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RodkillahRodkillah
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fix(notaire): barème de vente A444-91 en vigueur depuis 2021 et totaux DMTO cohérents (6,32 %)
1 parent d2d2db5 commit 88d626a

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‎notaire/data/dmto-departements.json‎

Lines changed: 97 additions & 97 deletions
Original file line numberDiff line numberDiff line change
@@ -9,7 +9,7 @@
99
"taxe_communale": "1,20%",
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"prelevement_etat": "2,37% de la taxe départementale",
1111
"total_si_4_50": "5,81%",
12-
"total_si_5_00": "6,37%"
12+
"total_si_5_00": "6,32%"
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},
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"taux_neuf_vefa": {
1515
"taxe_publicite_fonciere": "0,715%",
@@ -20,110 +20,110 @@
2020
"taxe_departementale": 5.00,
2121
"taxe_communale": 1.20,
2222
"prelevement_etat_pct_dept": 2.37,
23-
"total": 6.37,
23+
"total": 6.32,
2424
"note": "Depuis 2025, la grande majorité des départements appliquent 5,00%"
2525
},
2626
"departements": [
27-
{ "code": "01", "nom": "Ain", "taux_dept": 5.00, "total": 6.37 },
28-
{ "code": "02", "nom": "Aisne", "taux_dept": 5.00, "total": 6.37 },
27+
{ "code": "01", "nom": "Ain", "taux_dept": 5.00, "total": 6.32 },
28+
{ "code": "02", "nom": "Aisne", "taux_dept": 5.00, "total": 6.32 },
2929
{ "code": "03", "nom": "Allier", "taux_dept": 4.50, "total": 5.81 },
30-
{ "code": "04", "nom": "Alpes-de-Haute-Provence", "taux_dept": 5.00, "total": 6.37 },
31-
{ "code": "05", "nom": "Hautes-Alpes", "taux_dept": 5.00, "total": 6.37 },
32-
{ "code": "06", "nom": "Alpes-Maritimes", "taux_dept": 5.00, "total": 6.37 },
33-
{ "code": "07", "nom": "Ardèche", "taux_dept": 5.00, "total": 6.37 },
34-
{ "code": "08", "nom": "Ardennes", "taux_dept": 5.00, "total": 6.37 },
35-
{ "code": "09", "nom": "Ariège", "taux_dept": 5.00, "total": 6.37 },
36-
{ "code": "10", "nom": "Aube", "taux_dept": 5.00, "total": 6.37 },
37-
{ "code": "11", "nom": "Aude", "taux_dept": 5.00, "total": 6.37 },
38-
{ "code": "12", "nom": "Aveyron", "taux_dept": 5.00, "total": 6.37 },
39-
{ "code": "13", "nom": "Bouches-du-Rhône", "taux_dept": 5.00, "total": 6.37 },
40-
{ "code": "14", "nom": "Calvados", "taux_dept": 5.00, "total": 6.37 },
41-
{ "code": "15", "nom": "Cantal", "taux_dept": 5.00, "total": 6.37 },
42-
{ "code": "16", "nom": "Charente", "taux_dept": 5.00, "total": 6.37 },
43-
{ "code": "17", "nom": "Charente-Maritime", "taux_dept": 5.00, "total": 6.37 },
44-
{ "code": "18", "nom": "Cher", "taux_dept": 5.00, "total": 6.37 },
45-
{ "code": "19", "nom": "Corrèze", "taux_dept": 5.00, "total": 6.37 },
46-
{ "code": "2A", "nom": "Corse-du-Sud", "taux_dept": 5.00, "total": 6.37 },
47-
{ "code": "2B", "nom": "Haute-Corse", "taux_dept": 5.00, "total": 6.37 },
48-
{ "code": "21", "nom": "Côte-d'Or", "taux_dept": 5.00, "total": 6.37 },
49-
{ "code": "22", "nom": "Côtes-d'Armor", "taux_dept": 5.00, "total": 6.37 },
50-
{ "code": "23", "nom": "Creuse", "taux_dept": 5.00, "total": 6.37 },
51-
{ "code": "24", "nom": "Dordogne", "taux_dept": 5.00, "total": 6.37 },
52-
{ "code": "25", "nom": "Doubs", "taux_dept": 5.00, "total": 6.37 },
53-
{ "code": "26", "nom": "Drôme", "taux_dept": 5.00, "total": 6.37 },
54-
{ "code": "27", "nom": "Eure", "taux_dept": 5.00, "total": 6.37 },
55-
{ "code": "28", "nom": "Eure-et-Loir", "taux_dept": 5.00, "total": 6.37 },
56-
{ "code": "29", "nom": "Finistère", "taux_dept": 5.00, "total": 6.37 },
57-
{ "code": "30", "nom": "Gard", "taux_dept": 5.00, "total": 6.37 },
58-
{ "code": "31", "nom": "Haute-Garonne", "taux_dept": 5.00, "total": 6.37 },
59-
{ "code": "32", "nom": "Gers", "taux_dept": 5.00, "total": 6.37 },
60-
{ "code": "33", "nom": "Gironde", "taux_dept": 5.00, "total": 6.37 },
61-
{ "code": "34", "nom": "Hérault", "taux_dept": 5.00, "total": 6.37 },
62-
{ "code": "35", "nom": "Ille-et-Vilaine", "taux_dept": 5.00, "total": 6.37 },
30+
{ "code": "04", "nom": "Alpes-de-Haute-Provence", "taux_dept": 5.00, "total": 6.32 },
31+
{ "code": "05", "nom": "Hautes-Alpes", "taux_dept": 5.00, "total": 6.32 },
32+
{ "code": "06", "nom": "Alpes-Maritimes", "taux_dept": 5.00, "total": 6.32 },
33+
{ "code": "07", "nom": "Ardèche", "taux_dept": 5.00, "total": 6.32 },
34+
{ "code": "08", "nom": "Ardennes", "taux_dept": 5.00, "total": 6.32 },
35+
{ "code": "09", "nom": "Ariège", "taux_dept": 5.00, "total": 6.32 },
36+
{ "code": "10", "nom": "Aube", "taux_dept": 5.00, "total": 6.32 },
37+
{ "code": "11", "nom": "Aude", "taux_dept": 5.00, "total": 6.32 },
38+
{ "code": "12", "nom": "Aveyron", "taux_dept": 5.00, "total": 6.32 },
39+
{ "code": "13", "nom": "Bouches-du-Rhône", "taux_dept": 5.00, "total": 6.32 },
40+
{ "code": "14", "nom": "Calvados", "taux_dept": 5.00, "total": 6.32 },
41+
{ "code": "15", "nom": "Cantal", "taux_dept": 5.00, "total": 6.32 },
42+
{ "code": "16", "nom": "Charente", "taux_dept": 5.00, "total": 6.32 },
43+
{ "code": "17", "nom": "Charente-Maritime", "taux_dept": 5.00, "total": 6.32 },
44+
{ "code": "18", "nom": "Cher", "taux_dept": 5.00, "total": 6.32 },
45+
{ "code": "19", "nom": "Corrèze", "taux_dept": 5.00, "total": 6.32 },
46+
{ "code": "2A", "nom": "Corse-du-Sud", "taux_dept": 5.00, "total": 6.32 },
47+
{ "code": "2B", "nom": "Haute-Corse", "taux_dept": 5.00, "total": 6.32 },
48+
{ "code": "21", "nom": "Côte-d'Or", "taux_dept": 5.00, "total": 6.32 },
49+
{ "code": "22", "nom": "Côtes-d'Armor", "taux_dept": 5.00, "total": 6.32 },
50+
{ "code": "23", "nom": "Creuse", "taux_dept": 5.00, "total": 6.32 },
51+
{ "code": "24", "nom": "Dordogne", "taux_dept": 5.00, "total": 6.32 },
52+
{ "code": "25", "nom": "Doubs", "taux_dept": 5.00, "total": 6.32 },
53+
{ "code": "26", "nom": "Drôme", "taux_dept": 5.00, "total": 6.32 },
54+
{ "code": "27", "nom": "Eure", "taux_dept": 5.00, "total": 6.32 },
55+
{ "code": "28", "nom": "Eure-et-Loir", "taux_dept": 5.00, "total": 6.32 },
56+
{ "code": "29", "nom": "Finistère", "taux_dept": 5.00, "total": 6.32 },
57+
{ "code": "30", "nom": "Gard", "taux_dept": 5.00, "total": 6.32 },
58+
{ "code": "31", "nom": "Haute-Garonne", "taux_dept": 5.00, "total": 6.32 },
59+
{ "code": "32", "nom": "Gers", "taux_dept": 5.00, "total": 6.32 },
60+
{ "code": "33", "nom": "Gironde", "taux_dept": 5.00, "total": 6.32 },
61+
{ "code": "34", "nom": "Hérault", "taux_dept": 5.00, "total": 6.32 },
62+
{ "code": "35", "nom": "Ille-et-Vilaine", "taux_dept": 5.00, "total": 6.32 },
6363
{ "code": "36", "nom": "Indre", "taux_dept": 4.50, "total": 5.81 },
64-
{ "code": "37", "nom": "Indre-et-Loire", "taux_dept": 5.00, "total": 6.37 },
65-
{ "code": "38", "nom": "Isère", "taux_dept": 5.00, "total": 6.37 },
66-
{ "code": "39", "nom": "Jura", "taux_dept": 5.00, "total": 6.37 },
67-
{ "code": "40", "nom": "Landes", "taux_dept": 5.00, "total": 6.37 },
68-
{ "code": "41", "nom": "Loir-et-Cher", "taux_dept": 5.00, "total": 6.37 },
69-
{ "code": "42", "nom": "Loire", "taux_dept": 5.00, "total": 6.37 },
70-
{ "code": "43", "nom": "Haute-Loire", "taux_dept": 5.00, "total": 6.37 },
71-
{ "code": "44", "nom": "Loire-Atlantique", "taux_dept": 5.00, "total": 6.37 },
72-
{ "code": "45", "nom": "Loiret", "taux_dept": 5.00, "total": 6.37 },
73-
{ "code": "46", "nom": "Lot", "taux_dept": 5.00, "total": 6.37 },
74-
{ "code": "47", "nom": "Lot-et-Garonne", "taux_dept": 5.00, "total": 6.37 },
75-
{ "code": "48", "nom": "Lozère", "taux_dept": 5.00, "total": 6.37 },
76-
{ "code": "49", "nom": "Maine-et-Loire", "taux_dept": 5.00, "total": 6.37 },
64+
{ "code": "37", "nom": "Indre-et-Loire", "taux_dept": 5.00, "total": 6.32 },
65+
{ "code": "38", "nom": "Isère", "taux_dept": 5.00, "total": 6.32 },
66+
{ "code": "39", "nom": "Jura", "taux_dept": 5.00, "total": 6.32 },
67+
{ "code": "40", "nom": "Landes", "taux_dept": 5.00, "total": 6.32 },
68+
{ "code": "41", "nom": "Loir-et-Cher", "taux_dept": 5.00, "total": 6.32 },
69+
{ "code": "42", "nom": "Loire", "taux_dept": 5.00, "total": 6.32 },
70+
{ "code": "43", "nom": "Haute-Loire", "taux_dept": 5.00, "total": 6.32 },
71+
{ "code": "44", "nom": "Loire-Atlantique", "taux_dept": 5.00, "total": 6.32 },
72+
{ "code": "45", "nom": "Loiret", "taux_dept": 5.00, "total": 6.32 },
73+
{ "code": "46", "nom": "Lot", "taux_dept": 5.00, "total": 6.32 },
74+
{ "code": "47", "nom": "Lot-et-Garonne", "taux_dept": 5.00, "total": 6.32 },
75+
{ "code": "48", "nom": "Lozère", "taux_dept": 5.00, "total": 6.32 },
76+
{ "code": "49", "nom": "Maine-et-Loire", "taux_dept": 5.00, "total": 6.32 },
7777
{ "code": "50", "nom": "Manche", "taux_dept": 4.50, "total": 5.81 },
78-
{ "code": "51", "nom": "Marne", "taux_dept": 5.00, "total": 6.37 },
79-
{ "code": "52", "nom": "Haute-Marne", "taux_dept": 5.00, "total": 6.37 },
80-
{ "code": "53", "nom": "Mayenne", "taux_dept": 5.00, "total": 6.37 },
81-
{ "code": "54", "nom": "Meurthe-et-Moselle", "taux_dept": 5.00, "total": 6.37 },
82-
{ "code": "55", "nom": "Meuse", "taux_dept": 5.00, "total": 6.37 },
78+
{ "code": "51", "nom": "Marne", "taux_dept": 5.00, "total": 6.32 },
79+
{ "code": "52", "nom": "Haute-Marne", "taux_dept": 5.00, "total": 6.32 },
80+
{ "code": "53", "nom": "Mayenne", "taux_dept": 5.00, "total": 6.32 },
81+
{ "code": "54", "nom": "Meurthe-et-Moselle", "taux_dept": 5.00, "total": 6.32 },
82+
{ "code": "55", "nom": "Meuse", "taux_dept": 5.00, "total": 6.32 },
8383
{ "code": "56", "nom": "Morbihan", "taux_dept": 4.50, "total": 5.81 },
84-
{ "code": "57", "nom": "Moselle", "taux_dept": 5.00, "total": 6.37 },
85-
{ "code": "58", "nom": "Nièvre", "taux_dept": 5.00, "total": 6.37 },
86-
{ "code": "59", "nom": "Nord", "taux_dept": 5.00, "total": 6.37 },
87-
{ "code": "60", "nom": "Oise", "taux_dept": 5.00, "total": 6.37 },
88-
{ "code": "61", "nom": "Orne", "taux_dept": 5.00, "total": 6.37 },
89-
{ "code": "62", "nom": "Pas-de-Calais", "taux_dept": 5.00, "total": 6.37 },
90-
{ "code": "63", "nom": "Puy-de-Dôme", "taux_dept": 5.00, "total": 6.37 },
91-
{ "code": "64", "nom": "Pyrénées-Atlantiques", "taux_dept": 5.00, "total": 6.37 },
92-
{ "code": "65", "nom": "Hautes-Pyrénées", "taux_dept": 5.00, "total": 6.37 },
93-
{ "code": "66", "nom": "Pyrénées-Orientales", "taux_dept": 5.00, "total": 6.37 },
94-
{ "code": "67", "nom": "Bas-Rhin", "taux_dept": 5.00, "total": 6.37 },
95-
{ "code": "68", "nom": "Haut-Rhin", "taux_dept": 5.00, "total": 6.37 },
96-
{ "code": "69", "nom": "Rhône", "taux_dept": 5.00, "total": 6.37 },
97-
{ "code": "70", "nom": "Haute-Saône", "taux_dept": 5.00, "total": 6.37 },
98-
{ "code": "71", "nom": "Saône-et-Loire", "taux_dept": 5.00, "total": 6.37 },
99-
{ "code": "72", "nom": "Sarthe", "taux_dept": 5.00, "total": 6.37 },
100-
{ "code": "73", "nom": "Savoie", "taux_dept": 5.00, "total": 6.37 },
101-
{ "code": "74", "nom": "Haute-Savoie", "taux_dept": 5.00, "total": 6.37 },
102-
{ "code": "75", "nom": "Paris", "taux_dept": 5.00, "total": 6.37 },
103-
{ "code": "76", "nom": "Seine-Maritime", "taux_dept": 5.00, "total": 6.37 },
104-
{ "code": "77", "nom": "Seine-et-Marne", "taux_dept": 5.00, "total": 6.37 },
105-
{ "code": "78", "nom": "Yvelines", "taux_dept": 5.00, "total": 6.37 },
106-
{ "code": "79", "nom": "Deux-Sèvres", "taux_dept": 5.00, "total": 6.37 },
107-
{ "code": "80", "nom": "Somme", "taux_dept": 5.00, "total": 6.37 },
108-
{ "code": "81", "nom": "Tarn", "taux_dept": 5.00, "total": 6.37 },
109-
{ "code": "82", "nom": "Tarn-et-Garonne", "taux_dept": 5.00, "total": 6.37 },
110-
{ "code": "83", "nom": "Var", "taux_dept": 5.00, "total": 6.37 },
111-
{ "code": "84", "nom": "Vaucluse", "taux_dept": 5.00, "total": 6.37 },
112-
{ "code": "85", "nom": "Vendée", "taux_dept": 5.00, "total": 6.37 },
113-
{ "code": "86", "nom": "Vienne", "taux_dept": 5.00, "total": 6.37 },
114-
{ "code": "87", "nom": "Haute-Vienne", "taux_dept": 5.00, "total": 6.37 },
115-
{ "code": "88", "nom": "Vosges", "taux_dept": 5.00, "total": 6.37 },
116-
{ "code": "89", "nom": "Yonne", "taux_dept": 5.00, "total": 6.37 },
117-
{ "code": "90", "nom": "Territoire de Belfort", "taux_dept": 5.00, "total": 6.37 },
118-
{ "code": "91", "nom": "Essonne", "taux_dept": 5.00, "total": 6.37 },
119-
{ "code": "92", "nom": "Hauts-de-Seine", "taux_dept": 5.00, "total": 6.37 },
120-
{ "code": "93", "nom": "Seine-Saint-Denis", "taux_dept": 5.00, "total": 6.37 },
121-
{ "code": "94", "nom": "Val-de-Marne", "taux_dept": 5.00, "total": 6.37 },
122-
{ "code": "95", "nom": "Val-d'Oise", "taux_dept": 5.00, "total": 6.37 },
84+
{ "code": "57", "nom": "Moselle", "taux_dept": 5.00, "total": 6.32 },
85+
{ "code": "58", "nom": "Nièvre", "taux_dept": 5.00, "total": 6.32 },
86+
{ "code": "59", "nom": "Nord", "taux_dept": 5.00, "total": 6.32 },
87+
{ "code": "60", "nom": "Oise", "taux_dept": 5.00, "total": 6.32 },
88+
{ "code": "61", "nom": "Orne", "taux_dept": 5.00, "total": 6.32 },
89+
{ "code": "62", "nom": "Pas-de-Calais", "taux_dept": 5.00, "total": 6.32 },
90+
{ "code": "63", "nom": "Puy-de-Dôme", "taux_dept": 5.00, "total": 6.32 },
91+
{ "code": "64", "nom": "Pyrénées-Atlantiques", "taux_dept": 5.00, "total": 6.32 },
92+
{ "code": "65", "nom": "Hautes-Pyrénées", "taux_dept": 5.00, "total": 6.32 },
93+
{ "code": "66", "nom": "Pyrénées-Orientales", "taux_dept": 5.00, "total": 6.32 },
94+
{ "code": "67", "nom": "Bas-Rhin", "taux_dept": 5.00, "total": 6.32 },
95+
{ "code": "68", "nom": "Haut-Rhin", "taux_dept": 5.00, "total": 6.32 },
96+
{ "code": "69", "nom": "Rhône", "taux_dept": 5.00, "total": 6.32 },
97+
{ "code": "70", "nom": "Haute-Saône", "taux_dept": 5.00, "total": 6.32 },
98+
{ "code": "71", "nom": "Saône-et-Loire", "taux_dept": 5.00, "total": 6.32 },
99+
{ "code": "72", "nom": "Sarthe", "taux_dept": 5.00, "total": 6.32 },
100+
{ "code": "73", "nom": "Savoie", "taux_dept": 5.00, "total": 6.32 },
101+
{ "code": "74", "nom": "Haute-Savoie", "taux_dept": 5.00, "total": 6.32 },
102+
{ "code": "75", "nom": "Paris", "taux_dept": 5.00, "total": 6.32 },
103+
{ "code": "76", "nom": "Seine-Maritime", "taux_dept": 5.00, "total": 6.32 },
104+
{ "code": "77", "nom": "Seine-et-Marne", "taux_dept": 5.00, "total": 6.32 },
105+
{ "code": "78", "nom": "Yvelines", "taux_dept": 5.00, "total": 6.32 },
106+
{ "code": "79", "nom": "Deux-Sèvres", "taux_dept": 5.00, "total": 6.32 },
107+
{ "code": "80", "nom": "Somme", "taux_dept": 5.00, "total": 6.32 },
108+
{ "code": "81", "nom": "Tarn", "taux_dept": 5.00, "total": 6.32 },
109+
{ "code": "82", "nom": "Tarn-et-Garonne", "taux_dept": 5.00, "total": 6.32 },
110+
{ "code": "83", "nom": "Var", "taux_dept": 5.00, "total": 6.32 },
111+
{ "code": "84", "nom": "Vaucluse", "taux_dept": 5.00, "total": 6.32 },
112+
{ "code": "85", "nom": "Vendée", "taux_dept": 5.00, "total": 6.32 },
113+
{ "code": "86", "nom": "Vienne", "taux_dept": 5.00, "total": 6.32 },
114+
{ "code": "87", "nom": "Haute-Vienne", "taux_dept": 5.00, "total": 6.32 },
115+
{ "code": "88", "nom": "Vosges", "taux_dept": 5.00, "total": 6.32 },
116+
{ "code": "89", "nom": "Yonne", "taux_dept": 5.00, "total": 6.32 },
117+
{ "code": "90", "nom": "Territoire de Belfort", "taux_dept": 5.00, "total": 6.32 },
118+
{ "code": "91", "nom": "Essonne", "taux_dept": 5.00, "total": 6.32 },
119+
{ "code": "92", "nom": "Hauts-de-Seine", "taux_dept": 5.00, "total": 6.32 },
120+
{ "code": "93", "nom": "Seine-Saint-Denis", "taux_dept": 5.00, "total": 6.32 },
121+
{ "code": "94", "nom": "Val-de-Marne", "taux_dept": 5.00, "total": 6.32 },
122+
{ "code": "95", "nom": "Val-d'Oise", "taux_dept": 5.00, "total": 6.32 },
123123
{ "code": "971", "nom": "Guadeloupe", "taux_dept": 4.50, "total": 5.81 },
124-
{ "code": "972", "nom": "Martinique", "taux_dept": 5.00, "total": 6.37 },
125-
{ "code": "973", "nom": "Guyane", "taux_dept": 5.00, "total": 6.37 },
126-
{ "code": "974", "nom": "La Réunion", "taux_dept": 5.00, "total": 6.37 },
124+
{ "code": "972", "nom": "Martinique", "taux_dept": 5.00, "total": 6.32 },
125+
{ "code": "973", "nom": "Guyane", "taux_dept": 5.00, "total": 6.32 },
126+
{ "code": "974", "nom": "La Réunion", "taux_dept": 5.00, "total": 6.32 },
127127
{ "code": "976", "nom": "Mayotte", "taux_dept": 4.50, "total": 5.81 }
128128
],
129129
"exonerations_dmto": [

‎notaire/references/formats.md‎

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@@ -16,10 +16,10 @@ DROITS DE MUTATION (DMTO)
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Total DMTO XX XXX,XX EUR
1717
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ÉMOLUMENTS DU NOTAIRE
19-
Tranche 0 - 6 500 (3,945%) XXX,XX EUR
20-
Tranche 6 501 - 17 000 (1,627%) XXX,XX EUR
21-
Tranche 17 001 - 60 000 (1,085%) XXX,XX EUR
22-
Tranche > 60 000 (0,814%) XXX,XX EUR
19+
Tranche 0 - 6 500 (3,870%) XXX,XX EUR
20+
Tranche 6 501 - 17 000 (1,596%) XXX,XX EUR
21+
Tranche 17 001 - 60 000 (1,064%) XXX,XX EUR
22+
Tranche > 60 000 (0,799%) XXX,XX EUR
2323
─────────────────────────────────────────────────────
2424
Total émoluments HT X XXX,XX EUR
2525
TVA (20%) XXX,XX EUR

‎notaire/references/immobilier.md‎

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@@ -18,7 +18,7 @@ Référence complète pour les transactions immobilières : frais de notaire, di
1818

1919
**Total DMTO courant :**
2020
- Département à 4,50% : **5,81%** du prix
21-
- Département à 5,00% : **~6,37%** du prix
21+
- Département à 5,00% : **~6,32%** du prix
2222

2323
**Hausse de 0,5 point (2025) :**
2424
- Votée par 73 départements (sur 101)

‎notaire/references/tarifs-emoluments.md‎

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@@ -2,7 +2,7 @@
22

33
Référence complète : émoluments proportionnels, émoluments fixes, débours.
44

5-
**Base légale** : Décret n°2016-230 du 26 février 2016, arrêté du 26 février 2016 (et mises à jour ultérieures)
5+
**Base légale** : Décret n°2016-230 du 26 février 2016 ; barème vente : arrêté du 28 février 2020 (art. A444-91 C. com., en vigueur depuis le 1er janvier 2021, reconduit depuis)
66

77
## Émoluments Proportionnels (Vente Immobilière)
88

@@ -12,10 +12,10 @@ Référence complète : émoluments proportionnels, émoluments fixes, débours.
1212

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| Tranche d'assiette | Taux |
1414
|--------------------|:----:|
15-
| 0 à 6 500 EUR | 3,945% |
16-
| 6 501 à 17 000 EUR | 1,627% |
17-
| 17 001 à 60 000 EUR | 1,085% |
18-
| Au-delà de 60 000 EUR | 0,814% |
15+
| 0 à 6 500 EUR | 3,870% |
16+
| 6 501 à 17 000 EUR | 1,596% |
17+
| 17 001 à 60 000 EUR | 1,064% |
18+
| Au-delà de 60 000 EUR | 0,799% |
1919

2020
**TVA** : 20% sur les émoluments.
2121

@@ -32,30 +32,30 @@ Référence complète : émoluments proportionnels, émoluments fixes, débours.
3232

3333
| Tranche | Base | Taux | Émolument |
3434
|---------|-----:|:----:|----------:|
35-
| 0 - 6 500 | 6 500 | 3,945% | 256,43 |
36-
| 6 501 - 17 000 | 10 500 | 1,627% | 170,84 |
37-
| 17 001 - 60 000 | 43 000 | 1,085% | 466,55 |
38-
| 60 001 - 200 000 | 140 000 | 0,814% | 1 139,60 |
39-
| **Total HT** | | | **2 033,42** |
40-
| **TVA (20%)** | | | **406,68** |
41-
| **Total TTC** | | | **2 440,10** |
35+
| 0 - 6 500 | 6 500 | 3,870% | 251,55 |
36+
| 6 501 - 17 000 | 10 500 | 1,596% | 167,58 |
37+
| 17 001 - 60 000 | 43 000 | 1,064% | 457,52 |
38+
| 60 001 - 200 000 | 140 000 | 0,799% | 1 118,60 |
39+
| **Total HT** | | | **1 995,25** |
40+
| **TVA (20%)** | | | **399,05** |
41+
| **Total TTC** | | | **2 394,30** |
4242

4343
**Vente à 400 000 EUR :**
4444

4545
| Tranche | Base | Taux | Émolument |
4646
|---------|-----:|:----:|----------:|
47-
| 0 - 6 500 | 6 500 | 3,945% | 256,43 |
48-
| 6 501 - 17 000 | 10 500 | 1,627% | 170,84 |
49-
| 17 001 - 60 000 | 43 000 | 1,085% | 466,55 |
50-
| 60 001 - 400 000 | 340 000 | 0,814% | 2 767,60 |
51-
| **Total HT** | | | **3 661,42** |
52-
| **TVA (20%)** | | | **732,28** |
53-
| **Total TTC** | | | **4 393,70** |
47+
| 0 - 6 500 | 6 500 | 3,870% | 251,55 |
48+
| 6 501 - 17 000 | 10 500 | 1,596% | 167,58 |
49+
| 17 001 - 60 000 | 43 000 | 1,064% | 457,52 |
50+
| 60 001 - 400 000 | 340 000 | 0,799% | 2 716,60 |
51+
| **Total HT** | | | **3 593,25** |
52+
| **TVA (20%)** | | | **718,65** |
53+
| **Total TTC** | | | **4 311,90** |
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5555
Avec remise de 20% sur la tranche > 100 000 EUR :
56-
- Tranche 100 001 à 400 000 = 300 000 × 0,814% = 2 442,00 EUR
57-
- Remise 20% : -488,40 EUR
58-
- **Économie : 488,40 EUR HT (586,08 EUR TTC)**
56+
- Tranche 100 001 à 400 000 = 300 000 × 0,799% = 2 397,00 EUR
57+
- Remise 20% : -479,40 EUR
58+
- **Économie : 479,40 EUR HT (575,28 EUR TTC)**
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## Émoluments Proportionnels (Succession)
6161

@@ -227,11 +227,11 @@ En dehors des actes tarifés, le notaire peut facturer des honoraires libres pou
227227
| Poste | Montant |
228228
|-------|--------:|
229229
| DMTO (5,81%) | 17 430 EUR |
230-
| Émoluments HT | 2 847 EUR |
231-
| TVA émoluments | 569 EUR |
230+
| Émoluments HT | 2 794 EUR |
231+
| TVA émoluments | 559 EUR |
232232
| CSI (0,10%) | 300 EUR |
233233
| Débours | ~700 EUR |
234-
| **Total** | **~21 846 EUR** |
234+
| **Total** | **~21 783 EUR** |
235235
| **Soit** | **~7,3% du prix** |
236236

237237
### Succession de 500 000 EUR (actif net, 2 enfants)

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