Real estate: 36 departments will impose an additional tax from April 1, here is the list

Real estate 36 departments will impose an additional tax from

The increase will be substantial for all those who plan to buy real estate. Here are the departments concerned.

Notary fees are the expense that all buyers would go well. While some are already struggling to bring together the necessary contribution to obtain a mortgage, this additional sum generally increases the final invoice. But contrary to what their name suggests, they do not return entirely to the notary. In reality, a large part of the notary fees is used to pay taxes and taxes for the State and local authorities, including in particular the transfer rights for consideration (DMTO). They correspond to a kind of tax on real estate purchase, and this is what makes the costs of notary so high, especially for old goods.

Bad news: this tax will soon cost more in many territories in France. The 2025 finance law now authorizes the departments to increase or not transfer rights for consideration to compensate for their financial losses due to the real estate market crisis, the drop in state aid and the increase in social spending. Concretely, the amount of DMTOs should go from 4.5 to 5% until 2028, for any purchase of real estate. This should represent 500 euros more for each tranche of 100,000 euros, that is to say that for a property put on sale at 300,000 euros, it will be necessary to add around 1,500 euros in additional notary fees.

Several departments have already decided to increase this tax from April 1, 2025. Others will be able to apply it to May 1 or even later, depending on the calendar fixed after their vote. Here is the list of 29 departments already from 4.50% to 5% from April 1, 2025:

  • Ariège (9)
  • Charente-Maritime (17)
  • Corrèze (19)
  • Côte-d’Or (21)
  • Dordogne (24)
  • Eure-et-Loir (28)
  • Gard (30)
  • Haute-Garonne (31)
  • Gers (32)
  • Ille-et-Vilaine (35)
  • Loir-et-Cher (41)
  • Loire (42)
  • Loire-Atlantique (44)
  • Loiret (45)
  • Maine-et-Loire (49)
  • Haute-Marne (52)
  • Mayenne (53)
  • Meurthe-et-Moselle (54)
  • Rhône (69)
  • Haute-Savoie (74)
  • Paris (75)
  • Somme (80)
  • Vendée (85)
  • Vosges (88)
  • Yonne (89)
  • Essonne (91)
  • Hauts-de-Seine (92)
  • Seine-Saint-Denis (93)
  • Val-de-Marne (94)

And here is the list of the 6 other departments that will drop to 5% on May 1:

  • Aisne (02)
  • Calvados (14)
  • Creuse (23)
  • Finistère (29)
  • Pyrénées-Orientales (66)
  • Yvelines (78)

Finally, the Seine and Marne (77) will in turn apply the 5% price from July 1.

Conversely, the Alpes-Maritimes department has chosen not to enforce this increase. To find out if you are concerned, the best to do is to find out directly with your notary or to consult the website of your Departmental Council.

jdf3