{
  "_meta": {
    "description": "Taux des droits de mutation à titre onéreux (DMTO) par département — Liste exhaustive des 101 départements",
    "last_updated": "2026-03-24",
    "source": "Art. 1594 D et 1594 E CGI — Délibérations départementales",
    "notes": "Depuis le 1er avril 2025, les départements peuvent porter la taxe départementale de 4,50% à 5,00% (art. 116 LFI 2025). La quasi-totalité des départements ont voté la hausse. Seuls quelques-uns restent à 4,50%.",
    "composition": {
      "taxe_departementale": "variable (4,50% ou 5,00%)",
      "taxe_communale": "1,20%",
      "prelevement_etat": "2,37% de la taxe départementale",
      "total_si_4_50": "5,81%",
      "total_si_5_00": "6,37%"
    },
    "taux_neuf_vefa": {
      "taxe_publicite_fonciere": "0,715%",
      "note": "VEFA et immeubles neufs vendus dans les 5 ans de l'achèvement"
    }
  },
  "taux_par_defaut": {
    "taxe_departementale": 5.00,
    "taxe_communale": 1.20,
    "prelevement_etat_pct_dept": 2.37,
    "total": 6.37,
    "note": "Depuis 2025, la grande majorité des départements appliquent 5,00%"
  },
  "departements": [
    { "code": "01", "nom": "Ain", "taux_dept": 5.00, "total": 6.37 },
    { "code": "02", "nom": "Aisne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "03", "nom": "Allier", "taux_dept": 4.50, "total": 5.81 },
    { "code": "04", "nom": "Alpes-de-Haute-Provence", "taux_dept": 5.00, "total": 6.37 },
    { "code": "05", "nom": "Hautes-Alpes", "taux_dept": 5.00, "total": 6.37 },
    { "code": "06", "nom": "Alpes-Maritimes", "taux_dept": 5.00, "total": 6.37 },
    { "code": "07", "nom": "Ardèche", "taux_dept": 5.00, "total": 6.37 },
    { "code": "08", "nom": "Ardennes", "taux_dept": 5.00, "total": 6.37 },
    { "code": "09", "nom": "Ariège", "taux_dept": 5.00, "total": 6.37 },
    { "code": "10", "nom": "Aube", "taux_dept": 5.00, "total": 6.37 },
    { "code": "11", "nom": "Aude", "taux_dept": 5.00, "total": 6.37 },
    { "code": "12", "nom": "Aveyron", "taux_dept": 5.00, "total": 6.37 },
    { "code": "13", "nom": "Bouches-du-Rhône", "taux_dept": 5.00, "total": 6.37 },
    { "code": "14", "nom": "Calvados", "taux_dept": 5.00, "total": 6.37 },
    { "code": "15", "nom": "Cantal", "taux_dept": 5.00, "total": 6.37 },
    { "code": "16", "nom": "Charente", "taux_dept": 5.00, "total": 6.37 },
    { "code": "17", "nom": "Charente-Maritime", "taux_dept": 5.00, "total": 6.37 },
    { "code": "18", "nom": "Cher", "taux_dept": 5.00, "total": 6.37 },
    { "code": "19", "nom": "Corrèze", "taux_dept": 5.00, "total": 6.37 },
    { "code": "2A", "nom": "Corse-du-Sud", "taux_dept": 5.00, "total": 6.37 },
    { "code": "2B", "nom": "Haute-Corse", "taux_dept": 5.00, "total": 6.37 },
    { "code": "21", "nom": "Côte-d'Or", "taux_dept": 5.00, "total": 6.37 },
    { "code": "22", "nom": "Côtes-d'Armor", "taux_dept": 5.00, "total": 6.37 },
    { "code": "23", "nom": "Creuse", "taux_dept": 5.00, "total": 6.37 },
    { "code": "24", "nom": "Dordogne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "25", "nom": "Doubs", "taux_dept": 5.00, "total": 6.37 },
    { "code": "26", "nom": "Drôme", "taux_dept": 5.00, "total": 6.37 },
    { "code": "27", "nom": "Eure", "taux_dept": 5.00, "total": 6.37 },
    { "code": "28", "nom": "Eure-et-Loir", "taux_dept": 5.00, "total": 6.37 },
    { "code": "29", "nom": "Finistère", "taux_dept": 5.00, "total": 6.37 },
    { "code": "30", "nom": "Gard", "taux_dept": 5.00, "total": 6.37 },
    { "code": "31", "nom": "Haute-Garonne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "32", "nom": "Gers", "taux_dept": 5.00, "total": 6.37 },
    { "code": "33", "nom": "Gironde", "taux_dept": 5.00, "total": 6.37 },
    { "code": "34", "nom": "Hérault", "taux_dept": 5.00, "total": 6.37 },
    { "code": "35", "nom": "Ille-et-Vilaine", "taux_dept": 5.00, "total": 6.37 },
    { "code": "36", "nom": "Indre", "taux_dept": 4.50, "total": 5.81 },
    { "code": "37", "nom": "Indre-et-Loire", "taux_dept": 5.00, "total": 6.37 },
    { "code": "38", "nom": "Isère", "taux_dept": 5.00, "total": 6.37 },
    { "code": "39", "nom": "Jura", "taux_dept": 5.00, "total": 6.37 },
    { "code": "40", "nom": "Landes", "taux_dept": 5.00, "total": 6.37 },
    { "code": "41", "nom": "Loir-et-Cher", "taux_dept": 5.00, "total": 6.37 },
    { "code": "42", "nom": "Loire", "taux_dept": 5.00, "total": 6.37 },
    { "code": "43", "nom": "Haute-Loire", "taux_dept": 5.00, "total": 6.37 },
    { "code": "44", "nom": "Loire-Atlantique", "taux_dept": 5.00, "total": 6.37 },
    { "code": "45", "nom": "Loiret", "taux_dept": 5.00, "total": 6.37 },
    { "code": "46", "nom": "Lot", "taux_dept": 5.00, "total": 6.37 },
    { "code": "47", "nom": "Lot-et-Garonne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "48", "nom": "Lozère", "taux_dept": 5.00, "total": 6.37 },
    { "code": "49", "nom": "Maine-et-Loire", "taux_dept": 5.00, "total": 6.37 },
    { "code": "50", "nom": "Manche", "taux_dept": 4.50, "total": 5.81 },
    { "code": "51", "nom": "Marne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "52", "nom": "Haute-Marne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "53", "nom": "Mayenne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "54", "nom": "Meurthe-et-Moselle", "taux_dept": 5.00, "total": 6.37 },
    { "code": "55", "nom": "Meuse", "taux_dept": 5.00, "total": 6.37 },
    { "code": "56", "nom": "Morbihan", "taux_dept": 4.50, "total": 5.81 },
    { "code": "57", "nom": "Moselle", "taux_dept": 5.00, "total": 6.37 },
    { "code": "58", "nom": "Nièvre", "taux_dept": 5.00, "total": 6.37 },
    { "code": "59", "nom": "Nord", "taux_dept": 5.00, "total": 6.37 },
    { "code": "60", "nom": "Oise", "taux_dept": 5.00, "total": 6.37 },
    { "code": "61", "nom": "Orne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "62", "nom": "Pas-de-Calais", "taux_dept": 5.00, "total": 6.37 },
    { "code": "63", "nom": "Puy-de-Dôme", "taux_dept": 5.00, "total": 6.37 },
    { "code": "64", "nom": "Pyrénées-Atlantiques", "taux_dept": 5.00, "total": 6.37 },
    { "code": "65", "nom": "Hautes-Pyrénées", "taux_dept": 5.00, "total": 6.37 },
    { "code": "66", "nom": "Pyrénées-Orientales", "taux_dept": 5.00, "total": 6.37 },
    { "code": "67", "nom": "Bas-Rhin", "taux_dept": 5.00, "total": 6.37 },
    { "code": "68", "nom": "Haut-Rhin", "taux_dept": 5.00, "total": 6.37 },
    { "code": "69", "nom": "Rhône", "taux_dept": 5.00, "total": 6.37 },
    { "code": "70", "nom": "Haute-Saône", "taux_dept": 5.00, "total": 6.37 },
    { "code": "71", "nom": "Saône-et-Loire", "taux_dept": 5.00, "total": 6.37 },
    { "code": "72", "nom": "Sarthe", "taux_dept": 5.00, "total": 6.37 },
    { "code": "73", "nom": "Savoie", "taux_dept": 5.00, "total": 6.37 },
    { "code": "74", "nom": "Haute-Savoie", "taux_dept": 5.00, "total": 6.37 },
    { "code": "75", "nom": "Paris", "taux_dept": 5.00, "total": 6.37 },
    { "code": "76", "nom": "Seine-Maritime", "taux_dept": 5.00, "total": 6.37 },
    { "code": "77", "nom": "Seine-et-Marne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "78", "nom": "Yvelines", "taux_dept": 5.00, "total": 6.37 },
    { "code": "79", "nom": "Deux-Sèvres", "taux_dept": 5.00, "total": 6.37 },
    { "code": "80", "nom": "Somme", "taux_dept": 5.00, "total": 6.37 },
    { "code": "81", "nom": "Tarn", "taux_dept": 5.00, "total": 6.37 },
    { "code": "82", "nom": "Tarn-et-Garonne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "83", "nom": "Var", "taux_dept": 5.00, "total": 6.37 },
    { "code": "84", "nom": "Vaucluse", "taux_dept": 5.00, "total": 6.37 },
    { "code": "85", "nom": "Vendée", "taux_dept": 5.00, "total": 6.37 },
    { "code": "86", "nom": "Vienne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "87", "nom": "Haute-Vienne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "88", "nom": "Vosges", "taux_dept": 5.00, "total": 6.37 },
    { "code": "89", "nom": "Yonne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "90", "nom": "Territoire de Belfort", "taux_dept": 5.00, "total": 6.37 },
    { "code": "91", "nom": "Essonne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "92", "nom": "Hauts-de-Seine", "taux_dept": 5.00, "total": 6.37 },
    { "code": "93", "nom": "Seine-Saint-Denis", "taux_dept": 5.00, "total": 6.37 },
    { "code": "94", "nom": "Val-de-Marne", "taux_dept": 5.00, "total": 6.37 },
    { "code": "95", "nom": "Val-d'Oise", "taux_dept": 5.00, "total": 6.37 },
    { "code": "971", "nom": "Guadeloupe", "taux_dept": 4.50, "total": 5.81 },
    { "code": "972", "nom": "Martinique", "taux_dept": 5.00, "total": 6.37 },
    { "code": "973", "nom": "Guyane", "taux_dept": 5.00, "total": 6.37 },
    { "code": "974", "nom": "La Réunion", "taux_dept": 5.00, "total": 6.37 },
    { "code": "976", "nom": "Mayotte", "taux_dept": 4.50, "total": 5.81 }
  ],
  "exonerations_dmto": [
    {
      "type": "Primo-accédant résidence principale",
      "condition": "Délibération du conseil départemental requise",
      "reduction": "Jusqu'à 0,70 point sur le taux départemental",
      "base_legale": "Art. 1594 F ter CGI"
    },
    {
      "type": "Acquisition de logements sociaux",
      "condition": "HLM, SEM, EPL",
      "reduction": "Exonération ou taux réduit selon le cas",
      "base_legale": "Art. 1594 D et 1594 F quinquies CGI"
    },
    {
      "type": "ZRR (communes rurales)",
      "condition": "Certaines acquisitions en zone de revitalisation rurale",
      "reduction": "Taux réduit possible par délibération",
      "base_legale": "Art. 1594 F quinquies A CGI"
    }
  ]
}