France departmental property transfer tax increase 2025

French departments are allowed to temporarily increase the departmental property transfer tax by 0.5% (up to a maximum of 5% of the sale price) between April 1, 2025, and March 31, 2028. This measure, introduced by the finance law for 2025, aims to provide additional revenue for local authorities. The increase applies to most real estate transactions, with exceptions for first-time buyers under certain conditions.

Record

Jurisdiction France
Category Taxation
Legal stage published
Binding status binding_national_law
Effective date 2025-04-01
Source Notaires.fr