Buying a plot classified as natural or agricultural land in the PLU does not exempt you from going to the notary, and the bill sometimes holds surprises. The notary fees for non-buildable land are roughly in the same range as for an old property, while the purchase price is often much lower. As a result, the proportion of fees relative to the investment weighs heavily in the final budget.
Why the share of taxes overshadows the rest of the notary bill
It is often assumed that the notary pockets the entire sum paid at the signing. The reality is quite different: the majority of the fees correspond to taxes paid to the State and local authorities. The transfer duties (also known as registration fees) alone represent the dominant fraction of the total.
You may also like : Everything You Need to Know About Renovating and Improving Your Home for Greater Comfort
The rate of these transfer duties varies by department, as the departmental tax is not uniform across the territory. Some departments apply a slightly lower rate than the ceiling, which changes the final amount by a few dozen or hundreds of euros depending on the price of the land.
Alongside the transfer duties, there are the notary’s fees, calculated on a regulated decreasing scale, the disbursements (document fees, land registry extracts), and the real estate security contribution. In total, to understand the notary fees when purchasing non-buildable land, it is noted that taxes weigh significantly more than the professional’s remuneration itself.
Related reading : Everything You Need to Know About Electrical Services and Installations for Your Home
Decreasing scale of notary fees: the detail that changes the calculation
Notary fees are not free. They follow a national decreasing scale based on price brackets:
- First bracket (up to 6,500 euros): highest rate, around 3.87%
- Second bracket (from 6,500 to 17,000 euros): reduced rate of about 1.59%
- Third bracket (from 17,000 to 60,000 euros): about 1.06%
- Above 60,000 euros: floor rate, close to 0.80%
On a non-buildable plot sold at a low price (a few thousand euros), the first bracket applies to almost the entire amount. The proportional fees then seem high relative to the purchase price.
This is one of the reasons why it is often heard that “notary fees cost almost as much as the land.” On a low-value plot, the relative weight of the fees and fixed taxes is mechanically stronger.
Non-buildable land sold by a professional: the case of VAT
Most non-buildable plots change hands between individuals. The classic transfer duties then apply, with a global rate of around 7 to 8% of the sale price.
There is a lesser-known case: when the seller is a professional subject to VAT, the tax regime shifts. The sale may then be subject to VAT on the price, and the transfer duties switch to the reduced rate. This distinction, often mentioned for buildable land, also applies to non-buildable land as long as the seller meets the conditions for VAT liability.
In practice, one may end up with significantly lower fees than expected if the seller is a developer, operator, or a company subject to VAT. Checking the seller’s tax status before signing the preliminary agreement allows for anticipating the correct amount.
Tax base: beware of distinct elements from the land
Online simulators calculate the fees based on the gross sale price. In practice, if the transaction includes movable elements or equipment that can be separated from the land (removable fences, dismantlable garden sheds), these elements may be excluded from the taxable base.
Differentiating the price of the land and the value of ancillary elements in the sales agreement can thus slightly reduce the amount of transfer duties. The notary will proceed with this breakdown if the parties request it, provided that the amounts are justified.
Notary fees for non-buildable land: what weighs when the price is low
A non-buildable plot is often negotiated for a few thousand euros, sometimes less than 10,000 euros in rural areas. At this price level, the structure of notary fees creates a threshold effect:
- The transfer duties remain proportional, but fixed unavoidable fees (formalities, disbursements, real estate security contribution) are added regardless of the sale amount
- The notary’s fees, although decreasing, apply at the highest rate on the first brackets
- The notary may charge additional fees for specific research (easements, SAFER preemption rights on agricultural land)
For a very low-priced plot, the fees can represent more than 15% of the purchase price, where one would expect the usual 7 to 8%. Feedback varies on this point depending on notary offices and departments, but the threshold effect is systematic.
Preemption right and non-buildable agricultural land
When the land is classified as agricultural, the SAFER (Société d’Aménagement Foncier et d’Établissement Rural) has a preemption right. The notary must notify the sale to the SAFER before finalizing the deed, which extends the transaction period and may generate additional formalities fees.
This is not a massive additional cost, but it should be integrated into the overall timeline and budget of the acquisition.
Reducing the bill: real levers on non-buildable land
Transfer duties are not negotiable; they are set by law. However, two levers exist on the “notary” part in the strict sense.
The first: ask the notary to apply a discount on their fees. Since 2021, notaries can grant a discount on the fee bracket above 100,000 euros. On a non-buildable plot sold below this threshold, this discount does not apply. The lever is therefore limited to the highest transactions.
The second: check the breakdown of the elements included in the price to reduce the taxable base, as mentioned above. This is the only concrete way to lower the transfer duties on a low-priced sale between individuals.
Ultimately, on non-buildable land, the room for maneuver remains slim. The buyer has every interest in requesting a detailed breakdown from the notary before signing the preliminary agreement to avoid unpleasant surprises on the day of the authentic deed.