{"id":12482,"date":"2025-06-04T13:08:12","date_gmt":"2025-06-04T13:08:12","guid":{"rendered":"https:\/\/staging.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:\/\/staging.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":"<div class=\"wpb-content-wrapper\"><p>[vc_row full_width=&#8221;stretch_row_content&#8221; content_placement=&#8221;top&#8221; css=&#8221;.vc_custom_1670852810251{background-position: center !important;background-repeat: no-repeat !important;background-size: cover !important;}&#8221; el_class=&#8221;back_div&#8221;][vc_column css=&#8221;.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}&#8221;][vc_raw_html]JTNDZGl2JTIwY2xhc3MlM0QlMjJteV9iYWNrX2J1dHRvbiUyMiUzRSUwQSUwOSUwOSUwOSUwOSUwOSUwOSUzQ2ElMjBocmVmJTNEJTIyaHR0cHMlM0ElMkYlMkZ3d3cuY29uc3VsdGFudHMtaW1tb2JpbGllci5jb20lMkZlbiUyRnByb3BlcnR5LWd1aWRlcyUyRiUyMiUzRSUzQyUyMEJhY2slMjB0byUyMHByb3BlcnR5JTIwZ3VpZGVzJTNDJTJGYSUzRSUwQSUwOSUwOSUwOSUwOSUwOSUzQyUyRmRpdiUzRQ==[\/vc_raw_html][\/vc_column][\/vc_row][vc_row css=&#8221;.vc_custom_1679325327056{background-image: url(https:\/\/staging.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;}&#8221; el_class=&#8221;override_left&#8221;][vc_column css=&#8221;.vc_custom_1657728499249{padding-right: 15px !important;padding-left: 15px !important;}&#8221;][\/vc_column][\/vc_row][vc_row el_class=&#8221;override_pos&#8221;][vc_column][vc_row_inner css=&#8221;.vc_custom_1662026446228{background-color: #e4e4e4 !important;}&#8221;][vc_column_inner][vc_custom_heading text=&#8221;Sale deed fees: what to plan for during a transaction&#8221; font_container=&#8221;tag:h1|font_size:37|text_align:center|color:%23040e31&#8243; use_theme_fonts=&#8221;yes&#8221; css=&#8221;.vc_custom_1749042347334{padding-right: 20px !important;padding-bottom: 30px !important;padding-left: 20px !important;}&#8221; el_class=&#8221;relative_pos&#8221;][\/vc_column_inner][\/vc_row_inner][vc_row_inner equal_height=&#8221;yes&#8221; el_class=&#8221;firstblock guide-wrapper-row vc_row-o-equal-height vc_row-flex&#8221; css=&#8221;.vc_custom_1765897502487{background-color: #ffffff !important;}&#8221;][vc_column_inner width=&#8221;4\/5&#8243;][vc_column_text css=&#8221;&#8221; el_class=&#8221;resume_block&#8221;][\/vc_column_text][vc_column_text css=&#8221;&#8221; el_class=&#8221;content_block&#8221;]<span style=\"font-weight: 400;\">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<h2><b>What fees are charged to the buyer?<\/b><\/h2>\n<h3><b>Transfer taxes: the most significant sale deed fees<\/b><\/h3>\n<p><b>Transfer taxes represent the bulk of acquisition costs<\/b><span style=\"font-weight: 400;\">, 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<p><span style=\"font-weight: 400;\">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<p><span style=\"font-weight: 400;\">These transfer taxes are added to the<\/span><a href=\"https:\/\/staging.consultants-immobilier.com\/en\/sellers-guides\/notary-fees\/\"> <span style=\"font-weight: 400;\">notary fees<\/span><\/a><span style=\"font-weight: 400;\"> proper. Together with the price, they form the basis of the overall acquisition budget.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The departmental tax (around 4.50%),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">The municipal tax (around 1.20%),<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Assessment fees for collection (around 0.10%).<\/span><\/li>\n<\/ul>\n<p><b>Practical illustration:<\/b><span style=\"font-weight: 400;\"> 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<p><b>Important:<\/b><span style=\"font-weight: 400;\"> 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<h3><b>Notary fees: regulated compensation<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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<p><span style=\"font-weight: 400;\">Since 2020, notaries can grant a discount of up to 20% on their fees for transactions over \u20ac100,000.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">But then, what composes the rest of these \u201cnotary fees\u201d? There are several disbursements that complete the bill:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Urban planning documents,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Land registry certificates,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cadastre fees,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mortgage registry fees,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Etc.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Generally budget between \u20ac800 and \u20ac2,000 depending on the complexity of the file. The <\/span><b>real estate security contribution<\/b><span style=\"font-weight: 400;\"> adds about 0.10% of the price. These fees allow, among other things, the preparation of the <\/span><a href=\"https:\/\/staging.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/deed-of-sale\/\"><span style=\"font-weight: 400;\">authentic sale deed<\/span><\/a><span style=\"font-weight: 400;\"> and verification of the <\/span><a href=\"https:\/\/staging.consultants-immobilier.com\/en\/sellers-guides\/the-stages-of-the-sale\/deed-of-sale\/deed-of-ownership\/\"> <span style=\"font-weight: 400;\">seller\u2019s title deed<\/span><\/a><span style=\"font-weight: 400;\">.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">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><b>Fees then drop to about 1.5 to 2%<\/b><span style=\"font-weight: 400;\"> (with notably a 0.715% tax on the pre-VAT price paid to the land registry),<\/span><b> compared to 7 to 10% in the resale market.<\/b><\/p>\n<p><span style=\"font-weight: 400;\">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<h2><b>What fees are charged to the seller?<\/b><\/h2>\n<h3><b>Capital gains tax: taxation of profits<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">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<p><span style=\"font-weight: 400;\">The principle is as follows: <\/span><b>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><span style=\"font-weight: 400;\">. Exemptions apply based on the period of ownership:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">6% reduction per year from the 6th to the 21st year,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">4% reduction in the 22nd year for income tax,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Full exemption applies after 22 years for income tax, and after 30 years for social contributions.<\/span><\/li>\n<\/ul>\n<p><b>Example:<\/b><span style=\"font-weight: 400;\"> 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>\n<p><span style=\"font-weight: 400;\">Without going into too much detail, note that primary residences benefit from full exemption. Work carried out can increase the purchase price under strict conditions. A<\/span><a href=\"https:\/\/staging.consultants-immobilier.com\/en\/value\/\"> <span style=\"font-weight: 400;\">property appraisal<\/span><\/a><span style=\"font-weight: 400;\"> allows you to anticipate these calculations and optimize your sales strategy!<\/span><\/p>\n<h3><b>Mandatory inspections: unavoidable costs<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">It is also the seller who bears the cost of mandatory technical inspections. Their list regularly grows: energy performance (DPE), asbestos, lead, termites, gas, electricity, sanitation, environmental and risk assessment, etc.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Their cost varies according to the area and age of the property. Generally budget the following amounts:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Studio or one-bedroom apartment: \u20ac300 to \u20ac500<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Single-family house: \u20ac600 to \u20ac1,200<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Atypical property or large area: \u20ac1,500 to \u20ac3,000<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Inspections have limited validity periods. A DPE remains valid for 10 years, electricity and gas for 3 years, termites for 6 months. Here, caution: an expired inspection at the time of signing leads to file cancellation and renewal costs.<\/span><\/p>\n<h3><b>Mortgage release (mainlev\u00e9e):<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">A mortgage loan in progress requires what is called a \u201cmortgage release\u201d to sell. It is an expensive formality, with notary fees (about 0.3% of the remaining capital), cancellation fees, and the land registry tax.<\/span><\/p>\n<p><b>Practical illustration:<\/b><span style=\"font-weight: 400;\"> for remaining capital of \u20ac200,000, the release generates about \u20ac1,200 in fees. Added to this are the early repayment penalties on the loan, capped at 3% of the repaid capital or six months of interest.<\/span><\/p>\n<h2><b>Which fees are shared or negotiable?<\/b><\/h2>\n<h3><b>Agency commission<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">The real estate agent\u2019s commission represents between 3 to 8% of the sale price. How it is shared actually depends on local customs and negotiation. There are three possible arrangements:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Seller\u2019s commission: the seller bears the entire commission. The price is thus listed \u201cincluding agency fees.\u201d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Buyer\u2019s commission: the buyer pays, in addition to the net seller price.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Shared commission: the payment of fees is split, often 50\/50.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">The current trend favors charging the seller, which helps streamline transactions. The<\/span><a href=\"https:\/\/staging.consultants-immobilier.com\/en\/our-properties\/\"> <span style=\"font-weight: 400;\">real estate listings in Paris<\/span><\/a><span style=\"font-weight: 400;\"> and regions generally specify who must pay the agency fees. Note that the commission itself bears 20% VAT, already included in the announced percentages.<\/span><\/p>\n<h3><b>Additional and unforeseen fees<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">In practice, several \u201csmall last-minute fees\u201d often slip into the final bill. From experience, here are the more common small disbursements:<\/span><\/p>\n<p><b>For the seller:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Condominium area measurement certificate (Carrez law): \u20ac100 to \u20ac300<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Coproperty establishment if division: \u20ac2,000 to \u20ac5,000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Urgent compliance work<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pro rata of property tax and charges<\/span><\/li>\n<\/ul>\n<p><b>For the buyer:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bank guarantee fees: 1 to 2% of the loan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Supplementary appraisal: \u20ac1,500 to \u20ac3,000<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Moving and installation costs<\/span><\/li>\n<\/ul>\n<h2><b>In summary<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Type of fee<\/b><\/td>\n<td><b>Buyer<\/b><\/td>\n<td><b>Seller<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Transfer taxes<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5.8 to 6.3%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Notary fees<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0.3% (if release)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Inspections<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u20ac500 to \u20ac1,500<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Capital gains tax<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0 to 36.2% of the gain<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Agency commission<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0 to 8%<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0 to 8%<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Bank guarantee<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1 to 2% of the loan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">\u2013<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-weight: 400;\">(NB: estimated fee amounts provided for informational purposes only; this is not investment advice, nor a recommendation.)<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Sale deed fees significantly impact the real economy of the transaction. The informed investor who integrates these parameters from the start secures their operation and retains control over their net profitability.<\/span>[\/vc_column_text][\/vc_column_inner][vc_column_inner width=&#8221;1\/5&#8243; el_id=&#8221;summary_column&#8221;][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Real estate sale deed fees: notary, taxes, disbursements\u2026 Discover what these fees cover, their amounts, and who is responsible for them during a sale.<\/p>\n","protected":false},"author":6,"featured_media":12478,"parent":6982,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"single-guide.php","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-12482","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/pages\/12482","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/comments?post=12482"}],"version-history":[{"count":1,"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/pages\/12482\/revisions"}],"predecessor-version":[{"id":12487,"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/pages\/12482\/revisions\/12487"}],"up":[{"embeddable":true,"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/pages\/6982"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/media\/12478"}],"wp:attachment":[{"href":"https:\/\/staging.consultants-immobilier.com\/en\/wp-json\/wp\/v2\/media?parent=12482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}