In brief
On a resale home a buyer should budget about 6.9% of the price in the Alpes-Maritimes and about 7.4% in the Var for transfer duties, the notaire's regulated fee and the land registry contribution, plus the formalities and disbursements the notaire quotes. About 5.8 points (Alpes-Maritimes) or 6.3 points (Var) of that is tax. On a new build sold with VAT, the duty falls to about 0.7% and the total is usually under 3%. Agency fees are separate: they are set by each agency's published schedule and the advertisement must say whether the buyer or the seller pays them.
This guide is general information, not legal or tax advice. Your notaire will give you a written estimate for your purchase.
What makes up the notaire's bill
| Item | Who receives it | How it is set | Resale, Alpes-Maritimes (Var) |
|---|---|---|---|
| Departmental duty | The département | Rate voted by the département, capped by law | 4.50% (5.00%) of the price |
| Communal tax | The commune or a departmental fund | Fixed by law | 1.20% of the price |
| Collection charge | The state | 2.37% of the departmental duty | 0.10665% (0.1185%) of the price |
| Notaire's emoluments | The notaire | Regulated sliding scale, plus 20% VAT | About 1% at €1 million to €2 million |
| Contribution de sécurité immobilière | The state | 0.10% of the price, minimum €15 | 0.10% of the price |
| Formalities and disbursements | Various offices | Cost of searches, certificates and registration | A fixed amount quoted by the notaire |
The notaires themselves estimate that taxes and duties make up about eight tenths of a typical bill, disbursements about one tenth and their own pay about one tenth.
Transfer duties: how the rate is set
The general departmental rate is 3.80%; départements may raise it to 4.50%. The finance law for 2025 allowed them to go further, up to 5%, for deeds signed between 1 April 2025 and 31 March 2028. The increase does not apply when the home is the buyer's first property and will be their main residence.
According to the table of rates published by the tax administration for 1 June 2026, the Var has voted the higher rate and the Alpes-Maritimes has kept 4.50%:
| Département | Standard rate | First property bought as a main residence | Total duty on a resale, standard case |
|---|---|---|---|
| Alpes-Maritimes (06), including Cannes, Grasse, Antibes, Nice and Menton | 4.50% | 4.50% | 5.80665% |
| Var (83), including Saint-Tropez, Ramatuelle and Gassin | 5.00% | 4.50% | 6.3185% |
The tax administration publishes a new table whenever a département changes its rate, so your notaire will apply the rate in force on the day you sign. A second home bought by a non-resident pays the standard rate.
The notaire's emoluments
The notaire's own fee on a sale is fixed by regulation on a sliding scale applied to the price. VAT at 20% is added. The tariff renewed on 1 March 2026 left this scale unchanged until 29 February 2028.
| Part of the price | Rate before VAT |
|---|---|
| Up to €6,500 | 3.870% |
| €6,500 to €17,000 | 1.596% |
| €17,000 to €60,000 | 1.064% |
| Above €60,000 | 0.799% |
A notaire may grant a discount of up to 20% on the part of the emolument calculated on the portion of the price of €100,000 or more. It is at the notaire's discretion and cannot be demanded.
Worked examples on a resale
The figures assume the standard rate in each département and no discount on the emoluments. Formalities and disbursements are excluded because each notaire quotes them separately.
| Price and département | Transfer duties | Emoluments including VAT | Contribution de sécurité immobilière | Total | Share of price |
|---|---|---|---|---|---|
| €800,000, Alpes-Maritimes | €46,453 | €8,147 | €800 | €55,400 | 6.93% |
| €800,000, Var | €50,548 | €8,147 | €800 | €59,495 | 7.44% |
| €1,500,000, Alpes-Maritimes | €87,100 | €14,859 | €1,500 | €103,459 | 6.90% |
| €1,500,000, Var | €94,778 | €14,859 | €1,500 | €111,136 | 7.41% |
Duties are charged on the price stated in the deed. Ask your notaire how the agency fee and any furniture included in the sale will be shown, because both affect the figures.
New builds
A home sold by a developer as new, generally within five years of completion, carries VAT in the price. The buyer then pays a reduced departmental duty of 0.70%, with a collection charge of 2.14% on that duty and no communal tax: about 0.715% in total. The notaire's emoluments and the 0.10% contribution are added. At the prices in this guide the total usually stays under 3% of the price, against about 7.4% on a resale. See new builds for sale.
Agency fees
Agency fees on a sale are not fixed by law. Each agency must publish a fee schedule stated including VAT. Every advertisement must show the price and say who pays the fee. Where the buyer pays, the advertisement shows the fee as a percentage of the price excluding fees. Ours is on the fee schedule page.
If you appoint a buyer's agent under a search mandate, that agent's fee is set in the mandate and is usually paid on completion.
Other costs to plan for
- Mortgage costs if you borrow: arrangement fee, guarantee or mortgage registration and borrower insurance (see mortgages for non-residents).
- Translation and powers of attorney if you do not read French or will not attend.
- Currency transfer: compare your bank with a regulated transfer provider well before completion.
- Taxes from the first 1 January you own the home: taxe foncière and, for a second home, taxe d'habitation (see French property taxes).
- A survey if you want one. France has no compulsory structural survey, so a buyer of an older villa may commission a building inspection before signing.
For the sequence of payments see how to buy property in France and from offer to keys. For prices by town see prices per m².
Frequently asked questions
Why are they called notaire fees if most of the money is tax?
Because the notaire collects everything on completion. About eight tenths of the bill goes to the state, the département and the commune; the notaire's own regulated fee is roughly one tenth.
Do non-residents pay higher duties?
No. Transfer duties depend on the département and on the type of property, not on residence or nationality. A non-resident buying a second home pays the standard rate, which is 4.50% for the département in the Alpes-Maritimes and 5.00% in the Var.
Can I negotiate the notaire's fee?
Only within limits. The scale is regulated, but a notaire may grant a discount of up to 20% on the emolument for the part of the price from €100,000. It is the notaire's choice.
Can the seller pay the notaire fees?
The law places the costs of the deed on the buyer unless the parties agree otherwise. Developers sometimes offer to pay them on new builds; on a resale the price is usually negotiated instead.
Does having two notaires cost more?
No. When buyer and seller each appoint a notaire, the two share the single regulated emolument.
When do I pay the costs?
Before completion. The notaire asks you to transfer the balance of the price and the estimated costs to the notaire's client account shortly before the signature of the acte authentique. A final statement follows afterwards.
Last updated: 11 October 2026