Part One: State taxes

Receipts or assignments of a sum equivalent to three years’ unpaid rent or lease payments, with the exception of receipts or assignments relating to the deeds provided for in article 1048 ter.

Powers of attorney, mortgage releases and notarial deeds other than those recording usucapion are subject to a fixed land registration tax or, where applicable, a fixed registration fee of €25. The rate mentioned in the first paragraph also applies to declarations and descriptive statements of division drawn up for the application of articles L. 526-1 to L. 526-3 of the Commercial Code.

Sont enregistrés gratuitement: 1° Les contrats de mariage, lorsqu’ils ne peuvent donner lieu à la perception d’une imposition proportionnelle ou progressive d’un montant plus élevé; 2° (Abrogé).

The following are exempt from registration duties: 1° The deeds provided for in the Article 342-10 of the Civil Code and Article L. 2141-6 of the Public Health Code; 2° Documents acknowledging parentage drawn up under the procedure provided for in Articles 342-9 to 342-13 of the Civil Code or under the conditions provided for in IV of article 6 of law no. 2021-1017 of 2 August 2021 relating to…

The fraction of shares in rural landholding groups, provided for by article L. 322-22 of the Code rural et de la pêche maritime, representative of forestry assets and that representative of agricultural assets are subject, under the same conditions, to the provisions governing transfer duties free of charge or for valuable consideration respectively applicable to shares in forestry groupings and shares in agricultural land groupings.