What do notary fees include?
For an existing property, they amount to roughly 7 to 8% of the price. Most of it is transfer duties (DMTO):
- a departmental tax, generally 4.5% of the price;
- a municipal tax of 1.2%;
- a state collection fee equal to 2.37% of the departmental tax.
On top come the notary’s regulated fees and disbursements (documents, formalities). For new-build property, fees are much lower.
The rise to 5%
The 2025 Finance Act allows departments to raise their tax to 5% for sales concluded between 1 April 2025 and 31 March 2028. The vast majority of departments have done so. Since the 2026 Finance Act, an increase voted after 15 April only applies from the following 1 January.
The first-time buyer exemption
The increase does not apply to a buyer who has not owned their main residence in the two years before the purchase and who buys a home to live in as their main residence: they stay at 4.5%. When two people buy jointly, the exemption applies to the share of whoever meets the conditions. Departments may even reduce or waive their tax for first-time buyers who commit to living in the home for five years.
Example for a €300,000 existing property
| Department at 5% | First-time buyer (4.5%) | |
|---|---|---|
| Departmental tax | €15,000 | €13,500 |
| Municipal tax (1.2%) | €3,600 | €3,600 |
| Collection fee (2.37%) | €355.50 | €319.95 |
| Total transfer duties | €18,955.50 | €17,419.95 |
Excluding the notary’s fees and disbursements. The exact rate depends on your department: your notary will tell you.
Key points
- Transfer duties up to 5% in most departments, until 31 March 2028.
- First-time buyers purchasing their main residence stay at 4.5%.
- Budget 7 to 8% in fees for an existing property.
Sources
This guide provides general information, up to date on the date shown. It does not replace advice from a notary, a lawyer or the relevant authority. Immo4Now is an information website, not an estate agency.