DMTO (Droits de Mutation) Calculator — France
Transfer tax composed of departmental tax (5.0% in most departments since April 2025), communal tax (1.2%), and state levy (~0.1%). Total approximately 6.3% for existing properties. New-build properties pay 20% TVA instead (with reduced notary fees of ~2-3% total). No progressive brackets — the same flat rate applies regardless of property value. No foreign buyer surcharges.
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How DMTO (Droits de Mutation) Works in France
Transfer tax composed of departmental tax (5.0% in most departments since April 2025), communal tax (1.2%), and state levy (~0.1%). Total approximately 6.3% for existing properties. New-build properties pay 20% TVA instead (with reduced notary fees of ~2-3% total). No progressive brackets — the same flat rate applies regardless of property value. No foreign buyer surcharges.
DMTO (Droits de Mutation) is a flat rate of 6.30% of the purchase price.
Other Purchase Costs in France
Beyond DMTO (Droits de Mutation), buyers typically pay the following fees when purchasing property in France. These are included in the calculator above.
Notary Emoluments (Emoluments du Notaire)
Regulated sliding scale: 3.87% up to EUR 6,500, 1.60% up to EUR 17,000, 1.06% up to EUR 60,000, 0.80% above EUR 60,000. Plus 20% TVA on the fee. The notary is mandatory in France — they handle the entire conveyancing process.
Land Registry (Contribution de Securite Immobiliere)
Fee for registering the property transfer with the Service de Publicite Fonciere. Fixed at 0.10% of the purchase price.
Notary Disbursements (Debours)
Administrative costs paid by the notary on your behalf: cadastral searches, certificates, postage, and other formalities. Typically EUR 800-1,500.
Mortgage Registration Tax (Taxe de Publicite Fonciere)
Tax on registering the mortgage with the land registry. Approximately 0.715% of the loan amount.
Only applies when financing with a mortgage.
Notary Fees on Mortgage Deed
Separate notary fees for the mortgage deed (acte de pret). Approximately 1-1.5% of the loan amount.
Only applies when financing with a mortgage.
Property Valuation (Expertise)
Independent property valuation required by the bank for mortgage approval. Typically EUR 250-500.