Who pays French notary fees, and where every euro goes
The buyer pays, the State collects, the notary receives a minority share.
Checked by Radif Partners · Editorial policy
French acquisition costs are paid by the buyer: that is the rule in article 1593 of the Civil Code, which the contract may set aside with a clause to the contrary, known as an “acte en main” sale. The seller pays what concerns them: releasing their mortgage, the compulsory surveys (diagnostics), the co-ownership statement of sums owed and any capital gains tax. Using two notaries, one for each party, costs the buyer nothing more: the offices share the emoluments. As for where the money goes, it often surprises newcomers: on a €240,000 purchase in Lille, €15,935 out of €19,090 goes to the State, the département and the municipality, 83 % of the fees. The notary keeps €2,654 before VAT for the work.
Who receives the fees you pay?
Payable by you, the buyer
€19,090
| Passed to the State and local authorities | €15,935 |
| Kept by the notary (excl. VAT) | €2,654 |
| Disbursements | €500 |
Where every euro goes
| Recipient | What it receives | Amount (€240,000, Nord) |
|---|---|---|
| Département | Départemental tax | €12,000 |
| Municipality | Surcharge | €2,880 |
| State | Collection fee, CSI, VAT on emoluments and formalities | €1,055 |
| Notary | Emoluments and formalities before VAT | €2,654 |
| Third parties (disbursements) | Documents, surveyor, managing agent… | €500 |
What the buyer pays, what the seller pays
The buyer pays the acquisition costs: transfer tax, the emoluments for the deed of sale, formalities, the land registry contribution and the disbursements linked to the sale. If they borrow, they also pay the costs of the loan guarantee. The seller, for their part, pays for releasing the mortgage or lender’s lien still registered against the property, the technical surveys required by law, the co-ownership statement drawn up by the managing agent, and capital gains tax where it is due. The notary calculates that tax and deducts it from the sale price before paying the balance to the seller.
The agency commission follows its own logic, set by the mandate. It may be payable by either party; payable by the buyer, it reduces transfer tax, as the guide to agency fees explains.
The “acte en main” sale
In an acte en main sale, the seller takes on the acquisition costs and the buyer pays an overall price. The formula is mostly seen with new builds, where developers offer to pay the notary fees as a sales argument. Between private individuals it is rare. If you negotiate one, ask the notary to state in the deed the price of the property, the amount of costs taken on and the base used for the tax, so that everyone knows exactly what they are paying.
One notary or two
Both buyer and seller may choose their notary. If each appoints one, the deed is signed in the presence of both, or remotely by power of attorney, and the emoluments are shared between the offices. The cost to the buyer does not change. This option is useful when a party wants independent advice, for example when facing a professional seller, or when buying from abroad and wanting a notary used to working with foreign clients.
When the money changes hands
The buyer transfers the funds to the notary’s account, held at the Caisse des dépôts, before signing. The notary then pays the tax to the registration office, settles the disbursements, pays the price to the seller after deducting what they owe, and keeps the emoluments. The final statement lets you check every movement.