Notary's fees: buyer or seller, who pays what?

Buying a flat or a house already means coming to terms with the price asked by the seller. But one further line is systematically added to the bill: the so-called "notary's fees" (frais de notaire), which can amount to several thousand, or even tens of thousands, of euros. Many buyers learn the exact figure late, and the same question keeps coming back: who pays these costs, the buyer or the seller? This article sets out precisely what these costs cover in a property sale, who bears them under the law, and in which cases the allocation can be negotiated or reversed.

What "notarial costs" really cover

The first source of confusion is that the expression "notary's fees" is misleading. The notary keeps only a minor fraction of the sums paid. Most of the money goes to the State and to local authorities. Understanding this breakdown is essential to grasp who pays what.

Notarial costs in a property sale fall into three main categories: duties and taxes, the notary's fees (émoluments), and disbursements (débours).

Transfer duties, the share of the State and local authorities

This is by far the heaviest item. In a property sale, the buyer must pay transfer duties on transactions for consideration (droits de mutation à titre onéreux, DMTO), often called "registration duties". These duties comprise a departmental tax, a municipal tax and a share going to the State in respect of assessment and collection costs.

For an existing property, the total is commonly around 5.80% of the sale price in most departments. This taxation explains why notarial costs rise to about 7 to 8% of the price for existing property. The notary collects these sums on behalf of the Treasury and then passes them on. In other words, out of €8,000 of "notary's fees" on a property priced at €100,000, a large majority does not stay in the notary's pocket.

The notary's fees, a regulated remuneration

The notary's fees (émoluments) are the notary's actual remuneration for drawing up the authentic deed of sale. Contrary to a widespread belief, the notary does not set this tariff freely. The fees are governed by a regulated scale, resulting from the reform introduced by Law No. 2015-990 of 6 August 2015, known as the Macron Law, which entrusted the State with regulating the tariffs of regulated professions.

This scale is degressive: it applies in bands to the price of the property, with a percentage that decreases as the price rises. A notary therefore cannot charge more than another for the same deed of sale, which guarantees equal treatment between clients. The fees proper generally represent about 1% of the price, a much more modest share than the transfer duties.

Disbursements and ancillary costs

Disbursements are the sums the notary advances on behalf of the client in order to carry out the file: publication fees at the land registry (service de la publicité foncière), the cost of planning documents, the mortgage status certificate, the fee of the surveyor if a boundary survey document is needed, and cadastral fees. These amounts are reimbursed to the notary to the euro, on production of supporting documents.

The property security contribution (contribution de sécurité immobilière) is added to this, collected on completion of the land registry formality that makes the sale enforceable against third parties.

Who pays the notary's fees: the principle laid down by the Civil Code

The rule of principle is long-standing and clear. Article 1593 of the French Civil Code provides:

The costs of deeds, and other accessories to the sale, are borne by the buyer.

This provision underpins the constant practice in property matters: it is the buyer who bears the notarial costs relating to the sale. When a buyer signs a preliminary sale agreement (compromis de vente) for a flat at €250,000, the buyer must therefore budget for the purchase price plus all the acquisition costs. Save in exceptional cases, these costs cannot be financed as easily as the price itself: many banks require the borrower to have a personal contribution covering at least these costs. All the items of expenditure to be anticipated between the preliminary agreement and the authentic deed are listed in our article on the costs of the preliminary sale agreement.

An immediate qualification is nevertheless needed. Article 1593 is a default rule (règle supplétive), meaning that it applies only in the absence of a contrary agreement between the parties. Seller and buyer may in principle agree a different allocation. In practice, such a reversal remains rare and follows specific mechanisms that we describe below.

The practical allocation between buyer and seller

To answer the question "who pays the notary's fees" clearly, one must distinguish the costs falling on each party. For while the buyer bears most of the costs linked to the acquisition, the seller is not free of all costs.

What the buyer pays

On signing the authentic deed, the buyer pays all the notarial acquisition costs: transfer duties, the notary's fees for the deed of sale, disbursements and the property security contribution. These sums are paid to the notary on top of the price, generally by transfer before the signing.

One important point: these costs are calculated on the price of the property excluding furniture. If the sale includes furnishings (fitted kitchen, household appliances, furniture), their value can be deducted from the basis on which the duties are calculated, provided it is justified and itemised. On a property sold for €300,000 including €8,000 of itemised and justified furniture, the transfer duties are calculated on €292,000, which reduces the bill. A word of caution, however: this breakdown must reflect the real value of the furniture, failing which the tax authorities may issue a reassessment.

What the seller pays

The seller bears costs of their own which do not fall within the usual "notary's fees":

• the costs of releasing the mortgage (mainlevée d'hypothèque), where a home loan secured by a mortgage or by a lender's lien (privilège de prêteur de deniers) remains registered against the property and must be lifted,
• the cost of the mandatory technical surveys (asbestos, lead, energy performance, electricity, gas, risk assessment, termites depending on the area), which falls on the seller,
• any negotiation fees of the estate agency, where the mandate places them on the seller,
• tax on the capital gain on the property, where applicable, when the property is not the main residence.

Not all of these costs go through the notary, but some, such as the release of the mortgage, give rise to a separate notarial deed whose cost falls on the seller.

Special cases that change the allocation of notarial costs

The rule in Article 1593 is subject to several important adjustments. Knowing these situations makes it possible to anticipate the real cost of a transaction.

Sale of new property: reduced costs

The purchase of a new home, that is, one sold off plan (vente en l'état futur d'achèvement, VEFA) or completed less than five years ago and sold for the first time, benefits from reduced transfer duties. Whereas existing property bears duties of about 5.80%, new property is subject to land publicity tax at a reduced rate, of the order of 0.70%, the property also being subject to property VAT included in the advertised price.

As a result, notarial costs on new property often come to around 2 to 3% of the price, against 7 to 8% on existing property. It is the buyer who benefits, since the buyer bears these costs. This gap explains why some buyers compare new and existing property carefully in their overall budget.

The "all costs included" clause (acte en main)

There is a contractual option to reverse the burden of the costs: the so-called "acte en main" sale. In this arrangement, the seller undertakes to bear the notarial costs in place of the buyer. The price announced is then a "net seller, costs included" price.

This clause must be drafted rigorously, because it has tax consequences. The tax authorities consider that the seller's assumption of the costs forms an integral part of the price, which may increase the basis on which transfer duties are calculated. A poorly calibrated acte en main arrangement can therefore cost more than a standard allocation. This is a case where the assistance of a property law professional avoids unpleasant surprises.

Allocation of the property tax

Although it is not part of notarial costs in the strict sense, the property tax (taxe foncière) is a frequent source of discussion between seller and buyer. By law, it is owed by the person who is the owner on 1 January of the year, and therefore by the seller where the sale takes place during the year. In practice, the deed of sale very often provides for an allocation clause on a pro rata temporis basis: the buyer reimburses the seller for the share corresponding to the period after the sale. This allocation is purely contractual and is not mandatory.

Sale between private individuals, sale through an agency

The involvement of an estate agency does not change the rule on transfer duties, but it raises the question of negotiation fees. The sale mandate specifies who bears them. Where the fees are borne by the buyer, they can reduce the basis for transfer duties if they are clearly distinguished from the price of the property in the advertisement and in the deed. Where they are borne by the seller, they are included in the net seller price. This distinction has a direct effect, sometimes a significant one, on the amount of duties paid by the buyer. The grounds for, and the remedies available against, agency remuneration regarded as excessive are set out in our article on challenging agency fees.

The notary, the same public officer for both parties

A frequent question concerns the choice of notary. Many people think that buyer and seller must each have their own. This is not the case.

One or two notaries, at no extra cost

A single notary can perfectly well execute the sale for both parties. The notary is a public officer: the notary owes a duty of impartiality and of advice to all the signatories, not only to the one who instructed them. Nothing therefore requires the number of professionals involved to be multiplied.

If each party wishes to be assisted by their own notary, this is possible and does not increase the costs for the client. The regulated fees remain the same: the two notaries share the remuneration provided for by the scale. The buyer does not pay twice. This is a point that is often misunderstood and is worth recalling.

The notary's role in calculating the costs

The notary calculates all the costs, collects them from the buyer before the signing, carries out the land registry formalities and passes the duties on to the authorities. At the end of the transaction, where there is an overpayment on the advance paid, the notary returns the balance to the buyer. Requesting a detailed statement of costs is a right of the client, and a reputable notary provides it spontaneously.

Anticipating and negotiating: what to know before signing

The allocation of notarial costs is not merely an abstract legal question: it bears directly on the budget of the transaction and may be discussed during the negotiation.

On the buyer's side, several levers make it possible to control the bill. The itemisation of furniture, already mentioned, reduces the basis for duties where it is justified. A clear distinction of the agency fees borne by the buyer has the same effect. For new property, the reduced cost of the fees is a budgetary argument in its own right.

On the seller's side, anticipating the surveys, the release of the mortgage and the tax on the capital gain makes it possible to establish a realistic net price. A seller who is unaware that a mortgage release will have to be paid for may find the net proceeds reduced by a not insignificant sum. The calculation of this tax and the applicable allowances are set out in our article on property capital gains in 2026.

For professional buyers, companies or investors, the structuring of the acquisition (direct purchase, through a civil property company (société civile immobilière), or by dismemberment of ownership) also changes the treatment of costs and taxation. These arrangements call for upstream analysis, because a structuring error is costly and hard to put right after signing.

Conclusion: a simple rule, exceptions to be managed

The answer in principle is clear: in a property sale, it is the buyer who pays the notary's fees, pursuant to Article 1593 of the French Civil Code. The seller bears only costs of their own, mainly the release of the mortgage, the surveys and the tax on the capital gain. But this rule is a default rule, and practice knows adjustments, whether the acte en main sale, the itemisation of furniture, the allocation of agency fees or the reduced costs on new property.

The real issue is not so much who pays, which the law settles clearly, as calculating the basis of the costs correctly and anticipating the items that fall on each party. Before signing a preliminary sale agreement, ask the notary for a detailed, itemised statement of the acquisition costs, and have any derogatory allocation clause checked, in particular an acte en main clause, whose tax effects can be counter-intuitive.

Frequently asked questions

Who pays the notary's fees in a property sale, the buyer or the seller?

The buyer. Article 1593 of the French Civil Code provides that the costs of deeds and accessories to the sale are borne by the buyer. This rule applies in the absence of a contrary clause in the deed. The seller, for their part, bears separate costs such as the release of the mortgage, the mandatory surveys and any tax on the capital gain.

Can the seller pay the notary's fees in place of the buyer?

Yes, by an "acte en main" sale clause, under which the seller takes on the notarial costs and advertises a net price including costs. This reversal is lawful because Article 1593 of the French Civil Code is not a matter of public policy (ordre public). It must nevertheless be drafted with care, because the tax authorities may include the costs thus borne in the basis for transfer duties, which increases the overall cost. Professional advice is recommended before opting for this arrangement.

How much are the notary's fees on existing and on new property?

On existing property, notarial costs commonly represent around 7 to 8% of the sale price, owing to transfer duties on transactions for consideration of about 5.80% in most departments. On new property, sold off plan (VEFA) or completed less than five years ago, the costs generally come to around 2 to 3%, because the land publicity tax is reduced. These percentages include the notary's fees, the duties, the disbursements and the property security contribution.

Are the notary's fees calculated on the furniture included in the sale?

No, provided that the furniture is clearly identified and priced in the deed. Where a property is sold with furnishings (fitted kitchen, household appliances, furniture), their value can be deducted from the basis for calculating transfer duties. This breakdown must reflect the real value of the furniture and be justified, failing which a tax reassessment may follow. It lawfully reduces the bill borne by the buyer.

Do you need two notaries, one for the buyer and one for the seller?

No, a single notary can act for both parties, because the notary is a public officer bound by a duty of impartiality and of advice towards all the signatories. If each party wants their own notary, this is possible at no extra cost: the two notaries share the regulated fees, which are the same whatever the number of professionals involved. The buyer therefore never pays the costs twice.

Are the notary's fees negotiable?

The main part, namely the transfer duties, cannot be negotiated because it is fixed by law. The notary's fees are also regulated by a scale resulting from Law No. 2015-990 of 6 August 2015, and are therefore the same from one notary to another. A partial discount is possible only on the portion of the fees exceeding a certain price threshold, within the limits set by the regulations. On the other hand, the basis of the costs can be reduced by itemising the furniture or by clearly distinguishing the agency fees.

Who pays the property tax in the year of the sale?

By law, the property tax is owed in full by the owner on 1 January of the year, that is, the seller where the sale takes place during the year. In practice, the deed of sale very often provides for an allocation clause on a pro rata temporis basis, under which the buyer reimburses the seller for the share corresponding to the period after the sale. This allocation is purely contractual and is not mandatory.