All sums billed by a notary are generally referred to as "notary fees". In reality, this term covers three different types of fees:
notary fees;
fees, which are paid to third parties;
and taxes paid to the state.
The notary's role
It is made up of:
- Fees which can be:
- proportional. They are calculated on the basis of a percentage (a rate) linked to the value of the operation not included in the deed. This rate is degressive and varies according to the nature of the deed (donation, estate declaration, real estate sale, etc.).
- or fixed, in other cases (marriage contract, etc.)
Regulatory texts governing notary fees:
- Free fees concern all acts in the so-called competitive field, for example, drawing up a balance sheet or an IFI (Impôt sur la fortune immobilière) declaration, drafting commercial leases, etc. and, since the reform of the tariff, real estate transactions and negotiation. For the latter, each notary will now set his or her own tariff, which will be identical for all clients.
Other changes since May 1, 2016
In addition to the liberalization of real estate brokerage activities, which are now subject to fees, the Macron law has also led to a general reduction in fees:
- of the order of 1.9% for all tariffed acts, including real estate transactions, from January 1, 2021.
As a reminder, the fees charged by notaries for real estate sales are set by the government. The new fee scale applicable from January 1, 2021 is divided into 4 brackets: - From 0 to 6,500 euros; : 3.870%
- From 6,500 € à 17,000 € : 1.596%
- From 17,000 € à 60,000 € : 1.064%
- Over 60,000 € : 0.799%
- For real estate transfers and related formalities, the notary's fee may not exceed 10% of the value of the property (or right concerned by the transfer), with a floor of 90 €. This measure mainly concerns low-value real estate transactions (cellar, land located in rural areas…)
- since January 1, 2021, notaries have been able to grant a maximum 20% discount on the amount of their fees, calculated on transactions (real estate sales, for example) exceeding 100,000 €.
Les débours
These sums are paid to the notary by the customer, but are in fact used to pay third parties involved in the transaction (land registry, administration, condominium manager, surveyor, etc.).
Taxes
Notaries are responsible for collecting and transferring to the State the taxes and duties generated by transactions concluded with their assistance.
Customer information
Let's take the example of a real estate sale.
Prior to the sale, your notary will send you a preliminary statement of costs covering the various items of expenditure (taxes, fees, etc.) that you will have to pay him on the day of signature. On the day of the sale, you pay the notary an advance calculated on the basis of the updated figures for the transaction.
After publication of the sale in the French mortgage registry, all the costs are known. Your notary will send you an invoice detailing these costs, either refunding funds or requesting an additional payment.
Partnership fees
TARIF DE NEGOCIATION (Hors T.V.A.)
3.5% ht + montant fixe de 1500€ ht
TVA: 20% en sus
Soit 5% T.T.C