Notary tariffs: emoluments and fees
Because the notary fulfils a function of public interest, the remuneration for the notarial service is strictly regulated and is subject to a tariff. Clients are therefore guaranteed to pay a remuneration that is predictable and transparent.
Please note: notaries fee is subject to change from February 29, 2020.
Tariff code of notaries
This tariff was fixed by the decree of the 8th of March 1978 and has essentially been amended four times: by the Decree of the 16th of May 2006, by the Decree of the 21st of March 2007, by the Decree of the 17th of February 2011 and finally by the Decree of the 26th of February 2016, the Decree of the 26th of February 2016 and the Decree of the 28th of October 2016 in order to meet the objectives of the Macron Act of the 6th of August 2015 (in particular Articles 50, 51 and 52 of its initial version under the chapter entitled “Conditions of exercise of the regulated legal professions”).
Regulated notaries' tariffs (known as emoluments) remain stable until February 29, 2020 (Decree dated February 27, 2018 fixing regulated tariffs for notaries).
- The Decree dated February 26, 2016 revoked the Decree dated March 8, 1978 (Article 10 3°) and made certain transitional arranges, resumed by the regulation of the same day in article 3.
- The regulation dated February 26, 2016 sets regulated tariffs for notaries by inserting the new provisions in the articles of the Commercial Code, which had been created.
- The decree dated October 28, 2016 made corrections to the clerical errors of the regulation dated February 26, 2016 setting the regulated tariffs for notaries, but also completing the list of emoluments received by notaries and clarifying the tariffs, which are applicable to the services provided under the local law, in the departments of Bas-Rhin, Haut-Rhin and Moselle.
- Transitional provisions: Services provided before May 1, 2016, or the service provision which took place before March 1, 2016, the payment by the customer of a deposit or a provision, or a commitment by the one of the notaries involved in costs or disbursements , are subjected to the old tariff.
Tariffed and non-tariffed acts
A distinction must be made between tariffed acts (sales, donations, marriage contracts, successions, etc.) for which the notary receives fees , unpaid acts that are subject to free fees .
What do the “notary fee” include ?
The amount that one pays to the notary, which we commonly and improperly call "notary fees " actually includes:
- Taxes (approx. 8/10th of
):The notary is required to collect and transfer these, when these go to the State and local communities, on behalf of the client. They vary depending on the nature of the act and the nature of the property. They represent the majority of the "notary fees”.
- Disbursement (1/10th of fees): Amounts paid by the notary on behalf of its client and used to compensate the various parties and/or pay the cost of the various documents, but also to settle the exceptional costs incurred at the client's request (e.g. certain traveling costs)
- Notary’s compensation (1/10th of fees): Expenses of the notarial office, collaborators and notary (emoluments, fees)
Fixed and proportional emoluments
Emoluments are part of the notary's compensation. These can be proportional or fixed. In any case, you can be aware of the price of the act you wish to round off. For this, you need to consult table 5 of Appendix 4-7 of the Commercial Code, in order to note the reference number of the concerned act, then the decree dated February 26, 2016 which refers to the article of the Code of trade, that was created in the article 2 and which gives the applicable tariff (proportional or fixed) of this act. As the acts are listed in ascending order, it is easy to find the act for which you’re looking for the price.
Note: This is the "Decree" part of the Commercial Code, an article number starting with "A" created by article 2 of the aforementioned regulation
The notary fees are fixed and correspond to the steps taken by the notary before and after the signature.
Example 1: notoriety after death
I find the act under the number 13 in table 5. I then consult the decree dated February 26. It regulates the act which is numbered 13 in article A 444-66 of the Commercial Code, created by the regulation dated February 26, 2016 - art. 2. Notoriety (numbers 13 to 15 of table 5) leads to the perception: "1 ° A fixed fee of 57.69€, in the case of notoriety after death, noting the inheritance vesting”.
Example 2: donation between spouses
I find the act under the number 22 in table 5. I then consult the decree dated February 26. It regulates the act number 22 in article A 444-69 of the Commercial Code created by the regulation, dated February 26, 2016 - art. 2. The acts relating to donations between spouses (numbers 22 and 23) in the table mentioned in article A. 444-53 lead to the collection of the following emoluments:
Cost of the act for a donation between spouses
(Table 5 of Annex Article 4-7)
Donation between spouses
Example 3: posthumous mandate
I spot the act under the number 35 in Table 5. Then, I consult the Decree of the 26th of February. It gives the regulation applicable to the act which indicates number 35 in Article A 444-79 of the Code of Commerce. Created by Decree of the 26th of February 2016 - Art. 2. The acts relating to the posthumous mandate (numbers 35 to 38 of Table 5 give rise to the perception of the following emoluments:
Cost of act for a posthumous mandate
(table 5 of article annex 4-7)
|35||Establishment of the posthumous mandate||115.39€|
Example 4: PACS initial or amendment
I find the act under the number 40 in table 5. I then consult the decree dated February 26. It gives the regulation of the act which is numbered 40 in article A 444-81 of the Commercial Code, created by Decree dated February 26, 2016 - art. 2. The initial or amending civil solidarity pact (number 40 in Table 5) leads to the collection of a fixed fee of 192.31 €.
Example 5: the formalities which often accompany the carrying out of an act
They also depend on each act and their amount is mentioned in the article of the commercial code, created by the decree dated February 26, 2016 for the concerned act number. I consult article A 444-173 of the French Commercial Code, amended by Order dated October 28, 2016 - art. 11 Paragraph 3: Other miscellaneous formalities. The services appearing in numbers 212 to 219 of table 5 lead to the collection of the following emoluments:
Cost of formality elements
(table 5 of the annex article 4-7)
|DESIGNATION OF SERVICE||EMOLUMENT|
|212||Authentic executory copy, extract||1.15€|
|213||Copy on ordinary paper||0.38€|
The drafting fees are proportional to the value of the act; their amount and the calculation method are set by law. Therefore, all the clients pay the same amount for the same transaction, regardless of the file’s complexity or the location of the notary.
Example 1: donation accepted without line distinguishing
Acts relating to an inter vivos donation (numbers 16 to 19 in Table 5) lead to the collection of an emolument which is proportional to the full ownership value (including in the event of a right of usufruct ) of the property donated by each donor : 1 ° According to the following scale, with regard to the inter vivos donation, accepted without line distinction:
Applicable rate for a inter vivos donation
|CALCULATION BASIS||APPLICABLE RATE|
|From 0 to 6,500€||4,931 %|
|From 6,550€ to 17,000€||2,034 %|
|From 17,000€ to 60,000€||1,356 %|
|More than 60,000€||1,017 %|
Example 2 : Sale or transfer by agreement of conventional real estate
I find the act under number 54 in Table 5. Therefore, I consult the decree dated February 26. It gives the regulation of the act, which carries the number 54 in article A 444-91 of the Commercial Code, created by the sale or transfer by mutual agreement (number 54 of table 5) leading to the collection of a proportional fee, according to the following scale:
Applicable rate for a conventional real estate sale or transfer
|CALCULATION BASIS||APPLICABLE RATE|
|From 0 to 6,500€||3,945%|
|From 6,550€ to 17,000€||1,627%|
|From 17,000€ to 60,000€||1,085 %|
|More than 60,000€||0,814 %|
Note: “The sum of the emoluments received by the notary for services relating to the transfer of a property or a real estate right, cannot exceed 10% of the value of this property or right" without being able to be lower than a rock bottom of 90 €. (Article R444-9 of the French Commercial Code in the regulatory section). This limit mostly concerns small-scale real estate transactions such as land or property located in rural areas, or common areas, cellars and parking lots in urban areas. Access all information on property purchase costs
Reduction on notary fees
When can there be a reduction?
It is only possible for services which are subject to proportional tariffed remuneration, when these services relate to acts amounting to more than 150,000 euros.
What is the rate of reduction and the calculation basis?
A maximum of 10% applicable for the fee share, calculated on the basis of
greater than or equal to 150,000 euros.
In some cases (offices, industrial complexes, social housing, Dutreil agreement, etc.), a maximum of 40% applicable to the portion of the fee calculated on the calculation basis, greater than or equal to 10 million euros.
Who decides to apply the reduction?
Subject to observing these regulations, it is up to the notary to decide, in terms of applying or not applying a discount by category of services, at the rate and in the chosen areas by the latter. This rate shall be guaranteed to all clients of the office for all services of the same category. Nonetheless, a reduction cannot be negotiated between a notary and his client. The notary must publish those reduction rates in its office and website, which have been applied by category of acts and the calculation basis. As long as the latter respects this disclosure obligation , the notary may modify the reduction rates it practices, for new cases.
What happens if several notaries are concerned with the same service?
Each notary can apply its reduction to the client's share of the fees .
For which acts does the notary receive fees?
The services for acts which do not appear in table 5 of the decree, dated February 26, 2016, lead to a remuneration which is freely agreed between the notary and the client. This concerns fees (Article R444-16 of the commercial code, created by article 2 of the Decree dated February 28, 2016); (Examples: sale of business assets , commercial leases, company acts, legal advice).
Note: since March 1, 2016, real estate negotiation and transaction activities now lead to fee payments. The same goes for client consultations, related to services which are separable from the preparation, drafting or carrying out of the act.
Obligation : setting of these fees leads to an agreement signed between the notary and his client.