When you purchase property in France you have to pay a variety of transfer taxes and fees, generally known as “frais de notaire.” These transfer costs include:
- The notaire’s fees.
- Expenses paid by the notaire on your behalf for the land registry, surveyor, etc.
- Taxes and duties.
The notaire’s fees, which are set by law and based on the total purchase price including VAT, are the same for new or existing properties. This is not the case for taxes, however, which vary depending on the type of acquisition and are lower for new property.

This means that transfer costs are also lower, representing just 2 to 3% of the transaction price, compared with 7 to 8% for existing property.

The buyer must also pay 19.6% value-added tax, which is included in the sale price. However, under some conditions the acquisition is eligible for a lower 5.5% VAT Find out more