{ "table": "property-roi-calculator-rules", "schema": 1, "version": "2026-11-11.1", "title": "Property purchase taxes: France (droits de mutation, émoluments du notaire, CSI) and the United Kingdom (SDLT, LBTT and ADS, LTT)", "doc": "Rule table read by the property-roi-calculator handler (ctx.data['property-roi-calculator-rules']). Rates are percentage points (5 means 5 %); amounts are in the country's currency (EUR for FR, GBP for GB). Bands are [from, to] slices of the price, `to` null for the top band; each slice is taxed at its rate and the slices are added. Table-level valid_from/valid_until bound the period this version may be relied on: French departmental rates can change on 1 January 2027 (deliberations notified between 16 April and 30 November 2026) and every year on 1 June, and UK rates change at a Budget, so the table must be re-checked before valid_until. Block-level valid_from is the date the values took effect; valid_until null means in force until changed. source_url is the primary official source, source_date that source's own date (or the date it was read when it shows none), retrieved the date the value was read at the source.", "reviewed_on": "2026-11-11", "reviewed_by": "apps agent (property-roi-calculator): every value read at its official source on 2026-11-11; owner review pending", "valid_from": "2026-11-11", "valid_until": "2026-12-31", "locale_country": { "fr-FR": "FR", "en-GB": "GB" }, "countries": { "FR": { "currency": "EUR", "scope": "Residential property in France, bought by an individual as a rental investment. Departmental rates are those of column 'Taux voté (hors primo-accédant)' of the DGFiP table, which applies to a rental purchase (the first-time-buyer exception of art. 116 LF 2025 concerns a main residence only).", "transfer_tax": { "existing": { "doc": "Bien ancien (taxe de publicité foncière ou droit d'enregistrement): departmental rate of the department (table below) on the price, less the department's general abatement if any; plus the communal tax on the price; plus the State's assessment and collection levy as a percentage of the departmental tax.", "commune_rate": 1.2, "assessment_fee_rate": 2.37, "legal_basis": "CGI art. 1594 D (taux départemental), loi n° 2025-127 du 14 février 2025 art. 116 (jusqu'à 5 % du 1er avril 2025 au 31 mars 2028), art. 1584 (taxe communale), art. 1647 V (frais d'assiette)", "valid_from": "2025-04-01", "valid_until": "2028-03-31", "source_url": "https://www.impots.gouv.fr/particulier/questions/jachete-un-bien-immobilier-quaurai-je-payer-comme-frais-au-notaire", "source_date": "2026-07-17", "retrieved": "2026-11-11", "see_also": [ "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617" ] }, "new_build": { "doc": "Bien neuf (première vente dans les cinq ans de l'achèvement, soumise à la TVA): reduced departmental rate on the price plus the assessment levy at its reduced rate; no communal tax.", "department_rate": 0.7, "assessment_fee_rate": 2.14, "commune_rate": 0, "legal_basis": "Taux réduit de 0,70 % (BOFiP BOI-ENR-DG-60-10-20, § 10), CGI art. 1647 V (frais d'assiette de 2,14 %)", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/particulier/questions/jachete-un-bien-immobilier-quaurai-je-payer-comme-frais-au-notaire", "source_date": "2026-07-17", "retrieved": "2026-11-11", "worked_example": "100 000 € neuf: 700 € + 15 € de frais d'assiette + 100 € de CSI = 815 €", "see_also": [ "https://bofip.impots.gouv.fr/bofip/3311-PGP.html/identifiant=BOI-ENR-DMTOI-10-20-20260617" ] }, "departments": { "doc": "Departmental rate applying on 1 June 2026 to a purchase that is not a first-time buyer's main residence, by department; abatement: general abatement on the departmental tax base (art. 1594 F ter, 1st to 4th paragraphs; no department on 1 June 2026); abatement_frr: the same abatement limited by the department to property in a France Ruralités Revitalisation zone (art. 1594 F ter, 5th paragraph; column 'Abattement limité' of the DGFiP table: Calvados, 46 000 €), not taken off by the handler, which does not know the commune, but stated in an info message; emoluments_scale: the notary scale of an overseas department; land_register: Alsace-Moselle, where the land register replaces the publicité foncière.", "valid_from": "2026-06-01", "valid_until": null, "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", "see_also": [ "https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048846557" ], "items": { "01": { "name": "Ain", "label_code": "01", "rate": 5.0 }, "02": { "name": "Aisne", "label_code": "02", "rate": 5.0 }, "03": { "name": "Allier", "label_code": "03", "rate": 5.0 }, "04": { "name": "Alpes-de-Haute-Provence", "label_code": "04", "rate": 5.0 }, "05": { "name": "Hautes-Alpes", "label_code": "05", "rate": 4.5 }, "06": { "name": "Alpes-Maritimes", "label_code": "06", "rate": 4.5 }, "07": { "name": "Ardèche", "label_code": "07", "rate": 4.5 }, "08": { "name": "Ardennes", "label_code": "08", "rate": 5.0 }, "09": { "name": "Ariège", "label_code": "09", "rate": 5.0 }, "10": { "name": "Aube", "label_code": "10", "rate": 5.0 }, "11": { "name": "Aude", "label_code": "11", "rate": 5.0 }, "12": { "name": "Aveyron", "label_code": "12", "rate": 5.0 }, "13": { "name": "Bouches-du-Rhône", "label_code": "13", "rate": 5.0 }, "14": { "name": "Calvados", "label_code": "14", "rate": 5.0, "abatement_frr": 46000 }, "15": { "name": "Cantal", "label_code": "15", "rate": 5.0 }, "16": { "name": "Charente", "label_code": "16", "rate": 4.5 }, "17": { "name": "Charente-Maritime", "label_code": "17", "rate": 5.0 }, "18": { "name": "Cher", "label_code": "18", "rate": 5.0 }, "19": { "name": "Corrèze", "label_code": "19", "rate": 5.0 }, "20": { "name": "Corse", "label_code": "2A-2B", "rate": 5.0 }, "21": { "name": "Côte-d’Or", "label_code": "21", "rate": 5.0 }, "22": { "name": "Côtes-d’Armor", "label_code": "22", "rate": 5.0 }, "23": { "name": "Creuse", "label_code": "23", "rate": 5.0 }, "24": { "name": "Dordogne", "label_code": "24", "rate": 5.0 }, "25": { "name": "Doubs", "label_code": "25", "rate": 5.0 }, "26": { "name": "Drôme", "label_code": "26", "rate": 4.5 }, "27": { "name": "Eure", "label_code": "27", "rate": 5.0 }, "28": { "name": "Eure-et-Loir", "label_code": "28", "rate": 5.0 }, "29": { "name": "Finistère", "label_code": "29", "rate": 5.0 }, "30": { "name": "Gard", "label_code": "30", "rate": 5.0 }, "31": { "name": "Haute-Garonne", "label_code": "31", "rate": 5.0 }, "32": { "name": "Gers", "label_code": "32", "rate": 5.0 }, "33": { "name": "Gironde", "label_code": "33", "rate": 5.0 }, "34": { "name": "Hérault", "label_code": "34", "rate": 5.0 }, "35": { "name": "Ille-et-Vilaine", "label_code": "35", "rate": 5.0 }, "36": { "name": "Indre", "label_code": "36", "rate": 3.8 }, "37": { "name": "Indre-et-Loire", "label_code": "37", "rate": 5.0 }, "38": { "name": "Isère", "label_code": "38", "rate": 5.0 }, "39": { "name": "Jura", "label_code": "39", "rate": 5.0 }, "40": { "name": "Landes", "label_code": "40", "rate": 5.0 }, "41": { "name": "Loir-et-Cher", "label_code": "41", "rate": 5.0 }, "42": { "name": "Loire", "label_code": "42", "rate": 5.0 }, "43": { "name": "Haute-Loire", "label_code": "43", "rate": 5.0 }, "44": { "name": "Loire-Atlantique", "label_code": "44", "rate": 5.0 }, "45": { "name": "Loiret", "label_code": "45", "rate": 5.0 }, "46": { "name": "Lot", "label_code": "46", "rate": 5.0 }, "47": { "name": "Lot-et-Garonne", "label_code": "47", "rate": 5.0 }, "48": { "name": "Lozère", "label_code": "48", "rate": 4.5 }, "49": { "name": "Maine-et-Loire", "label_code": "49", "rate": 5.0 }, "50": { "name": "Manche", "label_code": "50", "rate": 5.0 }, "51": { "name": "Marne", "label_code": "51", "rate": 5.0 }, "52": { "name": "Haute-Marne", "label_code": "52", "rate": 5.0 }, "53": { "name": "Mayenne", "label_code": "53", "rate": 5.0 }, "54": { "name": "Meurthe-et-Moselle", "label_code": "54", "rate": 5.0 }, "55": { "name": "Meuse", "label_code": "55", "rate": 5.0 }, "56": { "name": "Morbihan", "label_code": "56", "rate": 5.0 }, "57": { "name": "Moselle", "label_code": "57", "rate": 5.0, "land_register": true }, "58": { "name": "Nièvre", "label_code": "58", "rate": 5.0 }, "59": { "name": "Nord", "label_code": "59", "rate": 5.0 }, "60": { "name": "Oise", "label_code": "60", "rate": 4.5 }, "61": { "name": "Orne", "label_code": "61", "rate": 5.0 }, "62": { "name": "Pas-de-Calais", "label_code": "62", "rate": 5.0 }, "63": { "name": "Puy-de-Dôme", "label_code": "63", "rate": 5.0 }, "64": { "name": "Pyrénées-Atlantiques", "label_code": "64", "rate": 5.0 }, "65": { "name": "Hautes-Pyrénées", "label_code": "65", "rate": 4.5 }, "66": { "name": "Pyrénées-Orientales", "label_code": "66", "rate": 5.0 }, "67-68": { "name": "Collectivité européenne d’Alsace", "label_code": "67-68", "rate": 5.0, "land_register": true }, "69-lyon": { "name": "Métropole de Lyon", "label_code": "69", "rate": 5.0 }, "69-rhone": { "name": "Rhône (hors métropole de Lyon)", "label_code": "69", "rate": 5.0 }, "70": { "name": "Haute-Saône", "label_code": "70", "rate": 5.0 }, "71": { "name": "Saône-et-Loire", "label_code": "71", "rate": 4.5 }, "72": { "name": "Sarthe", "label_code": "72", "rate": 5.0 }, "73": { "name": "Savoie", "label_code": "73", "rate": 5.0 }, "74": { "name": "Haute-Savoie", "label_code": "74", "rate": 5.0 }, "75": { "name": "Paris", "label_code": "75", "rate": 5.0 }, "76": { "name": "Seine-Maritime", "label_code": "76", "rate": 5.0 }, "77": { "name": "Seine-et-Marne", "label_code": "77", "rate": 5.0 }, "78": { "name": "Yvelines", "label_code": "78", "rate": 5.0 }, "79": { "name": "Deux-Sèvres", "label_code": "79", "rate": 5.0 }, "80": { "name": "Somme", "label_code": "80", "rate": 5.0 }, "81": { "name": "Tarn", "label_code": "81", "rate": 5.0 }, "82": { "name": "Tarn-et-Garonne", "label_code": "82", "rate": 5.0 }, "83": { "name": "Var", "label_code": "83", "rate": 5.0 }, "84": { "name": "Vaucluse", "label_code": "84", "rate": 5.0 }, "85": { "name": "Vendée", "label_code": "85", "rate": 5.0 }, "86": { "name": "Vienne", "label_code": "86", "rate": 5.0 }, "87": { "name": "Haute-Vienne", "label_code": "87", "rate": 5.0 }, "88": { "name": "Vosges", "label_code": "88", "rate": 5.0 }, "89": { "name": "Yonne", "label_code": "89", "rate": 5.0 }, "90": { "name": "Territoire de Belfort", "label_code": "90", "rate": 5.0 }, "91": { "name": "Essonne", "label_code": "91", "rate": 5.0 }, "92": { "name": "Hauts-de-Seine", "label_code": "92", "rate": 5.0 }, "93": { "name": "Seine-Saint-Denis", "label_code": "93", "rate": 5.0 }, "94": { "name": "Val-de-Marne", "label_code": "94", "rate": 5.0 }, "95": { "name": "Val-d’Oise", "label_code": "95", "rate": 5.0 }, "971": { "name": "Guadeloupe", "label_code": "971", "rate": 4.5, "emoluments_scale": "guadeloupe" }, "972": { "name": "Martinique", "label_code": "972", "rate": 5.0, "emoluments_scale": "martinique" }, "973": { "name": "Guyane", "label_code": "973", "rate": 5.0, "emoluments_scale": "guyane" }, "974": { "name": "La Réunion", "label_code": "974", "rate": 5.0, "emoluments_scale": "reunion" }, "976": { "name": "Mayotte", "label_code": "976", "rate": 4.5, "emoluments_scale": "mayotte" } } } }, "notary_emoluments": { "doc": "Proportional emolument of the notary for a sale (barème), by slice of the price, before VAT; each slice is rounded down to the cent, as in service-public.fr's worked examples (6 500 € × 5,263 % = 342,095 € → 342,09 €); VAT on the emolument at vat_rate. Formalities, débours and any discount are not included. Block valid_from: the date from which every scale here is in force (metropolitan scale since 1 January 2021, overseas scales since 1 March 2024).", "scales": { "metropole": { "bands": [ [ 0, 6500, 3.87 ], [ 6500, 17000, 1.596 ], [ 17000, 60000, 1.064 ], [ 60000, null, 0.799 ] ], "vat_rate": 20, "valid_from": "2021-01-01" }, "guadeloupe": { "bands": [ [ 0, 6500, 4.76 ], [ 6500, 17000, 1.963 ], [ 17000, 60000, 1.309 ], [ 60000, null, 0.983 ] ], "vat_rate": 8.5, "valid_from": "2024-03-01" }, "martinique": { "bands": [ [ 0, 6500, 4.799 ], [ 6500, 17000, 1.979 ], [ 17000, 60000, 1.319 ], [ 60000, null, 0.991 ] ], "vat_rate": 8.5, "valid_from": "2024-03-01" }, "guyane": { "bands": [ [ 0, 6500, 4.644 ], [ 6500, 17000, 1.915 ], [ 17000, 60000, 1.277 ], [ 60000, null, 0.959 ] ], "vat_rate": 0, "valid_from": "2024-03-01" }, "reunion": { "bands": [ [ 0, 6500, 5.263 ], [ 6500, 17000, 2.171 ], [ 17000, 60000, 1.447 ], [ 60000, null, 1.087 ] ], "vat_rate": 8.5, "valid_from": "2024-03-01" }, "mayotte": { "bands": [ [ 0, 6500, 5.263 ], [ 6500, 17000, 2.171 ], [ 17000, 60000, 1.447 ], [ 60000, null, 1.087 ] ], "vat_rate": 0, "valid_from": "2024-03-01" } }, "legal_basis": "Code de commerce, art. A444-91 (barème) ; service-public.fr F17701", "valid_from": "2024-03-01", "valid_until": null, "source_url": "https://www.service-public.gouv.fr/particuliers/vosdroits/F17701", "source_date": "2026-08-05", "retrieved": "2026-11-11", "worked_example": "200 000 € en métropole: 1 995,25 € HT; Guyane: 2 394,64 € HT; La Réunion: 2 714,05 € HT" }, "security_contribution": { "doc": "Contribution de sécurité immobilière: rate on the price, never below the minimum.", "rate": 0.1, "minimum": 15, "legal_basis": "CGI art. 879", "valid_from": null, "valid_until": null, "source_url": "https://www.impots.gouv.fr/particulier/questions/jachete-un-bien-immobilier-quaurai-je-payer-comme-frais-au-notaire", "source_date": "2026-07-17", "retrieved": "2026-11-11" } }, "GB": { "currency": "GBP", "scope": "Residential property in the United Kingdom bought by an individual. Not covered: purchases by companies, the 2% SDLT surcharge for buyers not resident in the UK, first-time buyer relief (a rental is not the buyer's home), mixed-use and non-residential property, leases and linked transactions.", "regions": { "england": { "scheme": "sdlt" }, "northern-ireland": { "scheme": "sdlt" }, "scotland": { "scheme": "lbtt" }, "wales": { "scheme": "ltt" } }, "schemes": { "sdlt": { "name": { "fr-FR": "Stamp Duty Land Tax", "en-GB": "Stamp Duty Land Tax" }, "standard": [ [ 0, 125000, 0 ], [ 125000, 250000, 2 ], [ 250000, 925000, 5 ], [ 925000, 1500000, 10 ], [ 1500000, null, 12 ] ], "higher": [ [ 0, 125000, 5 ], [ 125000, 250000, 7 ], [ 250000, 925000, 10 ], [ 925000, 1500000, 15 ], [ 1500000, null, 17 ] ], "higher_from": 40000, "doc": "England and Northern Ireland. Higher rates when, after the purchase, the buyer owns more than one residential property and the price is £40,000 or more.", "valid_from": "2025-04-01", "valid_until": null, "source_url": "https://www.gov.uk/stamp-duty-land-tax/residential-property-rates", "source_date": "2024-10-30", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.uk/guidance/stamp-duty-land-tax-buying-an-additional-residential-property" ], "worked_example": "£295,000, only property: £4,750; £300,000, additional property: £20,000" }, "lbtt": { "name": { "fr-FR": "Land and Buildings Transaction Tax", "en-GB": "Land and Buildings Transaction Tax" }, "standard": [ [ 0, 145000, 0 ], [ 145000, 250000, 2 ], [ 250000, 325000, 5 ], [ 325000, 750000, 10 ], [ 750000, null, 12 ] ], "supplement": { "name": { "fr-FR": "Additional Dwelling Supplement", "en-GB": "Additional Dwelling Supplement" }, "rate": 8, "from": 40000, "valid_from": "2024-12-05", "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/additional-dwelling-supplement-ads", "source_date": "2026-11-11", "retrieved": "2026-11-11", "valid_until": null }, "doc": "Scotland. LBTT on slices of the price, plus the Additional Dwelling Supplement on the whole price when the buyer will own more than one dwelling and the price is £40,000 or more.", "valid_from": "2021-04-01", "valid_until": null, "source_url": "https://revenue.scot/taxes/land-buildings-transaction-tax/residential-property", "source_date": "2026-08-28", "retrieved": "2026-11-11", "worked_example": "£235,000: £1,800; £875,000: £63,350" }, "ltt": { "name": { "fr-FR": "Land Transaction Tax", "en-GB": "Land Transaction Tax" }, "standard": [ [ 0, 225000, 0 ], [ 225000, 400000, 6 ], [ 400000, 750000, 7.5 ], [ 750000, 1500000, 10 ], [ 1500000, null, 12 ] ], "higher": [ [ 0, 180000, 5 ], [ 180000, 250000, 8.5 ], [ 250000, 400000, 10 ], [ 400000, 750000, 12.5 ], [ 750000, 1500000, 15 ], [ 1500000, null, 17 ] ], "higher_from": 40000, "doc": "Wales. Main rates from 10 October 2022; higher residential rates from 11 December 2024, when the buyer already owns another residential property and the price is £40,000 or more.", "valid_from": "2024-12-11", "valid_until": null, "source_url": "https://www.gov.wales/land-transaction-tax-rates-and-bands", "source_date": "2024-12-10", "retrieved": "2026-11-11", "see_also": [ "https://www.gov.wales/higher-rates-land-transaction-tax-overview" ], "worked_example": "£280,000, main rates: £3,300; £260,000, higher rates: £15,950" } } } } }