Notary fees for a French garage in 2026: exact calculation, simulation and key traps

Updated: 25 May 2026 — Reviewed by Samuel Hayot, registered expert-comptable, Paris Bar of Chartered Accountants.

Purchasing a garage or parking space in France seems straightforward, but acquisition costs frequently reach 8%–9% of the purchase price for modest second-hand properties. What is colloquially called "notary fees" is actually three separate components — transfer taxes, regulated emoluments, and disbursements — whose relative weight shifts significantly depending on the property price, the French department, and whether the garage is sold alone or alongside a residential property.

Direct answer: for a second-hand garage in France in 2026, budget approximately 7%–9% of the purchase price in total acquisition costs. A €20,000 garage carries approximately €1,900 in fees. For new-build garages, the rate falls to 2%–3%. A precise simulation is essential before committing.

Transfer taxes (DMTO)#

The dominant cost item is the droits de mutation à titre onéreux — the transfer tax collected by the French department. Since the 2014 Finance Act, most departments set the departmental rate at 4.50%, to which a municipal surtax of 1.20% and a national levy of 0.10% are added. This produces a standard combined rate of 5.80% for properties in the vast majority of departments. A few departments historically retained a reduced rate (around 5.09%), but this distinction is shrinking. Always confirm the applicable rate with the notary.

Notarial emoluments (regulated)#

The notary's own remuneration is set by Decree n° 2016-230 of 26 February 2016 (the "tariff reform decree"). It follows a degressive four-band scale:

• 3.870% on the first €6,500
• 1.596% from €6,501 to €17,000
• 1.064% from €17,001 to €60,000
• 0.799% above €60,000

VAT at 20% applies on top of the emoluments. On a €20,000 garage, the net emolument is roughly €246, giving an invoice of approximately €295 including VAT.

Disbursements and administrative levies#

Disbursements (débours) cover the cost of land registry searches, cadastral extracts, mortgage publication fees, and the contribution de sécurité immobilière (a national levy of approximately 0.10% of the sale price). For a small garage transaction, total disbursements typically fall between €400 and €600, regardless of the property price — which is why their proportional weight increases sharply on low-value assets.

These figures are indicative. The notary's written quote and the official simulator at immobilier.notaires.fr are the authoritative references.

The table illustrates a critical point: the transfer tax rate does not change, but the fixed disbursements inflate the effective rate on low-value properties. A garage priced at €15,000 can attract a total fee rate approaching 10%.

Purchased under a separate deed#

When a garage is sold by a dedicated deed, every fixed cost — disbursements, security levy, land registry publication — is incurred in full, regardless of the sale price. This makes stand-alone garage acquisitions proportionally expensive.

Purchased in the same deed as an apartment#

When a parking space is included in the deed for a residential property, there is only one set of fixed costs. The transfer taxes and emoluments are calculated on the total price, but the variable components merely apply to the incremental garage value. Adding a €20,000 garage to a €300,000 apartment purchase increases the total fees by only approximately €1,500–€1,700, with no additional fixed costs.

Our reading: if you have the choice between buying the garage in the same deed as the main property or by a separate deed later, the combined-deed approach is almost always more economical. This must be structured before the compromis de vente is signed, as the deed architecture determines the fee base.

Article 50 of Law n° 2015-990 of 6 August 2015 (the Macron Law) allows notaries to grant a discount of up to 20% on their emoluments for the portion of the transaction base exceeding €100,000.

For a stand-alone garage, this threshold is rarely reached. However, if a garage forms part of a larger transaction — a building acquisition, a portfolio of parking spaces, or a mixed residential and parking purchase — and the total base exceeds €100,000, asking for the Macron discount is legitimate and worthwhile. It is not automatic: it must be requested explicitly.

Unfurnished rental: revenus fonciers#

If the garage is let without specific equipment (the standard case for a bare parking space), rental income is taxed as revenus fonciers (property income). The micro-foncier regime applies if total gross property income for the household does not exceed €15,000 per year, offering a flat 30% deduction. Above that threshold or by election, the actual-cost regime (régime réel) applies.

Important for UK buyers: acquisition costs (notary fees) are not deductible as current expenses under revenus fonciers. They are added to the cost basis (prix de revient) for capital gains tax purposes on eventual resale.

Furnished/equipped letting: BIC and LMNP status#

If the garage or workshop space is let with sufficient equipment to qualify as furnished letting (location meublée), income falls under bénéfices industriels et commerciaux (BIC). This is uncommon for a bare parking space but can apply to fitted workshops or serviced storage units.

LMNP (loueur meublé non professionnel) status, where eligible, allows depreciation of the asset and the notary fees as accounting charges, often sheltering income from tax for several years. The qualification criteria must be reviewed carefully. See also our article on CFE and the LMNP regime.

• Calculating the projected yield on the listed price without adding acquisition costs to the cost base.
• Buying multiple garages from the same seller under separate deeds, incurring duplicated fixed costs unnecessarily.
• Overlooking the taxe foncière (property tax), which can represent two to four months of rental income on some urban locations.
• Not asking about the Macron discount when the combined transaction exceeds €100,000.
• Confusing a bare parking space (revenus fonciers) with an equipped let (BIC/LMNP) at the point of tax declaration.

For a broader view of French real estate investment structures, read our article Should you open an SCI to invest in real estate?.

This article provides general information only. It does not constitute personalised advice. Rates, scales, and tax rules referenced are those known at the date of publication and are subject to change. Always obtain a written quote from the acting notary and consult a qualified expert-comptable for the tax analysis of your specific project.