Notary fees on a €300,000 purchase in France (2026): what the taxable base changes
The taxed price is not always the price paid: furniture and commission can come out.
Checked by Radif Partners · Editorial policy
On a €300,000 resale property in a 5% département, French notary fees amount to €23,516. That figure assumes the whole price is taxed. Two items can legally come out of the taxable base. Furniture sold with the home, listed and valued in the deed: €12,000 of furniture saves €885. The agency commission, when the mandate makes it payable by the buyer: if a €15,000 commission were instead included in a €315,000 price, the fees would rise to €24,623, €1,107 more for the same property. Both levers can be combined, but they must be settled before the preliminary contract and be justifiable. Neither has much effect on a new build, where the reduced tax rate leaves little to save. Both decisions belong to the negotiation with the seller and the agent, well before the final deed.
Estimated notary fees · Paris
€23,516
7.84 % of the price · Overall transfer tax rate 6.319 %
| Transfer tax · 5.00 %, rate raised to 5% (2025-2028 increase) | €18,956 |
| Notary emoluments (incl. VAT) | €3,353 |
| Formalities (incl. VAT) | €408 |
| Land registry contribution (CSI) · 0.10 % | €300 |
| Disbursements | €500 |
| Total | €23,516 |
First-time buyer: €1,536 less transfer tax.
Furniture: what can be listed
Free-standing appliances, furniture, light fittings and removable equipment: their realistic second-hand value can go in a list attached to the deed. On €300,000, €12,000 of furniture cuts the transfer tax by €758 and total fees by €885. A made-to-measure fitted kitchen, a bathroom or a boiler are not furniture and cannot be deducted.
Commission: the line in the mandate
The agency mandate says who pays the commission. Payable by the buyer, it appears separately in the deed and bears no transfer tax; included in the price paid to the seller, it does. The difference, €1,107 on a €15,000 commission, is settled before the offer: it cannot be fixed on signing day.
Fees on €300,000 by département and situation
| Département | Resale | First-time buyer | New build | Share of price (resale) |
|---|---|---|---|---|
| Paris (5%) | €23,516 | €21,981 | €6,706 | 7.84 % |
| Alpes-Maritimes (4.50%) | €21,981 | €21,981 | €6,706 | 7.33 % |
| Indre (3.80%) | €19,831 | €19,831 | €6,706 | 6.61 % |
| Réunion (5%, overseas scale) | €24,248 | €22,713 | €7,438 | 8.08 % |
Other prices: €100,000 purchase · €150,000 purchase · €200,000 purchase · €250,000 purchase · €400,000 purchase · €500,000 purchase · €1,000,000 purchase.