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Land transfer tax

Land transfer tax calculator

Compute provincial and municipal land transfer tax for any Canadian purchase. Toronto adds its own MLTT layer; Quebec municipalities (Montreal) charge graduated welcome-tax rates. AB and SK have no LTT.

Your purchase

Your land transfer tax

Net total owed
$10,875
Provincial LTT$10,875
Gross before rebate$10,875
If your property is inside the City of Toronto, also select Toronto to add the Municipal Land Transfer Tax — it's another full LTT layer.
View bracket-by-bracket math
BracketRateTaxableTax
$0–$55,0000.50%$55,000$275
$55,000–$250,0001.00%$195,000$1,950
$250,000–$400,0001.50%$150,000$2,250
$400,000–$2,000,0002.00%$320,000$6,400
Tax by bracket
$0–$55,0000.50% provincial
$275
$55,000–$250,0001.00% provincial
$1,950
$250,000–$400,0001.50% provincial
$2,250
$400,000–$2,000,0002.00% provincial
$6,400

Estimate only. Confirm with your lawyer before closing. Data verified 2026-01-01.

How land transfer tax works in Canada

Most provinces charge a tax on real-estate transfers, calculated as a graduated percentage of the purchase price. Brackets work like income tax — each rate applies only to the portion of price within that band. AB, SK, and the three territories have nominal registration fees instead of a true LTT.

Provincial + municipal layers

Ontario adds a Municipal Land Transfer Tax (MLTT) when the property is inside the City of Toronto — effectively doubling the tax for Toronto purchases (with separate luxury surtaxes above $3M). Quebec municipalities, notably Montreal, charge their own graduated rates that exceed the provincial schedule above $500k.

First-time buyer rebates

BC, ON, PE, and Toronto offer rebates for first-time buyers. The structures vary — BC offers full PTT exemption up to $500k with a partial phase-out to $525k. Ontario caps the rebate at $4,000 (provincial) plus $4,475 (Toronto). PE provides a full rebate when the property is ≤ $200k. Eligibility commonly requires the buyer to be ≥ 18, a Canadian citizen or PR, and occupying the home as their principal residence within 9 months.

Per-province pages

Detailed rate schedules, rebate eligibility rules, and worked examples for each province are available on the per-province pages.

Quick rate reference by province

  • Ontario — 0.5% / 1.0% / 1.5% / 2.0% / 2.5% brackets up to $2M+. Toronto MLTT mirrors the provincial schedule with luxury surtax above $3M.
  • British Columbia (PTT) — 1.0% / 2.0% / 3.0% / 5.0% brackets up to $3M+. Foreign buyer tax adds 20% in designated regions.
  • Quebec (welcome tax) — graduated schedule, set by municipality. Montreal's exceeds provincial above $500k.
  • Manitoba — 0% / 0.5% / 1.0% / 1.5% / 2.0% brackets.
  • Nova Scotia / New Brunswick / PEI / Newfoundland — flat or graduated provincial tax around 1.0–1.5%.
  • Alberta / Saskatchewan / Yukon / NWT / Nunavut — registration fees only, typically $100–$1,000 depending on price.

Worked examples — same $750,000 home, four provinces

  • Calgary, AB: nominal registration fee ~$200 (no LTT)
  • Vancouver, BC: PTT = $13,000 (1% on first $200k + 2% on next $1.8M, then 3% above $2M — so $13,000 for $750k); first-time buyer rebate phases out above $525k
  • Toronto, ON: provincial LTT ~$11,475 + Toronto MLTT ~$11,475 = $22,950 total; first-time buyer rebate up to $4k + $4,475 = $8,475 (net ~$14,475)
  • Montreal, QC: welcome tax ~$10,000 (graduated, no general rebate)

The difference between Calgary and Toronto on the same $750k home: more than $22,000 of one-time closing cost. Worth factoring into a relocation decision.

First-time buyer rebates — full eligibility rules

  • Ontario: rebate up to $4,000 of provincial LTT. Buyer must be 18+, Canadian citizen or PR, occupying the home as principal residence within 9 months, and never previously have owned a home anywhere in the world.
  • Toronto: additional MLTT rebate up to $4,475 with the same eligibility.
  • BC: full PTT exemption up to $500k purchase price, phasing out to $525k; further newly built home exemption up to $750k purchase price.
  • PEI: full LTT rebate when property ≤ $200,000.
  • Other provinces: no formal LTT rebate, but some offer separate first-time buyer programs.

What to budget for at closing

LTT is just one closing cost. Plan for legal fees ($1,500–$2,500), title insurance ($300–$500), property tax adjustment, home inspection, moving costs, and CMHC PST if applicable. See the total closing costs calculator to estimate the full bill.

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