Transfer taxes
calculated precisely.
Existing property or new off-plan (VEFA), primary residence or rental investment. The rate follows the département of the property, and a first-time buyer of a primary residence stays outside the 2025 increase. Legal basis article 1594 D of the French Tax Code, departmental resolutions 2026.
Property type
The transfer duty rate depends on the département where the property is located.
Departmental rates as of 1er juin 2026, source French public finances directorate. The final statement is drawn up by the notary handling the transaction.
Until the département is chosen, the calculation assumes a 5.00% departmental duty, the rate of most départements. 12 départements did not raise theirs, one of which remained at 3.80%. In those, the actual duties are lower than shown here.
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