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French Droits de Mutation Calculator

French droits de mutation for existing properties are approximately 5.8% of the purchase price in most departments. New-build properties are exempt from transfer tax but subject to VAT at 20%. A €350,000 existing property incurs roughly €20,000 in transfer tax, plus €5,000-8,000 in notary fees.

Standard model
Stamp duty / Transfer tax
20 300 €
Effective rate: 5.80%
€
The purchase price - stamp duty is calculated on this amount
How stamp duty scales with price
Tax amount and effective rate across the price range
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Tax is calculated by progressive banding. Each rate applies only to the slice of the purchase price that falls within that band, not to the whole price.

tax = sum of (slice × rate) for each band
  where slice = min(price, band upper) − band lower

Relief (e.g. first-time buyer): When active, the relief bands replace the standard bands entirely, but only if the purchase price is at or below the relief cap. Above the cap, standard rates apply to the full price with no concession.

Surcharges: Applied as a flat percentage of the full purchase price and added on top of the base tax. They do not affect which band is used for the base calculation.

Existing vs new-build tax treatment differs sharply

For resale (ancien) properties: droits de mutation of roughly 5.8%, plus notary fees, totaling 7-8%. For new-build (neuf): no transfer tax, but 20% VAT is embedded in the price. If you are buying off-plan, check whether the purchase price is VAT-inclusive. It normally is.

Rates sourced from Direction Generale des Finances Publiques — droits de mutation a titre onereux. Last reviewed 2026-08-01. Effective from 2014-03-01. This is an estimate for illustrative purposes only. Confirm with your solicitor or conveyancer before completion.

How stamp duty is calculated

Most countries use a progressive or banded structure: you pay different rates on each slice of the purchase price, not a flat rate on the whole amount. In England, for example, you pay 0% on the first £250,000 and 5% on the amount between £250,000 and £925,000. The effective rate - total tax divided by price - is always lower than the top marginal rate. The calculator shows both figures.

What this doesn't include

This calculator covers stamp duty or transfer tax only. Your total purchase costs will also include legal and conveyancing fees, a property survey or valuation, land registry fees, and potentially a mortgage arrangement fee. In many countries these add another 2–4% on top of the stamp duty figure. Budget for all of them before committing to a purchase price.

Why our figure may differ from your solicitor's

Rates change with budgets and legislation. This calculator uses the rates current at the date shown in the provenance note above. If a new budget has recently changed the thresholds, there may be a lag before we update. Additionally, some jurisdictions have local variations - Wales and Scotland use entirely separate taxes (LTT and LBTT) with different rates. Always confirm the exact figure with your solicitor before completion.

Frequently asked questions

When is stamp duty paid?

In most countries, stamp duty or transfer tax must be paid at or before completion of the property purchase. In the UK, SDLT is due within 14 days of completion. In Australia, it is due within 30 days of settlement. Your solicitor or conveyancer will normally arrange payment on your behalf from the completion funds.

Do first-time buyers pay less stamp duty?

Many countries offer relief for first-time buyers. In England, first-time buyers pay 0% on the first £300,000 and 5% up to £500,000 (as of April 2025). Australia offers state-level exemptions or concessions. The Netherlands offers a full exemption for buyers under 35 on properties under €510,000. Toggle the buyer type above to see the rate that applies to you.

Is stamp duty tax-deductible?

Stamp duty or transfer tax is not deductible against income tax for owner-occupiers in most countries. However, it is typically added to the cost base of the property for capital gains tax purposes, reducing your taxable gain when you eventually sell. Investors in some jurisdictions may have different treatment - consult a tax adviser for your specific situation.

What happens if I buy a second home?

Most countries charge a surcharge for second or additional properties. In England, there is a 5% surcharge on the full purchase price. In Singapore, Additional Buyer Stamp Duty (ABSD) applies to all properties beyond the first. In the Netherlands, investors pay 10.4% rather than the owner-occupier rate of 2%. Toggle "Additional property" above to see the impact.

Does stamp duty apply to new-build properties?

Stamp duty rules for new-builds vary by country. In France, new-build properties are exempt from droits de mutation but attract 20% VAT on the purchase price. In England, SDLT applies to both new and existing properties at the same rates. In Spain, new developments attract IVA at 10% instead of ITP transfer tax. Check the rules for the country the property is in.

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Written and maintained by the Reckoner team

The repayment engines behind this site are tested against worked examples published by FRED, the Bank of Canada, the Bank of England and the Reserve Bank of Australia. Found an error? Contact us

Last reviewed September 12, 2026