Transfer tax at 4.50% in France 2026: the 11 départements

Since April 2025, French départements may raise their transfer tax from 4.50% to 5%. As of 1 June 2026, the DGFiP table shows that eleven have not: Hautes-Alpes, Alpes-Maritimes, Ardèche, Charente, Drôme, Lozère, Oise, Hautes-Pyrénées, Saône-et-Loire, Guadeloupe and Mayotte. Their overall transfer tax stays at 5.807 %, against 6.319 % elsewhere, a saving of about 0.51% of the price for a buyer who is not a first-time buyer. On a €250,000 resale property, fees there are €1,280 lower than in a 5% département. The table below gives the fees in each; the overseas départements appear with their own emolument scale. The calculator below lets you test any of them. The calculator below is set to Drôme, one of the eleven, and accepts any other département.

The eleven départements and their fees

Resale, standard case, disbursements estimated at €500. Overseas: own emolument scale and reduced or no VAT.
No.	Département	Fees on €250,000	Saving against a 5% département
05	Hautes-Alpes	€18,548	€1,280
06	Alpes-Maritimes	€18,548	€1,280
07	Ardèche	€18,548	€1,280
16	Charente	€18,548	€1,280
26	Drôme	€18,548	€1,280
48	Lozère	€18,548	€1,280
60	Oise	€18,548	€1,280
65	Hautes-Pyrénées	€18,548	€1,280
71	Saône-et-Loire	€18,548	€1,280
971	Guadeloupe	€18,832	€996
976	Mayotte	€18,864	€964

Very different profiles

The list mixes Alpine and tourist départements, rural areas and commuter markets. Alpes-Maritimes, the most populous of the group, shows the largest gap in absolute terms because prices there are high. Oise, bordering Val-d’Oise, offers a lower rate a few kilometres from the Île-de-France region, entirely at 5%. In Guadeloupe and Mayotte, the transfer tax advantage combines with an emolument scale higher than in mainland France, so total fees remain above those of a mainland département at the same rate.

Hautes-Pyrénées has also voted a 3.80% rate for block sales with a tenant’s right of first refusal, a case specific to buildings converted into co-ownership by a landlord. The calculator applies the standard 4.50% rate, which covers almost all sales.

Frequently asked questions

Which French départements stayed at 4.50% in 2026?

As of 1 June 2026, according to the DGFiP table: Hautes-Alpes, Alpes-Maritimes, Ardèche, Charente, Drôme, Lozère, Oise, Hautes-Pyrénées, Saône-et-Loire, Guadeloupe, Mayotte. They did not use the option to raise their rate to 5% created by the 2025 Finance Act. Indre, at 3.80%, is lower still.

Does a first-time buyer gain anything in these départements?

No. The first-time buyer advantage consists in escaping the 5% increase; where it was not voted, everyone already pays 4.50%. A first-time buyer there pays exactly the same tax as any other buyer, and as much as in a 5% département where they would benefit from the exemption.

Could these départements move to 5%?

Yes, until 31 March 2028, by a vote of the départemental council. The increase would then apply to deeds signed from the date of entry into force it sets. This site follows every update of the DGFiP table; check the date shown at the top of the page if your signing is far off.

Transfer tax · 4.50 %, standard départemental rate	€14,517
Notary emoluments (incl. VAT)	€2,874
Formalities (incl. VAT)	€408
Land registry contribution (CSI) · 0.10 %	€250
Disbursements	€500
Total	€18,548

The French départements still at 4.50% transfer tax in 2026

The eleven départements and their fees

Very different profiles

Frequently asked questions

Related calculators and guides

Nice and Alpes-Maritimes

Indre, 3.80%

The rise to 5%

Sources