French notary emoluments in 2026: the regulated scale, bracket by bracket
The only part of the fees that actually pays the notary, and you cannot shop around for it.
Checked by Radif Partners · Editorial policy
Emoluments are the notary’s pay for the deed of sale. Their amount is set by article A444-91 of the French Commercial Code and is identical at every office in mainland France: 3.87 % on the part of the price up to €6,500, 1.596 % from €6,500 to €17,000, 1.064 % from €17,000 to €60,000 and 0.799 % above, all excluding VAT. On a €200,000 sale that is €1,995.25 excluding VAT, or €2,394.30 with 20% VAT. A flat formalities fee of €339.58 excluding VAT comes on top. All in all, the notary’s pay is only about 15% of the fees on a resale; the rest is tax. Unlike in English-speaking countries, there is no conveyancing quote to compare. The table below shows what the notary costs at six price levels.
Emoluments bracket by bracket
Proportional emoluments excl. VAT
€1,995.25
| 3.87 % × €6,500 | €251.55 |
| 1.596 % × €10,500 | €167.58 |
| 1.064 % × €43,000 | €457.52 |
| 0.799 % × €140,000 | €1,118.60 |
| Incl. VAT (20%) | €2,394.30 |
The scale for a sale
| Price bracket | Rate excl. VAT |
|---|---|
| €0 to €6,500 | 3.87 % |
| €6,500 to €17,000 | 1.596 % |
| €17,000 to €60,000 | 1.064 % |
| above €60,000 | 0.799 % |
The calculation does not apply a single rate to the whole price. Each bracket is charged at its own rate, then the four amounts are added together. For €200,000: €251.55 on the first bracket, €167.58 on the second, €457.52 on the third and €1,118.60 on the remaining €140,000. Most of the emoluments on an ordinary purchase therefore come from the last bracket, at 0.799 %, which is why the effective rate keeps falling as the price rises.
What the notary costs by price
| Price | Emoluments excl. VAT | Emoluments incl. VAT | Effective rate incl. VAT |
|---|---|---|---|
| €50,000 | €770.25 | €924.30 | 1.85 % |
| €100,000 | €1,196.25 | €1,435.50 | 1.44 % |
| €200,000 | €1,995.25 | €2,394.30 | 1.20 % |
| €300,000 | €2,794.25 | €3,353.10 | 1.12 % |
| €500,000 | €4,392.25 | €5,270.70 | 1.05 % |
| €1,000,000 | €8,387.25 | €10,064.70 | 1.01 % |
The effective rate falls with the price and tends towards 0.959 % including VAT, the rate of the top bracket. This is the opposite of transfer tax, which is strictly proportional: the dearer the property, the more tax weighs in the fees compared with the notary.
Minimum, cap and small sales
Two safeguards frame the calculation. Emoluments on a sale may not be lower than €90 excluding VAT, nor higher than 10 % of the property’s value. The cap protects token sales: for a plot sold for €500, the scale would give more than the minimum, but the emoluments are brought down to €50 excluding VAT. The calculator applies both rules and shows which one applied on the emoluments line. The garage and parking guide shows their effect on a small purchase.
Formalities emoluments
Alongside the fee for the deed, the notary receives formalities emoluments for the steps linked to the sale: requesting documents, registration at the land registry, notifications. Part of them is a flat fee for registered deeds, €339.58 excluding VAT under article A444-171 of the Commercial Code; other formalities are charged individually depending on the file. The calculator uses the flat fee; the rest is included in the disbursements, which you can adjust.
When there are two notaries
In France the buyer and the seller may each appoint their own notary. Many foreign buyers do so, to work with an office used to clients abroad or able to explain the deed in English. This does not double the cost: the two notaries share the emoluments of the deed according to the profession’s rules, and the buyer pays exactly what the scale gives for a single notary. The same applies to the formalities fee. The only extra cost may come from translations or powers of attorney drawn up abroad, which are not part of the regulated tariff and should be agreed in advance.
Emoluments and fees, two different things
Emoluments pay for regulated deeds, including property sales. Fees (honoraires) pay for services whose price is not regulated: legal advice, a commercial lease, the sale of a business, or a promise of sale signed before the notary. Their amount is agreed in writing with the client. An ordinary sale statement contains no honoraires; if yours does, ask which service they relate to.