French notary fees on a plot of land in 2026: it all depends on who sells
Two regimes for the same plot: VAT decides.
Checked by Radif Partners · Editorial policy
Notary fees on a plot of building land in France depend first on who is selling. A plot sold by a private individual is not subject to VAT: it bears standard transfer tax, 6.319 % of the price in 5% départements, 5.807 % at 4.50% and 5.09 % in Indre. A plot sold by a VAT-registered land developer (lotisseur) falls under French property VAT and the reduced tax of 0.715 %. For a €90,000 plot in Loire-Atlantique, fees therefore range from €2,981 to €8,024. The notary’s emoluments follow the same scale in both cases, and low prices make the fixed items heavy in proportion. Choose “Resale” or “New / VAT” in the calculator depending on your seller. Ask the seller whether they are VAT-registered before you sign the preliminary contract.
Estimated notary fees · Loire-Atlantique
€8,024
8.92 % of the price · Overall transfer tax rate 6.319 %
| Transfer tax · 5.00 %, rate raised to 5% (2025-2028 increase) | €5,687 |
| Notary emoluments (incl. VAT) | €1,340 |
| Formalities (incl. VAT) | €408 |
| Land registry contribution (CSI) · 0.10 % | €90 |
| Disbursements | €500 |
| Total | €8,024 |
First-time buyer: €461 less transfer tax.
Private seller or developer: fees by price
| Plot price | Sold by a private individual | Sold by a developer (VAT) | Share of price (private) |
|---|---|---|---|
| €30,000 | €3,502 | €1,821 | 11.67 % |
| €50,000 | €5,041 | €2,239 | 10.08 % |
| €75,000 | €6,917 | €2,715 | 9.22 % |
| €90,000 | €8,024 | €2,981 | 8.92 % |
| €120,000 | €10,237 | €3,513 | 8.53 % |
| €180,000 | €14,663 | €4,577 | 8.15 % |
Documents that drive the disbursements
A plot often needs more checks than a flat: a planning certificate (certificat d’urbanisme) to confirm it can be built on, a boundary plan to fix its limits, a soil survey in areas exposed to clay shrinkage, rights of way or utility easements. Some documents are supplied by the seller, others ordered by the notary and charged as disbursements. Enter the amount quoted by the notary in the advanced options to refine the result.
Land and house: the overall calculation
Buying a plot and building costs less in notary fees than buying an old house at the same total price, because construction bears no transfer tax. For a €300,000 project including €90,000 of land bought from a private seller, the fees apply only to that €90,000. Construction does bear VAT, included in the builder’s price, and specific planning taxes such as the development tax (taxe d’aménagement).