Notary fees on an off-plan (VEFA) purchase in France in 2026: reduced rate, stage payments, pitfalls
Buying off-plan cuts the fees by two thirds. The rest of the budget is spread over the build.
Checked by Radif Partners · Editorial policy
A VEFA sale (vente en l’état futur d’achèvement, the French off-plan purchase) is subject to French property VAT. It therefore does not bear standard transfer tax but a reduced land publicity tax of 0.70%, or 0.715 % with the collection fee, identical in every département. Notary fees thus fall to between 2 and 3% of the price. On a €300,000 flat bought off-plan in Gironde, they come to €6,706, against €23,516 for a resale at the same price. The notary’s emoluments do not change: €3,353 including VAT. The fees are paid in one go when the deed is signed, whereas the price is paid in stage payments as construction progresses. For an expat buying from abroad, a power of attorney lets the notary sign on your behalf.
Off-plan or resale at the same price
Fees on an off-plan purchase
€6,706
| Same price, resale | €23,516 |
| Saving | €16,811 |
| Transfer tax off-plan | €2,145 |
Why off-plan pays so little tax
A VEFA is sold by a developer registered for VAT: the sale bears VAT, usually at 20%, included in the advertised price. To avoid double taxation, the General Tax Code replaces registration duties with land publicity tax at the reduced rate of 0.70 %, plus a 2.14 % collection fee. The département cannot change this rate: it is the same in Paris, Lozère and Réunion.
| Item | Off-plan, €300,000 | Resale, €300,000 |
|---|---|---|
| Tax on the sale | €2,145 | €18,956 |
| Emoluments incl. VAT | €3,353 | €3,353 |
| Formalities incl. VAT | €408 | €408 |
| Land registry contribution | €300 | €300 |
| Estimated disbursements | €500 | €500 |
| Total | €6,706 | €23,516 |
The timeline: reservation, deed, stage payments
An off-plan purchase happens in three stages. The reservation contract sets the provisional price, the description of the home and the expected signing date; it comes with a deposit capped at 5% of the price. The final deed is signed before the notary a few months later: that is when you pay the notary fees and the first stage payment. The price is then paid in instalments regulated by the Construction Code: at most 35% when the foundations are completed, 70% when the building is weatherproof, 95% on completion, and the balance when the keys are handed over, unless defects are noted.
This has a practical consequence: your loan is released as the stage payments fall due, and you pay interim interest on the sums already drawn during construction. The notary fees, by contrast, are due in full at the start. Include them in your deposit or have them covered by the first drawdown.
Extra costs on an off-plan purchase
Loan guarantee costs still apply, as on a resale. Developers often pass on a share of the cost of drawing up the co-ownership rules and the division schedule in the deed. Connection to utility networks may be invoiced separately: read the technical specification (notice descriptive). And if you let the home under a tax scheme, the acquisition costs follow that scheme’s rules.
Off-plan, completed new build, resale: who gets the reduced rate
The reduced rate is tied to VAT, not to the age of the home. A flat completed three years ago and resold by its first private owner is not subject to VAT: its buyer pays standard transfer tax. The same flat sold by a developer that had not yet found a buyer stays within VAT, and so within the reduced rate. The notary checks the seller’s status and the completion date; the calculator lets you choose between “resale” and “new / VAT” to reproduce both cases.