| Lyon | Archers Notaires | Lyon, 2e arrondissement | 92 | Selected |
| Montpellier | Lexnot | Montpellier | 93 | Selected |
| Bordeaux | 1645 Notaires | Bordeaux | 90 | Selected |
| Lille | Notaires Lille Royale | Lille | 70 | Selected |
| Rennes | Notaires des Lices | Rennes | 87 | Selected |
| Dijon | Legatis Dijon-Genlis | Dijon | 86 | Selected |
| Brest | Quid Novi Brest Notaires & Conseils | Brest | 86 | Selected |
| Cannes | 1795 | Cannes | 70 | Selected |
The 10 cities with the most sales (DVF 2025) where a notary is selected; in a city with several areas, the best-scoring profile. "Verified": title read at the register by Payotte; "Selected": title declared, verifiable on the profile.
Related guides
Sources
- Code civil, article 1593 – en vigueur depuis le 21 mars 1804 (Légifrance) (checked 12 October 2026)
- Acte de vente d'un logement existant (service-public.gouv.fr, vérifié le 20 juin 2025) (checked 12 October 2026)
- Frais de notaire : de quoi s'agit-il ? (service-public.gouv.fr, vérifié le 5 août 2026) (checked 12 October 2026)
- J'achète un bien immobilier. Quels frais dois-je payer chez le notaire ? (impots.gouv.fr, modifié le 17 juillet 2026) (checked 12 October 2026)
- Vente immobilière : quelles sont les obligations de l'agent immobilier envers ses clients ? (service-public.gouv.fr, vérifié le 12 septembre 2025) (checked 12 October 2026)
- Faut-il un état daté pour vendre un logement dans une copropriété ? (service-public.gouv.fr, vérifié le 18 février 2026) (checked 12 October 2026)
- Peut-on faire lever une hypothèque ? (service-public.gouv.fr, vérifié le 3 janvier 2025) (checked 12 October 2026)
- Quels sont les diagnostics immobiliers à fournir en cas de vente d'un logement ? (service-public.gouv.fr, vérifié le 7 mars 2025) (checked 12 October 2026)
- Achat d'un logement en copropriété (service-public.gouv.fr, vérifié le 19 septembre 2025) (checked 12 October 2026)
- Taxe foncière sur les propriétés bâties (service-public.gouv.fr, vérifié le 25 septembre 2026) (checked 12 October 2026)
- Les frais annexes pour devenir propriétaire (ANIL) (checked 12 October 2026)
- Code de commerce, article L444-2 (remises sur les tarifs réglementés) – version en vigueur depuis le 27 décembre 2020 (Légifrance) (checked 12 October 2026)
- Décret n° 2020-179 du 28 février 2020, article 6 (taux de remise porté de 10 % à 20 % à l'article R444-10 du code de commerce) (Légifrance) (checked 12 October 2026)
- DGFiP – Droits d'enregistrement et taxe de publicité foncière : taux applicables au 1er juin 2026 (PDF) (checked 12 October 2026)
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