French notary fees on a new build in 2026: the reduced-rate calculator
The same notary, the same scale, but a tax nearly nine times lower.
Checked by Radif Partners · Editorial policy
On a new build in France, notary fees fall to 2 or 3% of the price because the sale is subject to French property VAT: it does not pay standard transfer tax but a land publicity tax of 0.70 %, plus a 2.14 % collection fee, 0.715 % of the price in every département. The notary’s emoluments, the flat formalities fee, the land registry contribution and the disbursements remain those of an ordinary sale. On a €280,000 new flat, the fees come to €6,351, against €22,041 for a resale property at the same price in a 5% département. The calculator below is set to this regime; it covers homes sold by a developer, off-plan purchases and resales by a professional within five years of completion. Note that “new” is a tax status here, not an age.
Estimated notary fees · Paris
€6,351
2.27 % of the price · Overall transfer tax rate 0.715 %
| Transfer tax · 0.70 %, reduced rate for VAT-able sales | €2,002 |
| Notary emoluments (incl. VAT) | €3,161 |
| Formalities (incl. VAT) | €408 |
| Land registry contribution (CSI) · 0.10 % | €280 |
| Disbursements | €500 |
| Total | €6,351 |
New build and resale at the same price
| Price | New build | Resale (5%) | Gap |
|---|---|---|---|
| €150,000 | €4,045 | €12,450 | €8,405 |
| €200,000 | €4,932 | €16,139 | €11,207 |
| €280,000 | €6,351 | €22,041 | €15,690 |
| €350,000 | €7,592 | €27,205 | €19,612 |
| €500,000 | €10,253 | €38,271 | €28,018 |
What makes a purchase “new” for French tax
Three cases fall under the reduced rate: buying a new home from a developer once the building is completed; buying off-plan (VEFA); and a resale by a VAT-registered professional of a building completed less than five years earlier. Building land bought from a VAT-registered seller, such as a land developer, is added to these. A private individual reselling their three-year-old house is not VAT-registered: the sale is taxed as a resale. The seller determines the regime, not the age of the property.
What a new build does not change
The notary applies the same emolument scale: on €280,000, €3,161 including VAT on a new build as on a resale. The land registry contribution stays at 0.10 % of the price. Loan guarantee costs apply on the same terms. On a VAT-able sale, the notary’s pay thus becomes the largest item in the fees, ahead of the tax: the exact opposite of a resale.