French notary fees on a gift (donation) in 2026: gift tax and emoluments
A gift has neither sale transfer tax nor a purchase scale: it has its own.
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The cost of a gift (donation) before a French notary has two main parts. Gift tax, first, calculated after an allowance that depends on the relationship with the donor: €100,000 for a child, €80,724 between spouses or civil partners (Pacs), €31,865 for a grandchild, €15,932 between siblings, €7,967 for a nephew or niece, renewable every fifteen years. A progressive scale then applies, from 5 to 45% in the direct line, or a flat 55 to 60% for distant relatives and non-relatives. The notary’s emoluments, second, follow a scale specific to gifts, higher than for sales. For €200,000 given to a child, gift tax comes to €18,194 and the emoluments to €2,992 including VAT. The calculator below applies these rules to any amount and relationship, and the table compares the main cases side by side.
Gift tax and notary emoluments
€21,186
| Allowance | €100,000 |
| Taxable amount | €100,000 |
| Gift tax | €18,194 |
| Notary emoluments (incl. VAT, mainland) | €2,992 |
For real estate, land publicity tax, the land registry contribution and disbursements come on top and are not included here.
Gift tax by relationship and amount
| Amount given | Child | Grandchild | Spouse or Pacs | Sibling | Nephew or niece |
|---|---|---|---|---|---|
| €50,000 | €0 | €1,821 | €0 | €12,887 | €23,118 |
| €100,000 | €0 | €11,821 | €1,691 | €35,387 | €50,618 |
| €150,000 | €8,194 | €21,821 | €11,061 | €57,887 | €78,118 |
| €200,000 | €18,194 | €31,821 | €21,061 | €80,387 | €105,618 |
| €300,000 | €38,194 | €51,821 | €41,061 | €125,387 | €160,618 |
| €500,000 | €78,194 | €91,821 | €81,061 | €215,387 | €270,618 |
What the calculator applies
The allowance for the relationship chosen, plus the specific €159,325 allowance if the recipient is disabled, which adds to the first. Then the scale: progressive in the direct line and between spouses, progressive in two brackets between siblings, a flat 55 % for nephews, nieces and relatives up to the fourth degree, 60 % beyond that or between unrelated people. The tax is rounded down to the euro, as in the service-public.fr examples our tests reproduce. Emoluments follow the “other gifts” scale on the official page about gifts.
It does not calculate the land publicity tax and the land registry contribution due on a gift of real estate, nor a gift of bare ownership, whose taxable value depends on the age of the usufructuary under the tax scale for usufruct. For these cases, the notary draws up a detailed statement. French gift tax may also interact with the rules of your home country if you live abroad.