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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.

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Estimated notary fees · Paris

€19,827

7.93 % of the price · Overall transfer tax rate 6.319 %

84 %
14 %
Taxes
Notary’s pay
Disbursements
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

Resale, disbursements estimated at €500. Savoie: first-time buyer column calculated with the 4.00% “first property” reduction.
No.DépartementRate votedOverall rateFees on €250,000First-time buyer
01Ain5.00 %6.319 %€19,827€18,548
02Aisne5.00 %6.319 %€19,827€18,548
03Allier5.00 %6.319 %€19,827€18,548
04Alpes-de-Haute-Provence5.00 %6.319 %€19,827€18,548
05Hautes-Alpes4.50 %5.807 %€18,548€18,548
06Alpes-Maritimes4.50 %5.807 %€18,548€18,548
07Ardèche4.50 %5.807 %€18,548€18,548
08Ardennes5.00 %6.319 %€19,827€18,548
09Ariège5.00 %6.319 %€19,827€18,548
10Aube5.00 %6.319 %€19,827€18,548
11Aude5.00 %6.319 %€19,827€18,548
12Aveyron5.00 %6.319 %€19,827€18,548
13Bouches-du-Rhône5.00 %6.319 %€19,827€18,548
14Calvados5.00 %6.319 %€19,827€18,548
15Cantal5.00 %6.319 %€19,827€18,548
16Charente4.50 %5.807 %€18,548€18,548
17Charente-Maritime5.00 %6.319 %€19,827€18,548
18Cher5.00 %6.319 %€19,827€18,548
19Corrèze5.00 %6.319 %€19,827€18,548
2ACorse-du-Sud5.00 %6.319 %€19,827€18,548
2BHaute-Corse5.00 %6.319 %€19,827€18,548
21Côte-d'Or5.00 %6.319 %€19,827€18,548
22Côtes-d'Armor5.00 %6.319 %€19,827€18,548
23Creuse5.00 %6.319 %€19,827€18,548
24Dordogne5.00 %6.319 %€19,827€18,548
25Doubs5.00 %6.319 %€19,827€18,548
26Drôme4.50 %5.807 %€18,548€18,548
27Eure5.00 %6.319 %€19,827€18,548
28Eure-et-Loir5.00 %6.319 %€19,827€18,548
29Finistère5.00 %6.319 %€19,827€18,548
30Gard5.00 %6.319 %€19,827€18,548
31Haute-Garonne5.00 %6.319 %€19,827€18,548
32Gers5.00 %6.319 %€19,827€18,548
33Gironde5.00 %6.319 %€19,827€18,548
34Hérault5.00 %6.319 %€19,827€18,548
35Ille-et-Vilaine5.00 %6.319 %€19,827€18,548
36Indre3.80 %5.09 %€16,756€16,756
37Indre-et-Loire5.00 %6.319 %€19,827€18,548
38Isère5.00 %6.319 %€19,827€18,548
39Jura5.00 %6.319 %€19,827€18,548
40Landes5.00 %6.319 %€19,827€18,548
41Loir-et-Cher5.00 %6.319 %€19,827€18,548
42Loire5.00 %6.319 %€19,827€18,548
43Haute-Loire5.00 %6.319 %€19,827€18,548
44Loire-Atlantique5.00 %6.319 %€19,827€18,548
45Loiret5.00 %6.319 %€19,827€18,548
46Lot5.00 %6.319 %€19,827€18,548
47Lot-et-Garonne5.00 %6.319 %€19,827€18,548
48Lozère4.50 %5.807 %€18,548€18,548
49Maine-et-Loire5.00 %6.319 %€19,827€18,548
50Manche5.00 %6.319 %€19,827€18,548
51Marne5.00 %6.319 %€19,827€18,548
52Haute-Marne5.00 %6.319 %€19,827€18,548
53Mayenne5.00 %6.319 %€19,827€18,548
54Meurthe-et-Moselle5.00 %6.319 %€19,827€18,548
55Meuse5.00 %6.319 %€19,827€18,548
56Morbihan5.00 %6.319 %€19,827€18,548
57Moselle5.00 %6.319 %€19,827€18,548
58Nièvre5.00 %6.319 %€19,827€18,548
59Nord5.00 %6.319 %€19,827€18,548
60Oise4.50 %5.807 %€18,548€18,548
61Orne5.00 %6.319 %€19,827€18,548
62Pas-de-Calais5.00 %6.319 %€19,827€18,548
63Puy-de-Dôme5.00 %6.319 %€19,827€18,548
64Pyrénées-Atlantiques5.00 %6.319 %€19,827€18,548
65Hautes-Pyrénées4.50 %5.807 %€18,548€18,548
66Pyrénées-Orientales5.00 %6.319 %€19,827€18,548
67Bas-Rhin5.00 %6.319 %€19,827€18,548
68Haut-Rhin5.00 %6.319 %€19,827€18,548
69Lyon Metropolis5.00 %6.319 %€19,827€18,548
69Rhône (outside Lyon Metropolis)5.00 %6.319 %€19,827€18,548
70Haute-Saône5.00 %6.319 %€19,827€18,548
71Saône-et-Loire4.50 %5.807 %€18,548€18,548
72Sarthe5.00 %6.319 %€19,827€18,548
73Savoie5.00 %6.319 %€19,827€17,268
74Haute-Savoie5.00 %6.319 %€19,827€18,548
75Paris5.00 %6.319 %€19,827€18,548
76Seine-Maritime5.00 %6.319 %€19,827€18,548
77Seine-et-Marne5.00 %6.319 %€19,827€18,548
78Yvelines5.00 %6.319 %€19,827€18,548
79Deux-Sèvres5.00 %6.319 %€19,827€18,548
80Somme5.00 %6.319 %€19,827€18,548
81Tarn5.00 %6.319 %€19,827€18,548
82Tarn-et-Garonne5.00 %6.319 %€19,827€18,548
83Var5.00 %6.319 %€19,827€18,548
84Vaucluse5.00 %6.319 %€19,827€18,548
85Vendée5.00 %6.319 %€19,827€18,548
86Vienne5.00 %6.319 %€19,827€18,548
87Haute-Vienne5.00 %6.319 %€19,827€18,548
88Vosges5.00 %6.319 %€19,827€18,548
89Yonne5.00 %6.319 %€19,827€18,548
90Territoire de Belfort5.00 %6.319 %€19,827€18,548
91Essonne5.00 %6.319 %€19,827€18,548
92Hauts-de-Seine5.00 %6.319 %€19,827€18,548
93Seine-Saint-Denis5.00 %6.319 %€19,827€18,548
94Val-de-Marne5.00 %6.319 %€19,827€18,548
95Val-d'Oise5.00 %6.319 %€19,827€18,548
971Guadeloupe4.50 %5.807 %€18,832€18,832
972Martinique5.00 %6.319 %€20,137€18,857
973French Guiana5.00 %6.319 %€19,760€18,480
974Réunion5.00 %6.319 %€20,449€19,170
976Mayotte4.50 %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.

Frequently asked questions

Which French département has the lowest notary fees?

Indre, the only département still applying the 3.80% reference rate. On a €250,000 resale purchase, fees there come to €16,756, against €19,827 in a 5% département such as Paris. Next come the eleven départements still at 4.50%, where the same fees are €18,548.

Where can I find the official rate for my département?

In the table the DGFiP publishes every month on impots.gouv.fr, under registration duties, titled “rates, base allowances and rate reductions applicable”. This site uses the version of 1 June 2026, the latest available when checked, and shows the date on every page.

Why does the table have 102 rows for 101 départements?

Because the Rhône is split in two for tax purposes: the Lyon Metropolis and the rest of the département each vote their own rate. Conversely, Corse-du-Sud and Haute-Corse share the rate of the Corsican authority, and Bas-Rhin and Haut-Rhin that of the European Collectivity of Alsace.

Can the rate change during the year?

It can change with each vote of a départemental council, usually taking effect on the first of a month. The applicable rate is the one in force on the day the final deed is signed. If your signing is several months away, check the latest table published before your appointment with the notary.

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Rates 2026, updated on