Notary fees are one of the first questions asked by buyers of a new build property in Marseille. Often referred to as "acquisition costs", they actually comprise several distinct components, the majority of which go to the State and local authorities, rather than to the notary themselves.
In new build real estate, these fees are considerably reduced compared to older properties — a direct tax advantage that can represent a saving of 15,000 to 20,000 euros depending on the price of the property. Our real estate agency in Marseille helps you understand how to calculate, interpret, and anticipate them.
The difference in scale between notary fees in new builds versus existing properties lies in the transfer duties (DMTO), which make up the largest portion of acquisition costs. For existing properties, DMTOs account for around 5.81% of the sale price in the Bouches-du-Rhône department.
In new builds, they are reduced to just 0.715% of the pre-tax price. This reduction is the result of a deliberate public policy aimed at encouraging the construction of new housing units that comply with current environmental and energy standards.
In 2026, new builds retain this tax advantage. Parliamentary discussions regarding a potential increase in DMTOs resulted in a measure that primarily affects transactions for existing properties and second-time buyers. First-time buyers and buyers of new builds were explicitly shielded.
This stability enhances budget predictability for buyers positioning themselves on Marseille developments currently on the market.
On a 300,000 euro property in Marseille, the difference in notary fees between a new build and an existing property is around 15,000 to 18,000 euros. This sum often represents a significant portion of the personal down payment required to secure bank financing.
For a buyer with a limited down payment, purchasing a new build can therefore be more accessible than it appears at first glance, despite a price per square meter that is generally higher than that of an older property in the same area. This advantage proves particularly attractive for anyone looking to invest in Marseille buy-to-let real estate.
Investors can thus optimize their initial yield by significantly reducing the entry costs on each acquisition.
Transfer duties (DMTO) represent the tax paid to the State and local authorities when property ownership is transferred. In new builds, they amount to 0.715% of the pre-tax sale price. For a new apartment priced at 250,000 euros before tax in Marseille, the DMTOs amount to approximately 1,788 euros.
A marginal amount compared to the 14,525 euros that would have been due for the same price in an existing property (5,81%). This difference explains the bulk of the financial advantage that new builds hold over older properties regarding acquisition costs.
The notary's own remuneration, referred to as emoluments, is calculated using a progressive scale regulated by decree and identical throughout the country. For a property worth 200,000 euros, the emoluments amount to approximately 2,875 euros including tax under the 2026 scale.
This scale is degressive: the higher the price, the lower the rate applied to the upper bracket. Since the Macron Law, notaries have the option to grant a discount on their remuneration for transactions exceeding 100,000 euros.
Disbursements correspond to expenses advanced by the notary on behalf of the buyer: consulting the land registry, checking mortgages, Kbis extracts, diagnostic checks, and other administrative formalities. They generally represent between 500 and 1,500 euros depending on the complexity of the case.
The real estate security contribution, on the other hand, is a sum paid to the State for registration and land publicity formalities, equivalent to 0.10% of the sale price with a minimum of 15 euros. Both components are identical for both new builds and existing properties.
For a new 35-square-meter studio acquired for 160,000 euros in the 10th arrondissement of Marseille, the acquisition costs break down approximately as follows: DMTO at 0.715% = 1,144 euros; notary emoluments according to the scale = approx. 1,820 euros including tax; disbursements = approx. 800 euros; real estate security contribution = 160 euros.
Total acquisition costs: approximately 3,924 euros, or 2.45% of the price. The same property as an older home would have generated fees in the region of 11,200 to 12,800 euros (7 to 8%), representing a difference of 7,000 to 9,000 euros.
For a new 3-room apartment acquired for 320,000 euros in the 8th arrondissement, the acquisition costs amount to approximately: DMTO = 2,288 euros; notary emoluments = approx. 3,050 euros including tax; disbursements = approx. 1,000 euros; contribution = 320 euros.
Total: approximately 6,658 euros, or 2.1% of the price. The same purchase for an equivalent price in an older property would have cost between 22,400 and 25,600 euros in notary fees — a difference of nearly 19,000 euros, which represents a substantial saving.
For a new 4-room apartment at 480,000 euros in the 9th arrondissement, the acquisition costs represent approximately: DMTO = 3,432 euros; emoluments = approx. 3,600 euros including tax; disbursements = approx. 1,200 euros; contribution = 480 euros. Total: approximately 8,712 euros, or 1.8% of the price.
Notary fees can be financed through a mortgage loan, provided you have a sufficient down payment to cover at least their amount. Most banking institutions agree to finance acquisition costs for new builds when they represent only 2-3% of the price.
A frequent point of confusion consists in adding the 20% VAT (incorporated into the price displayed by the developer) and the notary fees, giving the impression that new builds are much more expensive than existing properties. In reality, the price displayed by the developer already includes VAT.
Many developers in Marseille run commercial offers that include free notary fees, particularly for imminent handovers or the last remaining lots available on a development. These offers, which represent a direct saving of 3,000 to 8,000 euros depending on the price of the property, are well worth comparing closely.
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