{
  "table": "notary-fee-calculator-rules",
  "schema": 1,
  "version": "2026-11-11.2",
  "title": "Notary fees on the purchase of existing property in mainland France and Corsica",
  "doc": "Rule table read by the notary-fee-calculator handler (ctx.data['notary-fee-calculator-rules']). Rates are percentage points (5 means 5 %); amounts are euros. Scope: a purchase taxed at the common-law transfer-tax rate (existing homes, i.e. not a new home sold with VAT), of property in mainland France or Corsica; the overseas departments have their own notary tariff and are not covered. The departmental transfer-tax rates are those of the DGFiP table applicable on 1 June 2026: 'rate' is the rate for a buyer who is not a first-time buyer of a main residence (the rate voted under article 116 of the 2025 finance law where the department voted one, otherwise the article 1594 D rate), 'base_rate' is the article 1594 D rate, which first-time buyers of their main residence pay instead of the increase, 'first_home_rate' a lower rate a department grants for a first property within the meaning of CCH art. L31-10-3, I, on the buyer's undertaking to keep it as their main home for at least five years (CGI art. 1594 F septies, Légifrance LEGIARTI000054373157, retrieved 2026-11-11), 'lot_sale_rate' the reduced rate on lot sales with a tenant's right of pre-emption (CGI art. 1594 F sexies, not applied by the calculator), 'rural_allowance' the allowance on the departmental duty base limited to the France Ruralités Revitalisation zones, which replaced the rural revitalisation zones in that paragraph on 1 July 2024 (CGI art. 1594 F ter, 5th paragraph, Légifrance LEGIARTI000048846557, retrieved 2026-11-11; not applied by the calculator), 'land_book' marks the departments where sales are published in the land book (livre foncier) rather than at the land registration service. Department entries take their source, retrieval date and validity window from transfer_tax.departmental. Departmental decisions notified between 16 April and 30 November 2026 take effect on 1 January 2027 (BOFiP BOI-ENR-DMTOI-10-20 § 105), so this table must be reviewed before then: hence valid_until 2026-12-31. Entry-level valid_from/valid_until bound each value; null valid_from means the start date was not verified for this table, null valid_until means in force until changed. source_url is the primary source, source_date that source's own date, retrieved the date the value was read there.",
  "reviewed_on": "2026-11-11",
  "reviewed_by": "apps-calculators agent (automated research against official sources, 2026-11-11); owner review pending",
  "valid_from": "2026-11-11",
  "valid_until": "2026-12-31",
  "country": "FR",
  "currency": "EUR",
  "scope": {
    "fr-FR": "Achat d’un logement ancien en France métropolitaine ou en Corse. Le neuf vendu avec TVA et l’outre-mer ne sont pas couverts.",
    "en-GB": "Purchase of an existing home in mainland France or Corsica. New homes sold with VAT and the overseas departments are not covered."
  },
  "transfer_tax": {
    "departmental": {
      "id": "fr-dmto-departmental-2026-06",
      "rule": "Departmental registration duty or land registration tax (taxe de publicité foncière) on the price stated in the deed, or the real market value if higher. Common-law rate 3.80 %, which a department may vary between 1.20 % and 4.50 % (CGI art. 1594 D); for deeds signed from 1 April 2025 to 31 March 2028 a department may raise it up to 5 %, except for a first-time buyer of a main residence (loi n° 2025-127, art. 116).",
      "legal_basis": "CGI, art. 1594 D; loi n° 2025-127 du 14 février 2025, art. 116, modifié par la loi n° 2026-103 du 19 février 2026, art. 121",
      "increase": {
        "max_rate": 5,
        "valid_from": "2025-04-01",
        "valid_until": "2028-03-31",
        "first_time_buyer": "The increase does not apply when the property is the buyer's first property within the meaning of CCH art. L31-10-3 (not having owned their main residence in the two years before the purchase) and is to be their main residence (BOFiP BOI-ENR-DMTOI-10-20 § 106-109).",
        "source_url": "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617",
        "source_date": "2026-06-17",
        "retrieved": "2026-11-11"
      },
      "rates_as_of": "2026-06-01",
      "valid_from": "2026-06-01",
      "valid_until": "2026-12-31",
      "source_url": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/3_partenaire/notaires/dmto/dmto_2026-06.pdf",
      "source_date": "2026-06-01",
      "retrieved": "2026-11-11"
    },
    "communal": {
      "id": "fr-dmto-communal",
      "rate": 1.2,
      "rule": "Communal additional tax (or the departmental equalisation fund for communes under 5,000 inhabitants), on the same base as the departmental duty before any departmental allowance. In mainland France no commune has reduced it on 1 June 2026.",
      "legal_basis": "CGI, art. 1584 et 1595 bis",
      "valid_from": null,
      "valid_until": null,
      "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
      "source_date": "2026-02-11",
      "retrieved": "2026-11-11",
      "see_also": "https://www.impots.gouv.fr/sites/default/files/media/1_metier/3_partenaire/notaires/dmto/dmto_2026-06.pdf"
    },
    "collection_fee": {
      "id": "fr-dmto-collection-fee",
      "rate": 2.37,
      "rule": "State levy for assessment and collection costs: a percentage of the departmental duty.",
      "legal_basis": "CGI, art. 1647, V-b",
      "valid_from": null,
      "valid_until": null,
      "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
      "source_date": "2026-02-11",
      "retrieved": "2026-11-11",
      "see_also": "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617"
    },
    "new_build_reduced": {
      "id": "fr-dmto-new-build-reduced",
      "rate": 0.7,
      "collection_fee_rate": 2.14,
      "total_rate": 0.715,
      "computed": false,
      "rule": "Reduced rate for sales of new buildings and building land subject to VAT (VEFA, homes completed less than five years ago); quoted on the page, not computed, because the calculator covers existing homes only.",
      "legal_basis": "CGI, art. 1594 F quinquies, A",
      "valid_from": null,
      "valid_until": null,
      "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/acquerir-en-frais-de-notaire-reduits",
      "source_date": "2025-11-25",
      "retrieved": "2026-11-11"
    }
  },
  "departments": [
    {
      "code": "01",
      "name": {
        "fr-FR": "Ain",
        "en-GB": "Ain"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "02",
      "name": {
        "fr-FR": "Aisne",
        "en-GB": "Aisne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "03",
      "name": {
        "fr-FR": "Allier",
        "en-GB": "Allier"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "04",
      "name": {
        "fr-FR": "Alpes-de-Haute-Provence",
        "en-GB": "Alpes-de-Haute-Provence"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "05",
      "name": {
        "fr-FR": "Hautes-Alpes",
        "en-GB": "Hautes-Alpes"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "06",
      "name": {
        "fr-FR": "Alpes-Maritimes",
        "en-GB": "Alpes-Maritimes"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "07",
      "name": {
        "fr-FR": "Ardèche",
        "en-GB": "Ardèche"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "08",
      "name": {
        "fr-FR": "Ardennes",
        "en-GB": "Ardennes"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "09",
      "name": {
        "fr-FR": "Ariège",
        "en-GB": "Ariège"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "10",
      "name": {
        "fr-FR": "Aube",
        "en-GB": "Aube"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "11",
      "name": {
        "fr-FR": "Aude",
        "en-GB": "Aude"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "12",
      "name": {
        "fr-FR": "Aveyron",
        "en-GB": "Aveyron"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "13",
      "name": {
        "fr-FR": "Bouches-du-Rhône",
        "en-GB": "Bouches-du-Rhône"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "14",
      "name": {
        "fr-FR": "Calvados",
        "en-GB": "Calvados"
      },
      "rate": 5.0,
      "base_rate": 4.5,
      "rural_allowance": 46000
    },
    {
      "code": "15",
      "name": {
        "fr-FR": "Cantal",
        "en-GB": "Cantal"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "16",
      "name": {
        "fr-FR": "Charente",
        "en-GB": "Charente"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "17",
      "name": {
        "fr-FR": "Charente-Maritime",
        "en-GB": "Charente-Maritime"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "18",
      "name": {
        "fr-FR": "Cher",
        "en-GB": "Cher"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "19",
      "name": {
        "fr-FR": "Corrèze",
        "en-GB": "Corrèze"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "20",
      "name": {
        "fr-FR": "Corse",
        "en-GB": "Corsica"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "21",
      "name": {
        "fr-FR": "Côte-d’Or",
        "en-GB": "Côte-d’Or"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "22",
      "name": {
        "fr-FR": "Côtes-d’Armor",
        "en-GB": "Côtes-d’Armor"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "23",
      "name": {
        "fr-FR": "Creuse",
        "en-GB": "Creuse"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "24",
      "name": {
        "fr-FR": "Dordogne",
        "en-GB": "Dordogne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "25",
      "name": {
        "fr-FR": "Doubs",
        "en-GB": "Doubs"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "26",
      "name": {
        "fr-FR": "Drôme",
        "en-GB": "Drôme"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "27",
      "name": {
        "fr-FR": "Eure",
        "en-GB": "Eure"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "28",
      "name": {
        "fr-FR": "Eure-et-Loir",
        "en-GB": "Eure-et-Loir"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "29",
      "name": {
        "fr-FR": "Finistère",
        "en-GB": "Finistère"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "30",
      "name": {
        "fr-FR": "Gard",
        "en-GB": "Gard"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "31",
      "name": {
        "fr-FR": "Haute-Garonne",
        "en-GB": "Haute-Garonne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "32",
      "name": {
        "fr-FR": "Gers",
        "en-GB": "Gers"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "33",
      "name": {
        "fr-FR": "Gironde",
        "en-GB": "Gironde"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "34",
      "name": {
        "fr-FR": "Hérault",
        "en-GB": "Hérault"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "35",
      "name": {
        "fr-FR": "Ille-et-Vilaine",
        "en-GB": "Ille-et-Vilaine"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "36",
      "name": {
        "fr-FR": "Indre",
        "en-GB": "Indre"
      },
      "rate": 3.8,
      "base_rate": 3.8
    },
    {
      "code": "37",
      "name": {
        "fr-FR": "Indre-et-Loire",
        "en-GB": "Indre-et-Loire"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "38",
      "name": {
        "fr-FR": "Isère",
        "en-GB": "Isère"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "39",
      "name": {
        "fr-FR": "Jura",
        "en-GB": "Jura"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "40",
      "name": {
        "fr-FR": "Landes",
        "en-GB": "Landes"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "41",
      "name": {
        "fr-FR": "Loir-et-Cher",
        "en-GB": "Loir-et-Cher"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "42",
      "name": {
        "fr-FR": "Loire",
        "en-GB": "Loire"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "43",
      "name": {
        "fr-FR": "Haute-Loire",
        "en-GB": "Haute-Loire"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "44",
      "name": {
        "fr-FR": "Loire-Atlantique",
        "en-GB": "Loire-Atlantique"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "45",
      "name": {
        "fr-FR": "Loiret",
        "en-GB": "Loiret"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "46",
      "name": {
        "fr-FR": "Lot",
        "en-GB": "Lot"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "47",
      "name": {
        "fr-FR": "Lot-et-Garonne",
        "en-GB": "Lot-et-Garonne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "48",
      "name": {
        "fr-FR": "Lozère",
        "en-GB": "Lozère"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "49",
      "name": {
        "fr-FR": "Maine-et-Loire",
        "en-GB": "Maine-et-Loire"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "50",
      "name": {
        "fr-FR": "Manche",
        "en-GB": "Manche"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "51",
      "name": {
        "fr-FR": "Marne",
        "en-GB": "Marne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "52",
      "name": {
        "fr-FR": "Haute-Marne",
        "en-GB": "Haute-Marne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "53",
      "name": {
        "fr-FR": "Mayenne",
        "en-GB": "Mayenne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "54",
      "name": {
        "fr-FR": "Meurthe-et-Moselle",
        "en-GB": "Meurthe-et-Moselle"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "55",
      "name": {
        "fr-FR": "Meuse",
        "en-GB": "Meuse"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "56",
      "name": {
        "fr-FR": "Morbihan",
        "en-GB": "Morbihan"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "57",
      "name": {
        "fr-FR": "Moselle",
        "en-GB": "Moselle"
      },
      "rate": 5.0,
      "base_rate": 4.5,
      "land_book": true
    },
    {
      "code": "58",
      "name": {
        "fr-FR": "Nièvre",
        "en-GB": "Nièvre"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "59",
      "name": {
        "fr-FR": "Nord",
        "en-GB": "Nord"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "60",
      "name": {
        "fr-FR": "Oise",
        "en-GB": "Oise"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "61",
      "name": {
        "fr-FR": "Orne",
        "en-GB": "Orne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "62",
      "name": {
        "fr-FR": "Pas-de-Calais",
        "en-GB": "Pas-de-Calais"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "63",
      "name": {
        "fr-FR": "Puy-de-Dôme",
        "en-GB": "Puy-de-Dôme"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "64",
      "name": {
        "fr-FR": "Pyrénées-Atlantiques",
        "en-GB": "Pyrénées-Atlantiques"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "65",
      "name": {
        "fr-FR": "Hautes-Pyrénées",
        "en-GB": "Hautes-Pyrénées"
      },
      "rate": 4.5,
      "base_rate": 4.5,
      "lot_sale_rate": 3.8
    },
    {
      "code": "66",
      "name": {
        "fr-FR": "Pyrénées-Orientales",
        "en-GB": "Pyrénées-Orientales"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "67-68",
      "name": {
        "fr-FR": "Alsace (Bas-Rhin, Haut-Rhin)",
        "en-GB": "Alsace (Bas-Rhin, Haut-Rhin)"
      },
      "rate": 5.0,
      "base_rate": 4.5,
      "land_book": true
    },
    {
      "code": "69M",
      "name": {
        "fr-FR": "Métropole de Lyon",
        "en-GB": "Lyon Metropolis"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "69R",
      "name": {
        "fr-FR": "Rhône (hors métropole de Lyon)",
        "en-GB": "Rhône (outside Lyon Metropolis)"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "70",
      "name": {
        "fr-FR": "Haute-Saône",
        "en-GB": "Haute-Saône"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "71",
      "name": {
        "fr-FR": "Saône-et-Loire",
        "en-GB": "Saône-et-Loire"
      },
      "rate": 4.5,
      "base_rate": 4.5
    },
    {
      "code": "72",
      "name": {
        "fr-FR": "Sarthe",
        "en-GB": "Sarthe"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "73",
      "name": {
        "fr-FR": "Savoie",
        "en-GB": "Savoie"
      },
      "rate": 5.0,
      "base_rate": 4.5,
      "first_home_rate": 4.0
    },
    {
      "code": "74",
      "name": {
        "fr-FR": "Haute-Savoie",
        "en-GB": "Haute-Savoie"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "75",
      "name": {
        "fr-FR": "Paris",
        "en-GB": "Paris"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "76",
      "name": {
        "fr-FR": "Seine-Maritime",
        "en-GB": "Seine-Maritime"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "77",
      "name": {
        "fr-FR": "Seine-et-Marne",
        "en-GB": "Seine-et-Marne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "78",
      "name": {
        "fr-FR": "Yvelines",
        "en-GB": "Yvelines"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "79",
      "name": {
        "fr-FR": "Deux-Sèvres",
        "en-GB": "Deux-Sèvres"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "80",
      "name": {
        "fr-FR": "Somme",
        "en-GB": "Somme"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "81",
      "name": {
        "fr-FR": "Tarn",
        "en-GB": "Tarn"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "82",
      "name": {
        "fr-FR": "Tarn-et-Garonne",
        "en-GB": "Tarn-et-Garonne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "83",
      "name": {
        "fr-FR": "Var",
        "en-GB": "Var"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "84",
      "name": {
        "fr-FR": "Vaucluse",
        "en-GB": "Vaucluse"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "85",
      "name": {
        "fr-FR": "Vendée",
        "en-GB": "Vendée"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "86",
      "name": {
        "fr-FR": "Vienne",
        "en-GB": "Vienne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "87",
      "name": {
        "fr-FR": "Haute-Vienne",
        "en-GB": "Haute-Vienne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "88",
      "name": {
        "fr-FR": "Vosges",
        "en-GB": "Vosges"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "89",
      "name": {
        "fr-FR": "Yonne",
        "en-GB": "Yonne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "90",
      "name": {
        "fr-FR": "Territoire de Belfort",
        "en-GB": "Territoire de Belfort"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "91",
      "name": {
        "fr-FR": "Essonne",
        "en-GB": "Essonne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "92",
      "name": {
        "fr-FR": "Hauts-de-Seine",
        "en-GB": "Hauts-de-Seine"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "93",
      "name": {
        "fr-FR": "Seine-Saint-Denis",
        "en-GB": "Seine-Saint-Denis"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "94",
      "name": {
        "fr-FR": "Val-de-Marne",
        "en-GB": "Val-de-Marne"
      },
      "rate": 5.0,
      "base_rate": 4.5
    },
    {
      "code": "95",
      "name": {
        "fr-FR": "Val-d’Oise",
        "en-GB": "Val-d’Oise"
      },
      "rate": 5.0,
      "base_rate": 4.5
    }
  ],
  "emoluments": {
    "id": "fr-notary-sale-emoluments",
    "rule": "Proportional fee of the notary for a sale by mutual agreement, worked bracket by bracket on the price stated in the deed; the same at every notary in mainland France.",
    "legal_basis": "Code de commerce, art. A444-91; tarif reconduit pour la période du 1er mars 2026 au 29 février 2028 (arrêté du 25 février 2026, C. com. art. A444-53)",
    "brackets": [
      {
        "from": 0,
        "to": 6500,
        "rate": 3.87
      },
      {
        "from": 6500,
        "to": 17000,
        "rate": 1.596
      },
      {
        "from": 17000,
        "to": 60000,
        "rate": 1.064
      },
      {
        "from": 60000,
        "to": null,
        "rate": 0.799
      }
    ],
    "worked_example": {
      "price": 200000,
      "emoluments_excl_vat": 1995.25,
      "emoluments_incl_vat": 2394.3,
      "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition"
    },
    "valid_from": "2021-01-01",
    "valid_until": "2028-02-29",
    "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17701",
    "source_date": "2026-08-05",
    "retrieved": "2026-11-11",
    "see_also": [
      "https://www.notaires.fr/fr/profession-notaire/le-tarif-du-notaire-emoluments-et-honoraires",
      "https://www.legifrance.gouv.fr/jorf/id/JORFTEXT000053593921"
    ],
    "vat": {
      "id": "fr-notary-emoluments-vat",
      "rate": 20,
      "rule": "VAT on the notary's emoluments in mainland France.",
      "valid_from": null,
      "valid_until": null,
      "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17701",
      "source_date": "2026-08-05",
      "retrieved": "2026-11-11"
    },
    "discount": {
      "id": "fr-notary-discount",
      "max_rate": 20,
      "threshold": 100000,
      "rule": "A notary may grant a discount of at most 20 % on the part of the emolument worked on the brackets of the base at or above 100,000 euros; the rate chosen applies to every client of the office for the same category of deed and is displayed.",
      "legal_basis": "Code de commerce, art. L444-2, R444-10 et A444-174",
      "valid_from": "2020-03-01",
      "valid_until": null,
      "source_url": "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041684677",
      "source_date": "2020-03-01",
      "retrieved": "2026-11-11",
      "see_also": "https://www.notaires.fr/fr/profession-notaire/le-tarif-du-notaire-emoluments-et-honoraires"
    },
    "cap": {
      "id": "fr-notary-emoluments-cap",
      "max_share": 10,
      "minimum": 90,
      "rule": "The notary's emoluments for a sale (deed and formalities) may not exceed 10 % of the value of the property, nor be less than 90 euros; taxes are not capped.",
      "legal_basis": "Code de commerce, art. R444-9",
      "valid_from": null,
      "valid_until": null,
      "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
      "source_date": "2026-02-11",
      "retrieved": "2026-11-11"
    },
    "formalities_flat_fee": {
      "id": "fr-notary-formalities-flat-fee",
      "amount_excl_vat": 339.58,
      "rule": "Flat emolument for part of the formalities of a deed published at the land registration service; used only to tell when the 10 % cap may apply, never added to the result.",
      "legal_basis": "Code de commerce, art. A444-171 (tableau 5, n° 194)",
      "valid_from": null,
      "valid_until": "2028-02-29",
      "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
      "source_date": "2026-02-11",
      "retrieved": "2026-11-11"
    }
  },
  "security_contribution": {
    "id": "fr-csi",
    "rate": 0.1,
    "minimum": 15,
    "rule": "Contribution de sécurité immobilière: 0.10 % of the price, at least 15 euros.",
    "legal_basis": "CGI, art. 879",
    "valid_from": null,
    "valid_until": null,
    "source_url": "https://www.notaires.fr/fr/immobilier-fiscalite/financement/les-frais-dacquisition",
    "source_date": "2026-02-11",
    "retrieved": "2026-11-11"
  }
}