In short
Buying a €300,000 resale property in Paris costs €22,609 in regulated fees, or 7.54% of the price. A first-time buyer pays €21,073 (7.02%). 85% of this amount is tax; the notary's own fee, VAT included, is 15%.
What the "frais de notaire" are made of
| Item | Rule | Paris, €300,000 |
|---|---|---|
| Département transfer duty | 5.00% of the price | €15,000 |
| Municipal tax | 1.20% of the price | €3,600 |
| State collection fee | 2.37% of the département duty | €356 |
| Land registry contribution | 0.10% of the price (minimum €15) | €300 |
| Notary's regulated fee (incl. VAT) | sliding scale + 20% VAT | €3,353 |
| Regulated total | €22,609 |
Disbursements and formalities (planning documents, land registry searches) come on top. They are not set by a scale: the notary itemises them in the quote.
The 5% rate and the first-time buyer exemption
From 1 April 2025 to 31 March 2028, départements may raise their rate from 4.50% to 5.00%; first-time buyers keep the base rate. In the DGFiP schedule of June 2026, 88 départements apply 5.00% and 12 do not.
Fees in every département
Resale property, regulated fees excluding formalities, buyer who is not a first-time buyer.
| Département | Rate | €200,000 | €300,000 | €400,000 |
|---|---|---|---|---|
| 01 Ain | 5.00% | €15,231 | €22,609 | €29,986 |
| 02 Aisne | 5.00% | €15,231 | €22,609 | €29,986 |
| 03 Allier | 5.00% | €15,231 | €22,609 | €29,986 |
| 04 Alpes-de-Haute-Provence | 5.00% | €15,231 | €22,609 | €29,986 |
| 05 Hautes-Alpes | 4.50% | €14,207 | €21,073 | €27,939 |
| 06 Alpes-Maritimes | 4.50% | €14,207 | €21,073 | €27,939 |
| 07 Ardèche | 4.50% | €14,207 | €21,073 | €27,939 |
| 08 Ardennes | 5.00% | €15,231 | €22,609 | €29,986 |
| 09 Ariège | 5.00% | €15,231 | €22,609 | €29,986 |
| 10 Aube | 5.00% | €15,231 | €22,609 | €29,986 |
| 11 Aude | 5.00% | €15,231 | €22,609 | €29,986 |
| 12 Aveyron | 5.00% | €15,231 | €22,609 | €29,986 |
| 13 Bouches-du-Rhône | 5.00% | €15,231 | €22,609 | €29,986 |
| 14 Calvados * | 5.00% | €15,231 | €22,609 | €29,986 |
| 15 Cantal | 5.00% | €15,231 | €22,609 | €29,986 |
| 16 Charente | 4.50% | €14,207 | €21,073 | €27,939 |
| 17 Charente-Maritime | 5.00% | €15,231 | €22,609 | €29,986 |
| 18 Cher | 5.00% | €15,231 | €22,609 | €29,986 |
| 19 Corrèze | 5.00% | €15,231 | €22,609 | €29,986 |
| 20 Collectivité territoriale unique de Corse | 5.00% | €15,231 | €22,609 | €29,986 |
| 21 Côte-d'Or | 5.00% | €15,231 | €22,609 | €29,986 |
| 22 Côtes-d'Armor | 5.00% | €15,231 | €22,609 | €29,986 |
| 23 Creuse | 5.00% | €15,231 | €22,609 | €29,986 |
| 24 Dordogne | 5.00% | €15,231 | €22,609 | €29,986 |
| 25 Doubs | 5.00% | €15,231 | €22,609 | €29,986 |
| 26 Drôme | 4.50% | €14,207 | €21,073 | €27,939 |
| 27 Eure | 5.00% | €15,231 | €22,609 | €29,986 |
| 28 Eure-et-Loir | 5.00% | €15,231 | €22,609 | €29,986 |
| 29 Finistère | 5.00% | €15,231 | €22,609 | €29,986 |
| 30 Gard | 5.00% | €15,231 | €22,609 | €29,986 |
| 31 Haute-Garonne | 5.00% | €15,231 | €22,609 | €29,986 |
| 32 Gers | 5.00% | €15,231 | €22,609 | €29,986 |
| 33 Gironde | 5.00% | €15,231 | €22,609 | €29,986 |
| 34 Hérault | 5.00% | €15,231 | €22,609 | €29,986 |
| 35 Ille-et-Vilaine | 5.00% | €15,231 | €22,609 | €29,986 |
| 36 Indre | 3.80% | €12,774 | €18,923 | €25,072 |
| 37 Indre-et-Loire | 5.00% | €15,231 | €22,609 | €29,986 |
| 38 Isère | 5.00% | €15,231 | €22,609 | €29,986 |
| 39 Jura | 5.00% | €15,231 | €22,609 | €29,986 |
| 40 Landes | 5.00% | €15,231 | €22,609 | €29,986 |
| 41 Loir-et-Cher | 5.00% | €15,231 | €22,609 | €29,986 |
| 42 Loire | 5.00% | €15,231 | €22,609 | €29,986 |
| 43 Haute-Loire | 5.00% | €15,231 | €22,609 | €29,986 |
| 44 Loire-Atlantique | 5.00% | €15,231 | €22,609 | €29,986 |
| 45 Loiret | 5.00% | €15,231 | €22,609 | €29,986 |
| 46 Lot | 5.00% | €15,231 | €22,609 | €29,986 |
| 47 Lot-et-Garonne | 5.00% | €15,231 | €22,609 | €29,986 |
| 48 Lozère | 4.50% | €14,207 | €21,073 | €27,939 |
| 49 Maine-et-Loire | 5.00% | €15,231 | €22,609 | €29,986 |
| 50 Manche | 5.00% | €15,231 | €22,609 | €29,986 |
| 51 Marne | 5.00% | €15,231 | €22,609 | €29,986 |
| 52 Haute-Marne | 5.00% | €15,231 | €22,609 | €29,986 |
| 53 Mayenne | 5.00% | €15,231 | €22,609 | €29,986 |
| 54 Meurthe-et-Moselle | 5.00% | €15,231 | €22,609 | €29,986 |
| 55 Meuse | 5.00% | €15,231 | €22,609 | €29,986 |
| 56 Morbihan | 5.00% | €15,231 | €22,609 | €29,986 |
| 57 Moselle | 5.00% | €15,231 | €22,609 | €29,986 |
| 58 Nièvre | 5.00% | €15,231 | €22,609 | €29,986 |
| 59 Nord | 5.00% | €15,231 | €22,609 | €29,986 |
| 60 Oise | 4.50% | €14,207 | €21,073 | €27,939 |
| 61 Orne | 5.00% | €15,231 | €22,609 | €29,986 |
| 62 Pas-de-Calais | 5.00% | €15,231 | €22,609 | €29,986 |
| 63 Puy-de-Dôme | 5.00% | €15,231 | €22,609 | €29,986 |
| 64 Pyrénées-Atlantiques | 5.00% | €15,231 | €22,609 | €29,986 |
| 65 Hautes-Pyrénées | 4.50% | €14,207 | €21,073 | €27,939 |
| 66 Pyrénées-Orientales | 5.00% | €15,231 | €22,609 | €29,986 |
| 67/68 Collectivité européenne d’Alsace | 5.00% | €15,231 | €22,609 | €29,986 |
| 69 Métropole de Lyon | 5.00% | €15,231 | €22,609 | €29,986 |
| 69 Rhône (hors métropole de Lyon) | 5.00% | €15,231 | €22,609 | €29,986 |
| 70 Haute-Saône | 5.00% | €15,231 | €22,609 | €29,986 |
| 71 Saône-et-Loire | 4.50% | €14,207 | €21,073 | €27,939 |
| 72 Sarthe | 5.00% | €15,231 | €22,609 | €29,986 |
| 73 Savoie * | 5.00% | €15,231 | €22,609 | €29,986 |
| 74 Haute-Savoie | 5.00% | €15,231 | €22,609 | €29,986 |
| 75 Paris | 5.00% | €15,231 | €22,609 | €29,986 |
| 76 Seine-Maritime | 5.00% | €15,231 | €22,609 | €29,986 |
| 77 Seine-et-Marne | 5.00% | €15,231 | €22,609 | €29,986 |
| 78 Yvelines | 5.00% | €15,231 | €22,609 | €29,986 |
| 79 Deux-Sèvres | 5.00% | €15,231 | €22,609 | €29,986 |
| 80 Somme | 5.00% | €15,231 | €22,609 | €29,986 |
| 81 Tarn | 5.00% | €15,231 | €22,609 | €29,986 |
| 82 Tarn-et-Garonne | 5.00% | €15,231 | €22,609 | €29,986 |
| 83 Var | 5.00% | €15,231 | €22,609 | €29,986 |
| 84 Vaucluse | 5.00% | €15,231 | €22,609 | €29,986 |
| 85 Vendée | 5.00% | €15,231 | €22,609 | €29,986 |
| 86 Vienne | 5.00% | €15,231 | €22,609 | €29,986 |
| 87 Haute-Vienne | 5.00% | €15,231 | €22,609 | €29,986 |
| 88 Vosges | 5.00% | €15,231 | €22,609 | €29,986 |
| 89 Yonne | 5.00% | €15,231 | €22,609 | €29,986 |
| 90 Territoire-de-Belfort | 5.00% | €15,231 | €22,609 | €29,986 |
| 91 Essonne | 5.00% | €15,231 | €22,609 | €29,986 |
| 92 Hauts-de-Seine | 5.00% | €15,231 | €22,609 | €29,986 |
| 93 Seine-Saint-Denis | 5.00% | €15,231 | €22,609 | €29,986 |
| 94 Val-de-Marne | 5.00% | €15,231 | €22,609 | €29,986 |
| 95 Val-d'Oise | 5.00% | €15,231 | €22,609 | €29,986 |
| 971 Guadeloupe | 4.50% | €14,207 | €21,073 | €27,939 |
| 972 Martinique | 5.00% | €15,231 | €22,609 | €29,986 |
| 973 Collectivité territoriale de Guyane | 5.00% | €15,231 | €22,609 | €29,986 |
| 974 La Réunion | 5.00% | €15,231 | €22,609 | €29,986 |
| 976 Mayotte | 4.50% | €14,207 | €21,073 | €27,939 |
* This département has an allowance or reduced rate for specific cases, not included here.
Sources
- Département rates: DGFiP schedule, June 2026 (checked October 11, 2026).
- Municipal tax, collection fee, land registry contribution: French Tax Code (CGI) art. 1584, 1647 V, 879.
- Notary's fee: Commercial Code art. A444-91.