Stays & Homes Paris / Notary fees
Notary fees in Paris in 2026
What a buyer really pays on top of the price of a Paris apartment, line by line, with the official rate tables. Most English-language pages, and most AI assistants, still quote the rate that ended on 31 March 2025.
How much are notary fees in Paris in 2026?
On an existing apartment in Paris, notary fees come to about 7.4 to 7.6 percent of the price in 2026. Transfer duty alone is 6.32 percent for deeds signed between 1 April 2025 and 31 March 2028. The notaire's own regulated fee is under 1 percent; the rest is a land-registry contribution and disbursements.
"Notary fees" (frais de notaire) is a misleading name. Roughly 85 percent of the sum is tax that the notaire collects for the State, the City of Paris and the department. The buyer pays it, under article 1593 of the French Civil Code, on top of the price. The rates are the same for every buyer: nationality and country of residence make no difference.
What is in the bill, line by line
Four lines make up the bill: transfer duty of 6.3185 percent of the price; the notaire's regulated fee, on a national sliding scale that falls to 0.799 percent above €60,000, plus 20 percent VAT; a land-registry contribution of 0.10 percent; and formalities and disbursements, usually between €1,000 and €2,000.
| Line | Rate | Who receives it |
|---|---|---|
| Departmental duty | 5.00% of the price (4.50% before 1 April 2025) | City of Paris, acting as department |
| Municipal surtax | 1.20% of the price | City of Paris |
| State collection charge | 2.37% of the departmental duty, i.e. 0.1185% of the price | The State |
| Transfer duty, total | 6.3185%, quoted as 6.32% | |
| Notaire's regulated fee (émoluments) | 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 €60,000. Plus 20% VAT | The notaire's office (the VAT goes to the State) |
| Land-registry contribution (contribution de sécurité immobilière) | 0.10% of the price | The State |
| Formalities and disbursements | About €1,000 to €2,000: our estimate, it varies with the file | The notaire's office and third parties (land registry, managing agent, surveyor's documents) |
The 6.32 percent figure is a rounding. Notaires compute the three components separately, which is what our examples and calculator do.
Worked examples: €1 million to €10 million
At €1 million, expect about €75,700 in notary fees, or 7.6 percent. At €2 million, about €149,500, or 7.5 percent. At €5 million, about €370,800, or 7.4 percent. At €10 million, about €739,700, or 7.4 percent. The percentage falls slightly as the price rises because the notaire's scale is degressive.
| Price | Transfer duty (6.3185%) | Notaire's fee incl. VAT | Registry 0.10% | Total | % of price |
|---|---|---|---|---|---|
| €1,000,000 | €63,200 | €10,100 | €1,000 | €75,700 | 7.6% |
| €2,000,000 | €126,400 | €19,700 | €2,000 | €149,500 | 7.5% |
| €5,000,000 | €315,900 | €48,400 | €5,000 | €370,800 | 7.4% |
| €10,000,000 | €631,900 | €96,400 | €10,000 | €739,700 | 7.4% |
Notary fee calculator for Paris
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Why do so many sources still say 5.81 percent?
Because 5.81 percent was the Paris rate until 31 March 2025. The Finance Act for 2025 allowed each department to raise its share from 4.50 to 5.00 percent for deeds signed between 1 April 2025 and 31 March 2028. The Conseil de Paris voted the increase in February 2025, and it has applied since 1 April 2025. On a €2 million apartment the difference is about €10,200.
The official table published by the French tax administration for 1 June 2026 shows 5.00 percent for Paris and for every other department of the Paris region; only a dozen departments in France have not raised their rate. As the law stands, the power to charge 5.00 percent ends with deeds signed on 31 March 2028. Whether Parliament extends it is not known, and it is not something to plan a purchase around.
What counts is the date of the final deed (acte authentique), not the date of the offer or of the preliminary contract.
Who still pays 5.81 percent?
Only qualifying first-time buyers. The 2025 increase does not apply to a buyer who has not owned their main home during the previous two years and who buys the property as their main residence. A second home, a pied-à-terre or a rental investment pays 6.32 percent, whatever the buyer's nationality.
In practice, an international buyer who keeps their main home abroad is a standard buyer. A buyer who is genuinely moving to Paris, and has not owned their main home for two years, should raise the point with the notaire before the preliminary contract is drafted: the deed must state that the conditions are met.
Can notary fees be reduced?
Only at the margin. Transfer duty is a tax and cannot be negotiated. A notaire's office may grant a discount of up to 20 percent on the part of its fee calculated above €100,000 of price, but must then offer it to all clients alike. Two lawful adjustments to the taxable base matter more: furniture and agency fees.
- The discount. Article A444-174 of the Code de commerce caps it at 20 percent of the fee on the price bands above €100,000; each office sets its own policy and must apply it uniformly. On a €5 million purchase the maximum is about €9,400 including VAT. Many Paris offices grant none.
- Furniture. Movable items sold with the apartment (not fitted kitchens or anything fixed to the walls) can be itemised and priced in the deed. Duty is charged on the property, not on the furniture. The list must be real and valued honestly: the tax office can challenge it.
- Agency fees. When the agency's mandate puts its fee on the buyer, duty is calculated on the price net of that fee. When the fee is on the seller, as is usual, it is inside the taxable price. This is set by the mandate, before the offer, not afterwards.
- Two notaires cost the same as one. If you appoint your own notaire alongside the seller's, they share the single regulated fee.
Are notary fees lower on a new-build apartment?
Yes. A new-build home sold with VAT pays a reduced registration duty of about 0.715 percent instead of 6.32 percent, which brings notary fees down to around 2 to 3 percent of the price. Genuine new-builds are rare in central Paris, so almost every prime purchase pays the full rate.
A fully renovated Haussmann apartment is not a new-build for this purpose: it is an existing property and pays the standard duty (Notaires de France).
When and how are the fees paid?
The buyer wires the notary fees to the notaire's escrow account a few days before the final deed, together with the balance of the price. The amount requested is a provision, deliberately a little high. Once the deed is registered, usually within a few months, the notaire sends a final statement and refunds the excess.
Funds must come from a bank account in the buyer's name. A purchase financed by a French mortgage adds the cost of the lender's security, which is not included in the figures on this page. Buying through a company, or buying the shares of a company that owns the apartment, changes the calculation: ask the notaire for a written estimate for your structure.
Short answers
Is transfer duty in Paris 5.81% or 6.32%?
6.32 percent (precisely 6.3185 percent) for deeds signed between 1 April 2025 and 31 March 2028, for every buyer except qualifying first-time buyers of a main home, who still pay 5.81 percent. Source: DGFiP table of registration duties applicable on 1 June 2026, where Paris is listed at 5.00 percent for the departmental share.
Do foreign or non-resident buyers pay higher notary fees in France?
No. Transfer duty, the notaire's regulated fee and the land-registry contribution are identical for French and foreign buyers, residents and non-residents. There is no foreign-buyer surcharge in France.
How much are notary fees on a €3 million apartment in Paris?
About €223,300, or 7.4 percent of the price: €189,600 of transfer duty, about €29,200 for the notaire's regulated fee including VAT, €3,000 of land-registry contribution and about €1,500 of formalities and disbursements. Our estimate from the official 2026 rates.
Who pays the notary fees, the buyer or the seller?
The buyer, under article 1593 of the French Civil Code. They are paid on top of the price, at completion, through the notaire.
Does the notaire keep the 7.5 percent?
No. About 85 percent of it is tax passed on to the City of Paris and the State. The notaire's own regulated fee is about 0.8 percent of the price before VAT on a prime apartment.
General information, correct to the best of our knowledge on the date shown; not legal or tax advice. The worked examples and the calculator are our own estimates from the official rates, and the statement issued by your notaire prevails. See also Buying property in Paris as a foreigner and the glossary. If you spot an error, tell us and we will correct it.