French notary fees by département in 2026: the rate and the cost, for all 101
The DGFiP table of 1 June 2026, turned into real fees for every département.
Checked by Radif Partners · Editorial policy
The transfer tax rate is voted by each French département, and it is what makes notary fees vary from one place to another for the same price. As of 1 June 2026, according to the table published by the DGFiP, 88 tax areas apply a 5% départemental rate, or 6.319 % with the municipal surcharge and the collection fee; 11 départements stayed at 4.50% and Indre at 3.80%. On a €250,000 resale property, fees thus range from €16,756 in Indre to €19,827 in a 5% département. The table below gives, for each of the 101 départements, the rate voted, the overall rate and the calculated fees, in the standard case and for a first-time buyer purchasing a main home. Départements are listed by their official number, the one that also starts French postcodes.
Estimated notary fees · Paris
€19,827
7.93 % of the price · Overall transfer tax rate 6.319 %
| Transfer tax · 5.00 %, rate raised to 5% (2025-2028 increase) | €15,796 |
| Notary emoluments (incl. VAT) | €2,874 |
| Formalities (incl. VAT) | €408 |
| Land registry contribution (CSI) · 0.10 % | €250 |
| Disbursements | €500 |
| Total | €19,827 |
First-time buyer: €1,280 less transfer tax.
All 101 départements as of 1 June 2026
| No. | Département | Rate voted | Overall rate | Fees on €250,000 | First-time buyer |
|---|---|---|---|---|---|
| 01 | Ain | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 02 | Aisne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 03 | Allier | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 04 | Alpes-de-Haute-Provence | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 05 | Hautes-Alpes | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 06 | Alpes-Maritimes | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 07 | Ardèche | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 08 | Ardennes | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 09 | Ariège | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 10 | Aube | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 11 | Aude | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 12 | Aveyron | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 13 | Bouches-du-Rhône | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 14 | Calvados | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 15 | Cantal | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 16 | Charente | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 17 | Charente-Maritime | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 18 | Cher | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 19 | Corrèze | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 2A | Corse-du-Sud | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 2B | Haute-Corse | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 21 | Côte-d'Or | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 22 | Côtes-d'Armor | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 23 | Creuse | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 24 | Dordogne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 25 | Doubs | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 26 | Drôme | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 27 | Eure | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 28 | Eure-et-Loir | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 29 | Finistère | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 30 | Gard | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 31 | Haute-Garonne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 32 | Gers | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 33 | Gironde | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 34 | Hérault | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 35 | Ille-et-Vilaine | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 36 | Indre | 3.80 % | 5.09 % | €16,756 | €16,756 |
| 37 | Indre-et-Loire | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 38 | Isère | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 39 | Jura | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 40 | Landes | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 41 | Loir-et-Cher | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 42 | Loire | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 43 | Haute-Loire | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 44 | Loire-Atlantique | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 45 | Loiret | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 46 | Lot | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 47 | Lot-et-Garonne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 48 | Lozère | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 49 | Maine-et-Loire | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 50 | Manche | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 51 | Marne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 52 | Haute-Marne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 53 | Mayenne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 54 | Meurthe-et-Moselle | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 55 | Meuse | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 56 | Morbihan | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 57 | Moselle | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 58 | Nièvre | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 59 | Nord | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 60 | Oise | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 61 | Orne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 62 | Pas-de-Calais | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 63 | Puy-de-Dôme | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 64 | Pyrénées-Atlantiques | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 65 | Hautes-Pyrénées | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 66 | Pyrénées-Orientales | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 67 | Bas-Rhin | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 68 | Haut-Rhin | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 69 | Lyon Metropolis | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 69 | Rhône (outside Lyon Metropolis) | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 70 | Haute-Saône | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 71 | Saône-et-Loire | 4.50 % | 5.807 % | €18,548 | €18,548 |
| 72 | Sarthe | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 73 | Savoie | 5.00 % | 6.319 % | €19,827 | €17,268 |
| 74 | Haute-Savoie | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 75 | Paris | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 76 | Seine-Maritime | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 77 | Seine-et-Marne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 78 | Yvelines | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 79 | Deux-Sèvres | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 80 | Somme | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 81 | Tarn | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 82 | Tarn-et-Garonne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 83 | Var | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 84 | Vaucluse | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 85 | Vendée | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 86 | Vienne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 87 | Haute-Vienne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 88 | Vosges | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 89 | Yonne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 90 | Territoire de Belfort | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 91 | Essonne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 92 | Hauts-de-Seine | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 93 | Seine-Saint-Denis | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 94 | Val-de-Marne | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 95 | Val-d'Oise | 5.00 % | 6.319 % | €19,827 | €18,548 |
| 971 | Guadeloupe | 4.50 % | 5.807 % | €18,832 | €18,832 |
| 972 | Martinique | 5.00 % | 6.319 % | €20,137 | €18,857 |
| 973 | French Guiana | 5.00 % | 6.319 % | €19,760 | €18,480 |
| 974 | Réunion | 5.00 % | 6.319 % | €20,449 | €19,170 |
| 976 | Mayotte | 4.50 % | 5.807 % | €18,864 | €18,864 |
How to read the table
The “rate voted” column shows the départemental rate from the DGFiP table. The “overall rate” adds the municipal surcharge of 1.20 % and the State collection fee, equal to 2.37 % of the départemental tax: it is the percentage actually charged on the price. The fees on €250,000 add this tax, the notary’s emoluments, the flat formalities fee, the land registry contribution and €500 of estimated disbursements. The last column shows the effect of the first-time buyer exemption in 5% départements.
The five overseas départements have their own emolument scale and different VAT, which is why their fees differ from mainland ones at the same rate. The overseas guide covers them. Three départements have voted special schemes, flagged in the calculator: Savoie, Calvados and Hautes-Pyrénées.
What the table does not show
It ignores exemptions reserved for certain buyers, such as social housing bodies or semi-public companies, which each département chooses to apply or not. It does not single out the two overseas municipalities that cut their surcharge, Lamentin and Tsingoni. And it assumes a resale purchase: on a new build the reduced tax is the same everywhere, and the département changes nothing.