{"id":12482,"date":"2025-06-04T13:08:12","date_gmt":"2025-06-04T13:08:12","guid":{"rendered":"https:\/\/www.consultants-immobilier.com\/?page_id=12482"},"modified":"2025-06-04T13:08:12","modified_gmt":"2025-06-04T13:08:12","slug":"sale-deed-fees-who-pays-what-and-how-much","status":"publish","type":"page","link":"https:\/\/www.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/sale-deed-fees-who-pays-what-and-how-much\/","title":{"rendered":"Sale deed fees: who pays what and how much?"},"content":{"rendered":"
[vc_row full_width=”stretch_row_content” content_placement=”top” css=”.vc_custom_1670852810251{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” el_class=”back_div”][vc_column css=”.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}”][vc_raw_html]JTNDZGl2JTIwY2xhc3MlM0QlMjJteV9iYWNrX2J1dHRvbiUyMiUzRSUwQSUwOSUwOSUwOSUwOSUwOSUwOSUzQ2ElMjBocmVmJTNEJTIyaHR0cHMlM0ElMkYlMkZ3d3cuY29uc3VsdGFudHMtaW1tb2JpbGllci5jb20lMkZlbiUyRnByb3BlcnR5LWd1aWRlcyUyRiUyMiUzRSUzQyUyMEJhY2slMjB0byUyMHByb3BlcnR5JTIwZ3VpZGVzJTNDJTJGYSUzRSUwQSUwOSUwOSUwOSUwOSUwOSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=”.vc_custom_1679325327056{background-image: url(https:\/\/www.consultants-immobilier.com\/wp-content\/uploads\/2023\/03\/compromis-de-vente.webp?id=8637) !important;background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}” el_class=”override_left”][vc_column css=”.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}”][\/vc_column][\/vc_row][vc_row el_class=”override_pos”][vc_column][vc_row_inner css=”.vc_custom_1662026446228{background-color: #e4e4e4 !important;}”][vc_column_inner][vc_custom_heading text=”Sale deed fees: what to plan for during a transaction” font_container=”tag:h1|font_size:37|text_align:center|color:%23040e31″ use_theme_fonts=”yes” css=”.vc_custom_1749042347334{padding-right: 20px !important;padding-bottom: 30px !important;padding-left: 20px !important;}” el_class=”relative_pos”][\/vc_column_inner][\/vc_row_inner][vc_row_inner el_class=”firstblock” css=”.vc_custom_1668613473269{background-color: #ffffff !important;}”][vc_column_inner][vc_column_text css=””]The sale deed generates costs for both parties, well beyond the price of the property. Typically, the buyer provisions 7 to 10% of the price in the resale market. On the seller\u2019s side, one can see 30% of their net price disappear after capital gains tax, inspections, lien releases, and commissions\u2026 A \u20ac500,000 apartment can thus cost the buyer \u20ac50,000 in various fees. Meanwhile, the seller actually receives only \u20ac350,000 after all deductions. These are therefore substantial amounts that go away between unavoidable legal obligations and negotiable fees. Let\u2019s review these different \u201csale deed fees\u201d\u2014it affects your cash flow!<\/span><\/p>\n Transfer taxes represent the bulk of acquisition costs<\/b>, as is well-known. They are commonly called \u201cregistration fees,\u201d for the simple reason that they feed the coffers of the State and local authorities. The standard rate is around 5.80% of the sale price.<\/span><\/p>\n Since April 1, 2025, departments have had the power to increase it by an additional 0.5 points. This can raise the rate up to 6.30% in the departments that have opted for this increase. Therefore, there are now significant variations from one department to another!<\/span><\/p>\n These transfer taxes are added to the<\/span> notary fees<\/span><\/a> proper. Together with the price, they form the basis of the overall acquisition budget.<\/span><\/p>\n If we look at the details, this tax is broken down into three parts\u2014the departments slightly adjust these rates within the legal framework:<\/span><\/p>\n Practical illustration:<\/b> for a property at \u20ac800,000, transfer taxes amount to approximately \u20ac46,400. And up to \u20ac50,480 in departments that applied the increase. This difference inevitably influences the geographical choices of savvy investors.<\/span><\/p>\n Important:<\/b> this 0.5-point increase does not apply to first-time buyers when the acquired property is intended to be their primary residence. First-time buyers = persons who have not owned their primary residence in the previous two years.<\/span><\/p>\n Contrary to popular belief, the notary receives only a fraction of the so-called \u201cnotary fees!\u201d Their remuneration is strictly regulated by decree. The notary calculates it according to a national decreasing scale. For a sale at \u20ac300,000, the notary\u2019s fee is around \u20ac3,900 excluding VAT. At \u20ac1 million, it is about \u20ac8,500 excluding VAT. VAT at 20% is added systematically.<\/span><\/p>\n Since 2020, notaries can grant a discount of up to 20% on their fees for transactions over \u20ac100,000.<\/span><\/p>\n But then, what composes the rest of these \u201cnotary fees\u201d? There are several disbursements that complete the bill:<\/span><\/p>\n Generally budget between \u20ac800 and \u20ac2,000 depending on the complexity of the file. The <\/span>real estate security contribution<\/b> adds about 0.10% of the price. These fees allow, among other things, the preparation of the <\/span>authentic sale deed<\/span><\/a> and verification of the <\/span> seller\u2019s title deed<\/span><\/a>.<\/span><\/p>\n Note that purchasing new construction benefits from a more lenient tax regime. Transfer taxes disappear and are replaced by VAT already included in the price. <\/span>Fees then drop to about 1.5 to 2%<\/b> (with notably a 0.715% tax on the pre-VAT price paid to the land registry),<\/span> compared to 7 to 10% in the resale market.<\/b><\/p>\n Be aware, this regime applies only to off-plan property sales (VEFA) or new housing sold by a VAT-registered professional. The resale between individuals of a recent property remains subject to the classic transfer taxes.<\/span><\/p>\n Capital gains tax represents the heaviest burden for the seller. Its calculation has become more complex in recent years, such that the final amount received is often surprising.<\/span><\/p>\n The principle is as follows: <\/span>the difference between the sale price and the purchase price generates a capital gain taxable at 19%, plus social contributions of 17.2%, for a total of 36.2%<\/b>. Exemptions apply based on the period of ownership:<\/span><\/p>\n Example:<\/b> a property bought for \u20ac300,000 and resold for \u20ac500,000 after 10 years will show a gross gain of \u20ac200,000. After deductions (30% for income tax, 6.5% for social contributions), the taxable gain is \u20ac140,000 for income tax and \u20ac187,000 for social contributions. Total tax: about \u20ac58,000. The seller keeps only \u20ac142,000 of their gain\u2026<\/span><\/p>\nWhat fees are charged to the buyer?<\/b><\/h2>\n
Transfer taxes: the most significant sale deed fees<\/b><\/h3>\n
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Notary fees: regulated compensation<\/b><\/h3>\n
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What fees are charged to the seller?<\/b><\/h2>\n
Capital gains tax: taxation of profits<\/b><\/h3>\n
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