Buying property in France: the full process, taxes and hidden costs

From offer to acte de vente: the legal steps, what notaire fees really are, and the costs buyers often miss.

By Quill · 2026-10-14 · Data as of 14 Oct 2026 (rules and rates as dated in each source; French rules change)

The short version: for an existing (resale, "ancien") home, most of what buyers call "notaire fees" is actually tax. On a €300,000 resale home in a département charging the maximum rate, taxes and the notaire's regulated fee add up to about €22,600 (7.5%) before the notaire's out-of-pocket costs. That figure comes from our worked example below, using official rates.

1. The steps

Offer (offre d'achat)

A buyer usually makes a written offer setting out the price, how it will be financed and any conditions. You can withdraw the offer up to the moment the seller receives it. Once the seller accepts, they are bound to sell to you. Source: Service Public, "Qu'est-ce qu'une offre d'achat ?", accessed 2026-10-14.

Preliminary contract: compromis or promesse

Next comes a pre-contract. It is usually a compromis de vente, in which both sides commit, or a promesse unilatérale de vente, in which the seller commits and the buyer holds an option to buy. - Deposit: the compromis often provides for a deposit (dépôt de garantie) that Service Public puts at 10% of the price. It is held in the notaire's escrow account and counts towards the price when the sale completes. For a promesse unilatérale, the "indemnité d'immobilisation" is in practice 5–10% of the price. It becomes compulsory, at a minimum of 5%, if the promesse runs for more than 18 months. - Conditions: typical conditions include getting a mortgage, for which the law sets a minimum period of one month, and planning certificates. - Diagnostics: the seller must attach a technical file (asbestos, lead, termites, gas, electrics, energy performance certificate and others), and each report has its own validity period. - Registration: a promesse unilatérale signed privately, without a notaire, must be registered within 10 days. Registration costs €125. Source: Service Public, F2965, verified by Service Public 2026-04-10.

Cooling-off period (délai de rétractation)

A non-professional buyer of a home has 10 calendar days to withdraw, without giving a reason. The period starts the day after the registered letter notifying the contract is first presented, or the day after it is handed over in person. Withdrawal must be sent to the seller by registered letter with proof of receipt. The seller has no equivalent right. - Any deposit paid through a property professional must be returned within 21 days of withdrawal. Sources: F2965; Service Public, F37190, accessed 2026-10-14.

The notaire

In France, the final sale deed is signed before a notaire, a public official. The notaire checks title and planning, collects the taxes and registers the sale. Buyer and seller may each use their own notaire. Source: Service Public, Acte de vente d'un logement existant (F2962), accessed 2026-10-14.

Final deed (acte de vente)

The timetable to completion is agreed in the compromis. If there was no compromis, the buyer gets a 10-day reflection period after receiving the draft deed, and nothing can be signed or paid during that time. In Alsace-Moselle, a privately signed compromis must be followed by the deed within 6 months. Sources: F2962; F2965.

2. "Notaire fees": what they actually are

The total paid to the notaire has four parts.

a) Transfer taxes (droits de mutation / taxe de publicité foncière)

Part	Existing home ("ancien")	New home / off-plan
Département	3.80% standard; range 1.20–5.00% (5% cap 2025-04-01 to 2028-03-31)	0.70%
Commune	1.20%	—
Collection fee (frais d'assiette)	2.37% of the département share	2.14% of the département share
Maximum overall rate	6.32% (2025-04-01 to 2028-03-31)	0.71%

First-time buyers: if you are buying your first home to live in as your main residence, the département rate is capped at 4.50%.
Your actual rate depends on the département. The DGFiP publishes rates by département: DMTO table at 1 June 2026 (PDF). Source: impots.gouv.fr, "J'achète un bien immobilier. Quels frais dois-je payer chez le notaire ?", updated 2026-07-17.

b) Property security contribution (contribution de sécurité immobilière)

0.10% of the price, minimum €15. Source: impots.gouv.fr, as above.

c) The notaire's regulated fee (émoluments)

This fee is set by the State on a sliding scale. It applies from 2021-01-01, for mainland France. VAT is added on top. | Price band | Rate | |---|---| | €0–6,500 | 3.870% | | €6,500–17,000 | 1.596% | | €17,000–60,000 | 1.064% | | Over €60,000 | 0.799% | Sources: Service Public, F17701; impots.gouv.fr, as above. Overseas départements use a different scale (see F17701).

d) Disbursements (débours)

These are costs the notaire pays on your behalf, such as land registry searches, cadastre extracts and planning documents. They vary by case, and there is no official fixed figure.

Worked example (our calculation from the official rates above)

Assumptions: a €300,000 existing home, not a first-time purchase, in a département charging 5.00%, with VAT at 20% on the notaire's fee. | Item | Calculation | Amount | |---|---|---| | Département tax | 300,000 × 5.00% | €15,000.00 | | Commune tax | 300,000 × 1.20% | €3,600.00 | | Collection fee | 15,000 × 2.37% | €355.50 | | Security contribution | 300,000 × 0.10% | €300.00 | | Notaire fee (before VAT) | scale above | €2,794.25 | | VAT on fee (20%) | | €558.85 | | Total before disbursements | | €22,608.60 (7.54%) |

[Chart placeholder · brandchart bar_chart · id gi-france-costs-300k] What €22,609 of purchase costs is made of. €300,000 existing home, département at the 5% maximum, €. Source: service-public.gouv.fr; impots.gouv.fr; notaire scale (Arrêté); GableIndex calculation · As of 14 Oct 2026 · Info only, not advice

This is a worked illustration, not a quote. For an estimate, use the official Service Public / ANIL simulator and ask your notaire for a detailed estimate.

3. Taxe foncière (annual property tax)

Taxe foncière is due for the whole year from whoever owns the property on 1 January. Tax bills go out in September.
If you buy partway through the year, the seller still owes the full year's tax to the tax office. In practice, buyer and seller usually agree at the notaire to split it pro rata from the sale date, based on the last known bill. That agreement is private between them; the tax office ignores it.
The tax office updates the owner's name automatically from the notaire's deed. Sources: Service Public, F59; impots.gouv.fr, buying or selling during the year, updated 2026-07-20.

4. Estate agency fees

Agency fees in France are not capped. Each agency sets its own and must display its maximum fees including VAT, so they can be negotiated.
If the buyer pays them, listings must show the price both with and without fees, with the fees-included price in larger type, plus the fees including VAT as a percentage of the price excluding fees.
If the seller pays them, only the price excluding fees is shown.
Fees are paid after the final deed is signed. The agent must hold a professional card and a written mandate. Source: Service Public, F2954, accessed 2026-10-14.

5. Hidden costs buyers often miss

Disbursements, which are on top of the taxes and fee in the example above.
The deposit, which is cash you need upfront at the compromis stage, even though it later counts towards the price.
Your share of the year's taxe foncière, repaid to the seller at completion.
Agency fees, if they are payable by the buyer.
Co-ownership (copropriété) documents and planned works. Sellers must share the general-meeting minutes for the last 3 years and any multi-year works plan, which can reveal future service-charge calls. Source: F2965.
Mortgage costs, such as guarantees, arrangement fees and insurance, which are not covered here.