First-time buyers
Transfer duties in the Rhône: the exact calculation, and the first-time buyer rule nobody displays
Notary fees in the Rhône: transfer duties at the right rate, in the Metropolis or the department, and the rule exempting first-time buyers from the increase.
In the Rhône, transfer duties comprise a departmental duty, an additional tax, and a state levy calculated on that duty, not on the price. The departmental rate depends on the municipality of the property: the Lyon Metropolis and the department deliberate separately. A first-time buyer purchasing their principal residence is not exempt: the temporary increase in the rate is not applied to them.
By Sandy MASCART, mandataire d'intermédiaire en opérations de banque et en services de paiement ORIAS 26000541 sous le mandat de CDV PATRIMOINE & ASSURANCE (ORIAS 14005573)
Key points
- ‘Notary fees’ are largely taxes, namely transfer duties, composed of several levies with distinct bases.
- The state levy for assessment and collection costs applies to the already calculated departmental duty, never to the sale price.
- The Lyon Metropolis and the Rhône department deliberate separately: their rates may differ depending on the municipality of the property.
- A first-time buyer is not exempt: the temporary increase in the departmental rate is simply not applied to them, subject to cumulative conditions.
- Having previously owned a rental investment property does not disqualify you from the benefit: only prior ownership of the principal residence is taken into account.
The “notary’s fees” are primarily taxes: the transfer duties on onerous transactions. It is worth noting that a purchaser of their first principal residence is not subject to the temporary increase in the departmental rate. For your first purchases, the complete budget: the first purchase in Lyon.
Transfer duties: three levies, three bases
A departmental duty, an additional tax, and a State levy. Adding them together without distinguishing their bases distorts the calculation.
The trap is the last line: its base is the departmental duty, not the price. The two additional taxes are never cumulative: the municipality of the property decides which one applies.
Rhône or Lyon Metropolis: your departmental rate
Each assembly votes on its rate within legal limits. The Lyon Metropolis and the Rhône department deliberate separately: Lyon and Villefranche do not necessarily have the same rate.
Taux légal par défaut, presque jamais appliqué en pratique : la quasi-totalité des assemblées ont délibéré. Cette valeur documente le mécanisme, ce n'est pas le taux à appliquer à votre acquisition.
- En vigueur depuis le
- Source
- Article 1594 D du code général des impôts — Légifrance
Borne haute de droit commun, hors dispositif temporaire. C'est la borne qui redeviendra seule applicable une fois le dispositif temporaire éteint.
- En vigueur depuis le
- Source
- Article 1594 D du code général des impôts — Légifrance
Ouvert par l'article 116 de la loi n° 2025-127 du 14 février 2025 de finances pour 2025, pour les actes passés et conventions conclues entre le 1er avril 2025 et le 31 mars 2028. Mesure non codifiée au code général des impôts.
- En vigueur depuis le
- Source
- Légifrance
C'est le taux applicable à Lyon et aux communes de la Métropole, Charbonnières-les-Bains, Écully ou Tassin-la-Demi-Lune comprises. Il résulte de la hausse temporaire ouverte par le II de l'article 116 de la loi n° 2025-127 : il ne s'applique donc pas à un acquéreur remplissant la condition de première propriété, traitée plus bas.
- En vigueur depuis le
- Source
- impots.gouv.fr
C'est le taux applicable à Villefranche-sur-Saône, à Tarare ou dans le Beaujolais. Les deux collectivités délibèrent séparément : elles peuvent diverger à tout moment, et c'est la commune du bien qui commande laquelle vous concerne.
- En vigueur depuis le
- Source
- impots.gouv.fr
Rate by local authority: impots.gouv.fr. Please ask the notary for a line-by-line breakdown. See also the PAS and the conventional loan.
First-time buyer: no temporary increase
Is this your first property, intended as your main residence? The temporary increase does not apply (Act No. 2025-127, Article 116): the rate reverts to the permanent cap.
Il ne s'agit pas d'une exonération, et l'écart se lit sur cette page : là où le taux voté par la Métropole de Lyon et par le département du Rhône est celui affiché plus haut, le primo-accédant se voit appliquer ce plafond-ci. Il paie donc bien un droit de mutation ; la mesure écarte seulement la majoration temporaire ouverte aux assemblées délibérantes.
- En vigueur depuis le
- Source
- Légifrance
La condition porte sur le fait de ne pas avoir été propriétaire de sa résidence principale — ni titulaire des droits réels immobiliers de celle-ci dans le cadre d'un bail réel solidaire — au cours de la période précédant l'acquisition. Elle n'est pas exigée dans certaines situations d'invalidité, ni lorsqu'une catastrophe a rendu la résidence principale définitivement inhabitable.
- En vigueur depuis le
- Source
- BOFiP
- A previous rental property does not disqualify you: only the main residence matters.
- The property must become your main residence.
- Inform the notary at the first appointment.
The shared-ownership lease has its own article.
An increase until 31 March 2028
It applies to deeds executed between 1 April 2025 and 31 March 2028. Afterwards, only the permanent cap applies.
Only the date of the deed matters: in the case of an off-plan purchase or a long preliminary sale agreement, verify it with the notary.
Check the notary’s breakdown
- The agreed price, excluding justified furniture.
- The rate of the local authority for the property.
- The first-time buyer rule, which no comparison tool applies.
- The assessment fees, on the departmental duty.
- The disbursements, settled after the deed.
Only an unexplained discrepancy in your favour should raise an alert.
Joint purchase, a single first-time buyer
The condition is assessed on an individual basis. Ask the notary before the deed: the answer depends on the allocation of shares.
After separation: the buyout of the equalisation payment.
What is not a transfer duty
The notary’s fees, the disbursements and the loan guarantee fees, which fall under the credit.
Cette contribution relève des frais de GARANTIE du prêt, pas des frais d'acquisition du bien. Elle n'est due que si la garantie retenue est une hypothèque ou un privilège inscrit ; une caution d'organisme n'y donne pas lieu.
- En vigueur depuis le
- Source
- Légifrance
See the loan guarantees, the returned guarantee, the release of the mortgage. The duties are paid on your equity. Compare your equity with the duties due, by telephone.
Create your file: equity and duties settled before the preliminary sale agreement.
Sources
- Article 1594 D du code général des impôts — Légifrance
- Légifrance — Article 1656 du code général des impôts
- Légifrance — /loda/article_lc/LEGIARTI000053546651/2026-02-21
- BOFiP — ENR - Mutations de propriété à titre onéreux d’immeubles - Mutations autres que les échanges - Régime de droit commun
- impots.gouv.fr
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- What salary do you need to borrow €300,000 in Lyon? The income you require, calculated from the loan amount, including the full cost of the transaction — notary, guarantee, fees — that no one counts.
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