Glossary of French property costs and taxes

The French terms that appear on a notary’s statement or in this site’s guides, with an English explanation and current figures. Each definition links to the guide that develops it.

Acte authentique (final deed): The deed of sale signed before the notary, which transfers ownership and makes the fees payable.
Assiette (taxable base): The amount a rate is applied to: the stated price, less listed furniture and any agency commission paid by the buyer. Read the guide.
Compromis de vente (preliminary contract): The binding pre-contract between seller and buyer; no acquisition costs are due at this stage, apart from the deposit.
Contribution de sécurité immobilière (CSI): A charge of 0.10 % of the price, at least €15, collected by the State for registering the sale. Read the guide.
Débours (disbursements): Sums the notary advances to third parties on your behalf and passes on with no mark-up. Read the guide.
Département: One of France’s 101 administrative areas, each of which votes its own transfer tax rate. Read the guide.
Droits de mutation à titre onéreux (DMTO): Transfer tax on the sale: départemental tax, municipal surcharge and collection fee, 6.319 % of the price in a 5% département. Read the guide.
Émoluments (emoluments): The notary’s regulated fee for a tariffed deed, identical at every office. Read the guide.
Frais d’assiette (collection fee): A State charge equal to 2.37 % of the départemental tax (2.14 % at the reduced rate).
Honoraires (fees): The notary’s unregulated pay for a non-tariffed service, agreed in writing.
Primo-accédant (first-time buyer): A buyer who has not owned their main home for two years, exempt from the 5% transfer tax increase. Read the guide.
Provision (fee deposit): The sum paid to the notary before signing, adjusted in the final account.
Publicité foncière (land registration): Entry of the sale in the property register, which makes it binding on everyone.
Remise (discount): An optional reduction of up to 20 % on the part of the emoluments calculated above €100,000. Read the guide.
Taux réduit (reduced rate): Land publicity tax on VAT-able sales: 0.715 % of the price, collection fee included. Read the guide.
Abattement pour durée de détention (ownership allowance): Reduction of a capital gain by full years of ownership: no income tax after 22 years, no social charges after 30. Read the guide.
Base d’imposition (property tax base): Half the cadastral rental value, uprated every year (0.8 % in 2026). Read the guide.
FAI price: Frais d’agence inclus: the advertised price includes the agency commission. Read the guide.
PTZ: State-backed zero-interest loan for a first-time buyer’s main home, 10% to 50% of the cost depending on bracket and home. Read the guide.
Net rental yield: Rent collected minus non-recoverable charges and property tax, divided by the total cost including notary fees. Read the guide.
Taxe d’aménagement (development tax): One-off tax on building more than 5 m²: area × €892 per m² in 2026 × the town and département rates. Read the guide.
Zonage A/B/C: Classification of municipalities by housing market pressure (A bis, A, B1, B2, C), which sets the PTZ ceilings among other things. Read the guide.
VEFA (off-plan sale): Vente en l’état futur d’achèvement: buying on plan from a developer, subject to VAT and the reduced rate. Read the guide.