Property Taxes, Purchase Fees and Stamp Duty in France

Our comprehensive specialist French property website is packed with expert advice and money-saving tips. But one question that keeps coming up is taxes and purchase fees. That’s why the team got together to produce this short article, aimed at shedding some light on what the different property taxes and fees are when buying a property in beautiful France.

The Buying Process in France

In France, the property buying process is different from what you are used to back home, but it’s very straightforward and safe, as it is geared towards protecting the buyer. The process starts once you’ve visited a property and made an offer on that dream property you’ve had your eyes on for such a long time.

Once your offer has been accepted, the property will come off the market, and the agent will liaise with you and the notaire. The compulsory searches are at the seller’s charge and are carried out at this stage. Note that structural surveys are not common practice in France; you’ll need to get one arranged at your expense if you want one.

French Property Taxes

You would have been informed about (both) the property taxes and legal fees.  There are two different taxes for property owners in France: the first is the taxe FONCIERE (or land tax), and the second is the taxe d’HABITATION (council tax), provided for guidance only as it is means-tested.

The “taxe FONCIERE” is the LAND tax that is imposed on a property owner on the 1st of January each year, the price for this depends on the region you live, the amount of land owned and what the local rental values are. It is usually much cheaper than in the UK.

The “taxe d’HABITATION” is paid by whoever lives in the property; if rented out, it would be the responsibility of the tenants to pay, similar to council tax in the UK. The price, again, varies depending on the property’s location. Towns are generally more expensive than villages, and properties in the countryside are also cheaper.

Paying the Deposit

The ‘compromis de vente’ is drawn fairly early and you have a 10-day cooling-off period from the signature date before you are legally committed. At this stage, you still haven’t paid the deposit; only when you have returned the compromis de vente duly signed to the notaire in France.
The deposit is usually around 10% of the total amount; the balance is paid to the notaire on completion. From signing to the acte authentique and receiving the keys, you can expect approx 3 months; this longer will typically be longer when finance/mortgage are required. It’s worth researching currency transfers and the options to lock in the exact rate that you want to secure.  

Legal or Notaire Fees

The legal fees are called ‘frais de Notaires’ or notary fees, they are usually around 6-7% of the net selling price, and include the stamp duty. You can easily estimate the notaire fees with our handy legal fees calculator.

Estate Agency Fees

These are called ‘frais d’agence’ in French, and remember that the estate agency fee is included in the listed price on the website. They can sometimes be listed as FAI or HAI on some French immobiliers’ websites. There’s nothing extra to pay to work with us or any of the real estate agents in our network.

House Insurance is Compulsory

It’s worth noting that house insurance (content and liability) is compulsory on completion. This means that the notaire or agent will not give you the keys to your dream house if it doesn’t have a suitable insurance cover when you have signed on the dotted line. Take a look at our French insurance services.

About Wealth Tax

For our investors and chateau buyers, from 1st January 2018, the scope of wealth tax is limited to real estate assets only; thus, any savings or investments, including life insurance policies, are exempt from wealth tax. The previous threshold of €1,300,000 remains, and the scale rates of wealth tax remain the same as before.

French Tax Experts

Our UK-based French tax and law experts specialise in French/UK private client matters, including taxation, wealth tax, succession, real estate, trusts, probate, and disputes. They have extensive knowledge of French tax and law and can also assist with UK litigation, corporate, and real estate matters. Visit our tax pages for more information.


For more information about buying in France, visit our buying guide or contact us with your wish-list and timeline.