Properties for sale in France

In good order throughout, this elegant 3 bedroom, 2 bathroom home with salt-system pool is situated in a small hamlet in the heart of the beautiful countryside near Brantôme. The house has been renovated throughout and an adjoining barn has been converted to add independent guest accommodation (possible gite business - subject to necessary permissions). With partial double glazing and gas central heating, this is a home to enjoy all year round. On the ground floor is a living room with dining area, kitchen, 2 bedrooms, bathroom, utility room and garage/games room. The adjoining guest accommodation has a small kitchen with seating area, mezzanine space (currently used as a bedroom), bedroom and bathroom. The south and east facing garden has mature trees and over 60 varieties of shrubs and plants. The salt water swimming pool is surrounded by formal yew and box hedges. Adjoining the house and garden is a large pasture grazed by the neighbouring farmer, and there is a further small parcel of land across the lane. Brantome 'the Venice of the Perigord' is 10kms away. Limoges and Bergerac airports are within 90 minutes drive. Price including agency fees : 295 000 € Price excluding agency fees : 275 701 € Buyer commission, tax included: 7%

Beautiful manor house with several outbuildings set in pretty countryside near to a thriving market town. This very special property has a stunning heart-shaped lake, pastures and stabling, a guest annexe and high quality barn designed to house a car collection or to provide a potential events space. The main manor house has a large entrance hall with a grand wooden staircase. To one side is an eat-in kitchen and a veranda that is currently used as a dining room overlooking the terrace and the 12 x 6m pool. There is a practical boot room and WC at the end of this wing. In the other wing, there are two lovely reception rooms with fireplaces, one with a stunning herringbone parquet floor. Both of these rooms, and the study, have doors opening onto the South-facing terrace with views over the lake. A laundry room completes the ground floor. On the first floor there are three large and light en suite bedrooms, including a master suite with a large dressing room, and a pretty fourth bedroom overlooking the entrance. The attic has been converted into an additional bedroom or fitness space and a large games room. A separate guest annexe is available in the renovated barn, with a kitchen open onto a living room, an en suite bedroom and a laundry room (possible gite business - subject to necessary permissions). Extensive garaging in the renovated barn offers space for a car collection, storage or potentially (subject to necessary permissions) it could make a superb space to organise events . Further garaging is available in a separate building that is tall enough to house a motorhome. The property is set in over 24 hectares of gardens, pastures and woods. The heart-shaped lake of 0.5ha is a key feature in front of the manoir. Well-maintained stables can be found in the fenced pasture area. The current owners have shares in a nearby airstrip with hangar space, which may be available to acquire. Bergerac Airport is 27km away and the pretty market town of Lalinde is around a 5 minute drive from the property. This is a super opportunity to put your stamp on a well-maintained and relatively energy efficient country house that is ready to welcome a new family.

Originally the farm and stables to the chateau, this property is a rare find. Loving restored by local artisans, it provides a warm and welcoming home, with large rooms and original features. Kitchen/diner of 60m2, laundry room with sauna, office and living room with wood burning stove with triple aspect on the ground floor. Upstairs a large landing with 4 bedrooms and 3 bathrooms. To the front a large courtyard with a large barn and 2 other large outbuildings, and to the rear a garden with in ground swimming pool, and 4 hectares of attached land. Located at the end of road with footpaths at your doorstep, and the lovely town of Saint Gauthier a short drive away and in the heart of the Brenne National Park. Price including agency fees : 360.400 € Price excluding agency fees : 340.000 € Buyer commission, tax included: 6%

Charming Renovated Stone House with BnB Potential (subject to necessary permissions). Located just 5 km from Aubeterre sur Dronne—one of France’s most picturesque villages—this beautiful mid-1800s stone house combines historic character with modern comforts. Offering generously sized, light-filled rooms with high ceilings, this property exudes both elegance and warmth. The original stonework is complemented by contemporary upgrades, including oil-fired central heating. 4 bedrooms on two levels, 3 bathrooms, of which 2 en suite in the main house, and a study, kitchen and scullery.A large space on the first floor that is a tv and playroom. A separate pigeonnier with sauna, shower room and double bedroom. Large open barn at the side, lovely pool and garden. Price including agency fees : 535 300 € Price excluding agency fees : 505 000 € Buyer commission, tax included: 6%

Cannes Petit Juas, Alpes-Maritimes New elegant development next to the famous Park of the Croix des Gardes, just 5 minutes to La Croisette by car, with shops on foot. The low rise two apartment buildings include 34 apartments from 1 to 3 bedrooms with vast ground floors or terraces with stunning views. 1 bedroom 1 bathroom off-plan apartments start from €255 000. Possibility to acquire a parking. Bike storage. 30 minutes to Nice airport by car. Low French stamp duty. Provisional delivery at the end of 2027. • A peaceful setting, in the immediate vicinity of the Croix des Gardes natural park • Generous outdoor spaces: balconies, terraces up to 48 m2 and private gardens up to 150 m2 • A strategic location: close to the city centre, beaches, the Croisette, motorways and transport • Only 34 apartments over 2 building Apartments • Innovative architecture: first residence in Cannes with a partial frame and wooden cladding, offering an aesthetic that is both sustainable and warm. Key features: • Contemporary architecture • Landscaped garden • Closed and secure residence by Vigik® keys and videophone • Underground Parking, garage and bicycle storage • Lift • Common areas lit by Presence detectors • Front door with 3-point lock A2P* • Tiles 45 x 45 cm • Individual electric heating • Bathroom equipped with a cabinet Washbasin with mirror, a heated towel rail and tiled to a height of 2m on the grip of the shower and the bathtub • Shutters • Double exterior joinery glazing • Terraces and balconies with tiles on pedestals • Large private lawned gardens CANNES An emblematic city on the Côte d'Azur, Cannes embodies a prestigious art of living, with its splendid surroundings, the mosaic of authentic neighborhoods, the luxurious setting, the services of exceptional quality, everything contributes to making Cannes the ideal city. On the first hills of the city, Le Grand Jas reveals a green residential area, combining serenity and easy living, close to the city center and beaches. Symbols of prestige, The Croisette and the rue d'Antibes are the heart of the city with its live festivals and international events. Shops, Michelin star restaurants, the Fortville market, casinos, couturiers, art galleries add refinement and authenticity. The seaside with its yacht club, its nautical bases and beaches fine sand offers sunny living. Enter the heart of this city through a secure iron-clad gate and a landscaped garden composed of olive trees, magnolias and hackberry trees. The central path, where a wide range of species flourish Mediterranean, colourful and fragrant, leads to the entrance of the apartments, some of which have their own independent entrance. Provisional delivery: End 2027 Low French stamp duty

Cannes Petit Juas, Alpes-Maritimes New elegant development next to the famous Park of the Croix des Gardes, just 5 minutes to La Croisette by car, with shops on foot. The low rise two apartment buildings include 34 apartments from 1 to 3 bedrooms with vast ground floors or terraces with stunning views. 2 bedroom off-plan apartments start from €350 000. Possibility to acquire a parking. Bike storage. 30 minutes to Nice airport by car. Low French stamp duty. Provisional delivery at the end of 2027. • A peaceful setting, in the immediate vicinity of the Croix des Gardes natural park • Generous outdoor spaces: balconies, terraces up to 48 m2 and private gardens up to 150 m2 • A strategic location: close to the city centre, beaches, the Croisette, motorways and transport • Only 34 apartments over 2 building Apartments • Innovative architecture: first residence in Cannes with a partial frame and wooden cladding, offering an aesthetic that is both sustainable and warm. Key features: • Contemporary architecture • Landscaped garden • Closed and secure residence by Vigik® keys and videophone • Underground Parking, garage and bicycle storage • Lift • Common areas lit by Presence detectors • Front door with 3-point lock A2P* • Tiles 45 x 45 cm • Individual electric heating • Bathroom equipped with a cabinet Washbasin with mirror, a heated towel rail and tiled to a height of 2m on the grip of the shower and the bathtub • Shutters • Double exterior joinery glazing • Terraces and balconies with tiles on pedestals • Large private lawned gardens CANNES An emblematic city on the Côte d'Azur, Cannes embodies a prestigious art of living, with its splendid surroundings, the mosaic of authentic neighborhoods, the luxurious setting, the services of exceptional quality, everything contributes to making Cannes the ideal city. On the first hills of the city, Le Grand Jas reveals a green residential area, combining serenity and easy living, close to the city center and beaches. Symbols of prestige, The Croisette and the rue d'Antibes are the heart of the city with its live festivals and international events. Shops, Michelin star restaurants, the Fortville market, casinos, couturiers, art galleries add refinement and authenticity. The seaside with its yacht club, its nautical bases and beaches fine sand offers sunny living. Enter the heart of this city through a secure iron-clad gate and a landscaped garden composed of olive trees, magnolias and hackberry trees. The central path, where a wide range of species flourish Mediterranean, colourful and fragrant, leads to the entrance of the apartments, some of which have their own independent entrance. Provisional delivery: End 2027 Low French stamp duty

Cannes Petit Juas, Alpes-Maritimes New elegant and secure development next to the famous Park of the Croix des Gardes, just 5 minutes to La Croisette by car, with shops on foot. Beautiful 3 bedroom 2 bathroom ground floor apartment with more than 150m2 of private garden with triple aspect. The low rise two apartment buildings include 34 apartments from 1 to 3 bedrooms with vast ground floors or terraces with stunning views. Possibility to acquire a parking. Bike storage. 30 minutes to Nice airport by car. Low French stamp duty. Provisional delivery at the end of 2027. • A peaceful setting, in the immediate vicinity of the Croix des Gardes natural park • Generous outdoor spaces: balconies, terraces up to 48 m2 and private gardens up to 150 m2 • A strategic location: close to the city centre, beaches, the Croisette, motorways and transport • Only 34 apartments over 2 building Apartments • Innovative architecture: first residence in Cannes with a partial frame and wooden cladding, offering an aesthetic that is both sustainable and warm. Key features: • Contemporary architecture • Landscaped garden • Closed and secure residence by Vigik® keys and videophone • Underground Parking, garage and bicycle storage • Lift • Common areas lit by Presence detectors • Front door with 3-point lock A2P* • Tiles 45 x 45 cm • Individual electric heating • Bathroom equipped with a cabinet Washbasin with mirror, a heated towel rail and tiled to a height of 2m on the grip of the shower and the bathtub • Shutters • Double exterior joinery glazing • Terraces and balconies with tiles on pedestals • Large private lawned gardens CANNES An emblematic city on the Côte d'Azur, Cannes embodies a prestigious art of living, with its splendid surroundings, the mosaic of authentic neighborhoods, the luxurious setting, the services of exceptional quality, everything contributes to making Cannes the ideal city. On the first hills of the city, Le Grand Jas reveals a green residential area, combining serenity and easy living, close to the city center and beaches. Symbols of prestige, The Croisette and the rue d'Antibes are the heart of the city with its live festivals and international events. Shops, Michelin star restaurants, the Fortville market, casinos, couturiers, art galleries add refinement and authenticity. The seaside with its yacht club, its nautical bases and beaches fine sand offers sunny living. Enter the heart of this city through a secure iron-clad gate and a landscaped garden composed of olive trees, magnolias and hackberry trees. The central path, where a wide range of species flourish Mediterranean, colourful and fragrant, leads to the entrance of the apartments, some of which have their own independent entrance. Provisional delivery: End 2027 Low French stamp duty

Roquebrune Cap Martin Beach, Alpes-Maritimes Lovely pied-a-terre and rental investment available in the heart of Roquebrune within walking distance to shops, restaurants, the beach and all amenities. This newly built property includes 1 bedroom 1 bathroom and access to a lovely South West facing terrace in a quiet setting. Parking included. Available now. Low French stamp duty. APARTMENTS The residence includes 33 apartments designed for maximum comfort with generous surface areas, private outdoors – terrace or rooftop – with, for some apartments, superb unobstructed views of the city, the hills and the sea for the upper floors: Secure access by video surveillance Lift Green spaces Underground parking with car lift Large format floor tiles (60 x 60 cm) PVC joinery Electric shutters Individual electric heating Thermodynamic hot water tank Fully fitted bathrooms with with wall tiles, vanity unit and heated towel rail LOCATION In the heart of the lively Carnolès district, in Roquebrune-Cap-Martin, this address is part of an environment with sumptuous views and walks to escape. A combination of the serenity of the Riviera and the animation of a seaside resort for a pleasant living environment. A dynamic neighbourhood life with restaurants, shops, urban services and leisure, all the advantages of city life in a relaxed setting. A small town with a thousand-year-old history, Roquebrune-Cap-Martin enjoys a privileged climate between the Principality of Monaco and Menton. Between the medieval hilltop village and Menton, Carnolès is a lively and lively district with all the advantages of city life that can be reached in a few minutes on foot. The train station will take you in a short time to Menton, the Italian border or Monaco. Available January 2025 Low French stamp duty/Notaire fees at around 2%

Situated in a hamlet of Saint Ouen sur Gartempe. this pretty house offers: - on the ground floor. a lovely bright living room with open-plan kitchen. another room which can be used as a large utility room and toilet. - Upstairs. two bedrooms. each with its own shower room and dressing room. The house is heated by a wood-burning stove in the main room and portable electric radiators in the bedrooms. The property also boasts an adjoining workshop. an above-ground swimming pool. a barn opposite and an adjoining garden perfect for enjoying fine weather. The property is located just 10 minutes from Bellac. where you will find supermarkets and local shops. There is also the pretty village of Le Dorat about 7 minutes away. And finally. Limoges. the main city. is around 45 minutes away. A great opportunity for a main residence or second home. combining tranquillity and proximity to Bellac. Price including agency fees : 85 000 € Price excluding agency fees : 77 273 € Buyer commission. tax included: 10%

A lovely 3 bedroom cottage at the end of a small quiet hamlet but within easy distance of a town with all the necessary amenities. This property offers plenty of options to the new owner. Currently with 3 kitchen areas, including one in the barn which has been set up as a separate accommodation (needs completion) there is potential here for self contained rentals with the necessary permissions. The main living area has a bright fully fitted kitchen, lounge, dining room, bedroom and shower room. Attached to the house is a lovely garden, whilst across the small lane is a large parcel of land with outbuildings including a garage and barn which is currently used to house the lovely Bella the Pony. Recently updated with solar water heating, heat pump for house heating and solar panels which feed into the national grid (generating a yearly income), this property offers a lot for someone looking for a holiday home or possible income - or both! Viewing is strongly recommended. Price including agency fees : 178 200 € Price excluding agency fees : 165 000 € Buyer commission, tax included: 8%

EXCLUSIVE TO BEAUX VILLAGES! Sitting in a magical position surrounded by nature at the foot of an ancient chateau. this ready-to-renovate property (subject to necessary permissions) benefits from electricity already on site and mains drainage. The ground floor offers 45 square meters of space to create a large open plan living/dining kitchen opening out onto the secluded garden. An additional small room has its own access, but could be connected to the main space to offer a separate kitchen or bathroom. 39 square meters of space on the first floor could offer two large bedrooms or two bedrooms and a bathroom and the space is flooded with light from all sides by windows or veluxes. The riverside location is a haven of tranquility yet within a few short minutes walk to the town centre of Boussac - a popular and lively town with all necessary commerce, restaurants, bars, a great weekly market and a welcoming community. A rare and unique opportunity - don't miss it!

This beautifully restored farmhouse combines elegance with modern comfort, offering two separate guest accommodations and a spacious main house nestled within a 3 hectares of lush landscape. The property's character has been carefully preserved, providing a tranquil and stylish retreat. The main house offers fabulous living spaces including a beautiful gallery that brings the outside in. There are 4 bedrooms in the main house including 2 that are currently used as offices. The first guest house offers 2 spacious bedrooms including one in the top of one of the two towers with beautiful exposed beams. The second annex is located near the pool area and provides comfortable and spacious single storey living with a charming contemporary feel. The swimming pool, surrounded by a wooden terrace, offers breathtaking panoramic views of the surrounding countryside and rolling hills. With approximately 420 m2 of living space, this property also holds significant potential for expansion, with the possibility of adding an additional 90 m2 of usable area. A 65 m2 room, partially fitted out, connected to a 25 m2 room, provides an excellent opportunity for both residential or professional use. All you need is a little bit of imagination to create the space you need (subject to necessary permissions). This exceptional property is sure to captivate anyone seeking a unique and versatile property within walking distance to a vibrant village and community. Please do not hesitate to contact us for a viewing!

Discover this magnificent equestrian property in the heart of the Pays de Belvès. Nestled in a lush setting, it offers top-quality facilities for horse enthusiasts. The vast outdoor spaces are ideal for leisurely strolls and outdoor training sessions. The estate features a 40x30m sand arena, a 66x20m covered riding arena and a 70x50m grass arena. The stables have 14 boxes (3.5mx3.5m) and offer optimum comfort for the horses. In addition, the infrastructure is well maintained, ensuring safety and serenity for both animals and owners. Offices and a club house are also on site. The property also includes a 4-bedroom house close to the facilities. The interiors are bright and spacious. A heat pump has recently been installed, providing the necessary comfort in winter. There is also a large basement, garage and outbuilding. The riding school is close to the lively village of Belvès, where you'll find all amenities. You can also access a number of trails directly from the property. Please do not hesitate to contact us for further information. Price including agency fees : 461 100 € Price excluding agency fees : 435 000 € Buyer commission, tax included: 6%

Very pretty village with amenities and restaurants, 10 minutes to Beziers, 20 minutes to the coast and very easy access to the natural parc of the Languedoc with its beautiful rivers and lakes.Rare village house with about 120 m2 living space offering three bedrooms, two bathrooms, large garage, two terraces and a heated pool. Ready to move into, at a great price !Ground = Large garage of 28 m2 with electric door, shower room (shower, WC, basin), utility room and pool system.1st = Equipped kitchen of 16,5 m2 (oven, hob, fridge, extractor) with original tiling, and a chimney that also heats the second floor + bathroom of 6,5 m2 (bath, WC, basin) + very bright large lounge of 30 m2 with two bay windows, one opening up to a terrace of 7 m2, the other onto a large terrace of 40 m2 comprising a 3,5×5,5m heated tiled pool.2nd = Hallway distributing to three bedrooms of 11,5 m2 and 10,5 m2 (both with built-in cupboard) and 14 m2 with air conditioning + separate WC + landing of 11,5 m2.Sundry = Annual property tax of 1350 Euros + estimated amount of annual energy consumption for standard use: between 1416 Euros and 1916 Euros per year. Average energy prices indexed on 2021, 2022 and 2023 (including subscriptions) + furniture can be negotiated.Price = 198.000 Euros (Very rare house in a sought-after village with restaurants and amenities. A must see !)The prices are inclusive of agents fees (paid by the vendors). The notaire's fees have to be paid on top at the actual official rate. Information on the risks to which this property is exposed is available on the Geo-risks website: georisques. gouv. fr

This bright house with its garden of over 2900m2 is located 3 km from Sainte-Foy-La-Grande, in a quiet location, and would be ideal for a family with children. It comprises 3 bedrooms, a lounge/dining room with fireplace, a separate kitchen with an indoor barbecue, a shower room, separate toilet and an attached garage. In addition, a double garage is available for all your storage needs or to house several vehicles. Recently renovated, this house has benefited from external insulation work, guaranteeing excellent energy performance. The windows and doors have been replaced with double-glazed models, providing better thermal and acoustic insulation. What's more, the heating system has been modernised with the installation of a heat pump, providing the house with an ecological and economical heating solution, and hot water is produced by a thermodynamic water heater. As you can see, all that's left to do is make this property your own. Contact us today to find out more or to arrange a viewing. Price including agency fees : 214 000 € Price excluding agency fees : 200 000 € Buyer commission, tax included: 7%

Discover this stunning character stone property, perfectly situated in the coveted golden triangle of Albi, Cordes, and Gaillac. With over 8000m2 of land and charming outbuildings. Step inside and be captivated by the enchanting features that ooze charm and character. From the beautiful stone walls to the inviting inglenook fireplace in the spacious 40 m2 dining room, every corner tells a story. The basic kitchen benefits also from an open fireplace, while a convenient pantry, toilet, and shower room add to the functionality of this floor. To the left of the entrance, the cozy 25 m2 living room boasts an elegant arched door leading to the wine cellar, perfect for wine enthusiasts! Upstairs, you’ll find three generous bedrooms (30, 23, and 22m2), a WC, and a large versatile room (55m2) that can be tailored to your needs. Attached to the main house is an expansive living room featuring a modern woodburner, currently serving as a games room/library/living area, complete with a toilet and sink. Ascend the stairs to discover an enormous mezzanine, currently used as guest accommodation, with its own bathroom and WC. This bright and airy space is enhanced by stunning stained glass windows and large French doors that invite the outdoors in. The south-facing garden is a true paradise, adorned with mature trees, serene ponds, and several outbuildings, offering endless possibilities for your personal touch. Just across a charming path, you’ll find a separate vegetable garden with its own water connection, perfect for cultivating your own fresh produce. The property, in its original state has single-glazing and oil-central heating with insulation in the loft and a non-conforming draining system. Don’t miss this incredible opportunity to own a piece of paradise in a prime location! Contact us today to schedule a viewing and experience the magic of this property for yourself! Price including agency fees : 399 000 € Price excluding agency fees : 376 416 € Buyer commission, tax included: 6%

Situated just 60 km from Bordeaux and Royan, 10 minutes from the A10 and the N10, you will find this property nestled in the heart of a wooded estate of approximately 7.5 hectares including approximately 6 hectares entirely fenced and suitable for equestrian activities. The house of approximately 150 m2 offers you a peaceful and natural living environment, ideal for lovers of the countryside or horse owners, with direct access to the forest from the house. As you enter the house you will find a good sized living room, a kitchen-diner which opens onto a veranda and a terrace. Further there are three comfortable sized bedrooms, a shower room and a bathroom, as well as two independent toilets. The house also benefits from a 27m2 cellar below the house which is accessed from the outside of the property. In addition to the fenced hectares, suitable for equestrian activities, the grounds immediately around the house are adorned with trees and flowers. Within the land area are a number of outbuildings, including a closed hangar of approx. 40 m2, another closed hangar of approx.50 m2 and an open hangar of approx. 130 m2, ideal for those who want to keep animals. There has been recent (2024) major work carried out to improve the energy efficiency of the house, inclusive of a heat pump, 16 photovoltaic panels and cellar and a new mixed wood and pellet boiler. If you would like more information or viewing then please contact us. Price including agency fees : 339 200 € Price excluding agency fees : 320 000 € Buyer commission, tax included: 6%

Close to Marmande, this beautiful house offers an ideal living environment for your family. Functional, it comprises a kitchen, lounge, living room and WC on the ground floor. Upstairs, you'll find four bedrooms, one of which has a dressing room, a shower room and a second toilet. This property also has an adjoining guest house in need of updating and several outbuildings, including a tobacco drying shed, with a total surface area of 300 m2, offering great potential for a variety of projects. Located in a pleasant setting close to all amenities, this house combines the charm of the past with generous open spaces. For more information or to arrange a viewing, please contact me today. Price including agency fees : 199 800 € Price excluding agency fees : 185 000 € Buyer commission, tax included: 8%

Come and discover this beautiful family home, located on the outskirts of Bergerac, offering great access to schools, doctors, shops, the airport and more. The outside of this property is truly lovely, with an indoor pool, with the possibility of sliding open all the doors to create a more open feeling. The garden totals 1221 m2, has electric gates and gives access down to a small river. Two garages, a small barn, multiple terraces and extra parking complete the outside area. Moving inside, you’re greeted by the entry/hallway, a kitchen to your left and living/dining area to your right. Moving through the property, there is one bedroom with an en suite bathroom, a further three bedrooms, shower room with toilet and another separate toilet. A separate studio, which could be rented out for an extra income (subject to necessary permissions), is available with this property, containing living room, kitchen bedroom, and en suite shower room and toilet. The studio leads back to the pool area. A large basement completes this property. Don’t hesitate to book your visit today! Price including agency fees : 288 900 € Price excluding agency fees : 270 000 € Buyer commission, tax included: 7%

Nestled in the heart of the Lot-et-Garonne countryside, this charming renovated windmill offers a unique and peaceful retreat surrounded by lush vines. Ideal as a holiday home, the property boasts a large swimming pool, perfect for relaxing and enjoying the serene setting. Spread over three levels, the ground floor features a fully equipped kitchen and a convenient shower room. The first floor is dedicated to a cosy bedroom, while the second floor showcases a bright and airy living room with panoramic views, allowing you to take in the stunning landscape that surrounds the property. Just a short walk from a quaint village with a charming restaurant, this property offers you a true slice of French life. Having been successfully rented out during the summer months for many years, this delightful windmill is a proven gem for those looking to invest in a picturesque getaway or simply enjoy a quiet retreat in the heart of French wine country. Contact us today to schedule a viewing! Price including agency fees : 150 000 € Price excluding agency fees : 137 615 € Buyer commission, tax included: 9%