Calculation vintage: 21 September 2026. The retained IGEDD/DGFiP workbooks cover May–July 2025/2026; hashes and the formula are in the methodology. This is a fixed snapshot, not an automatically refreshed indicator.
Should DMTO change where you look for a home?
Tax receipts alone are insufficient grounds to change your chosen town or budget. Their divergence points to checks worth pursuing: comparable sales, the mix of properties sold and tax conditions. Choose where to buy according to your budget and everyday needs.
From May to July 2026, property transfer tax receipts rose in Alpes-Maritimes and fell in Var compared with the same months of 2025. We calculated the changes from monthly IGEDD / DGFiP data updated on 15 September.
| Department | May–July 2025, €m | May–July 2026, €m | Change |
|---|---|---|---|
| Alpes-Maritimes | 138.666 | 142.095 | +2.5% |
| Var | 130.459 | 122.150 | −6.4% |
Source: IGEDD / DGFiP; IMMO BTC calculations. Amounts are rounded to €1,000; percentages use the original values. The comparison covers the ordinary transfer tax regime, excluding the reduced regime and mortgage registrations. Months refer to tax registration.
The difference amounts to about +€3.43m in Alpes-Maritimes and −€8.31m in Var. Comparing three months with the same season a year earlier helps show the direction of receipts beyond a single month.
What the indicator measures
DMTO are taxes associated with property transfers. Receipts reflect the value of taxable sales, tax rates, reliefs and registration timing together. The selected series combines residential and non-residential property across each department.
Accordingly, +2.5% means an increase in tax receipts, while −6.4% means a decrease. Explaining the causes requires checking tax conditions, sale volumes and the mix of properties sold. A few large commercial sales, for example, can move the indicator without a comparable change in apartment prices.
The series selection and calculation are explained in the methodology.
What this adds to the earlier market update
Our July market review used a local DVF sample for 2025. DMTO provides a more recent signal for summer 2026, showing diverging receipts in two neighbouring departments.
The second-quarter PACA price index answers a different question: how existing-home prices changed. It fell by 0.5% over the quarter, with apartments holding up better than houses. Together, these sources describe several dimensions of the market: prices, sales composition and tax receipts.
Using the comparison before buying
Choose a town based on your budget and everyday journeys, then examine recent sales of comparable properties in the intended neighbourhood. Our DVF apartment and house sample offers an initial reference.
Falling receipts in Var are a reason to look more closely at local activity: how many comparable homes have sold, and how long did they take to sell? Rising receipts in Alpes-Maritimes call for the same checks. Assess a particular apartment’s price using those sales, the building’s condition and future costs.
What to check next
Use DMTO as a reason to examine the local market before changing your budget. It establishes a change in tax receipts; understanding home-price movements requires a price series with a clearly defined area and period.
Next question: how do resale apartment and house price trends differ in PACA? The review gives the regional index with quarterly and annual comparisons. It complements DMTO without separately explaining the movement in each department.
How does a market indicator help assess one asking price?
It provides context, not a discount amount. Compare the listing with similar properties and build the full purchase budget. Its condition and planned works let the discussion move from departmental tax receipts to the costs of your transaction.
Sources and verification date
Checked on 22 September 2026. Observation periods and limitations are identified in the article.
