France has higher transaction costs than most of southern Europe but a very stable framework. This guide covers what to budget at purchase, during ownership and on sale. General information only.
This is general information, not tax, legal or financial advice. Rates and rules are summarised as of early 2026, vary by region and property value, and change frequently. Onora does not verify figures or give advice, always confirm with a qualified local adviser before acting. See our disclaimer.
At a glance
| Tax | Indicative basis (early 2026) |
|---|---|
| "Frais de notaire" (resale) | ~7–8% of price (incl. transfer duties) |
| New-build acquisition costs | ~2–3% (VAT already in the price) |
| Annual tax (taxe foncière) | varies by commune; second homes also pay taxe d'habitation |
| Rental income (non-resident) |
