Land transfer tax calculator
Work out the land transfer tax due in cash at closing on any Canadian purchase — provincial brackets, Toronto's second municipal tax, Montreal's higher rates and the first-time buyer exemptions — and see the land titles fee instead where there is no tax.
Your purchase
Your land transfer tax
View bracket-by-bracket math
| Bracket | Rate | Taxable | Tax |
|---|---|---|---|
| $0–$55,000 | 0.50% | $55,000 | $275 |
| $55,000–$250,000 | 1.00% | $195,000 | $1,950 |
| $250,000–$400,000 | 1.50% | $150,000 | $2,250 |
| $400,000–$2,000,000 | 2.00% | $320,000 | $6,400 |
Estimate only. Confirm with your lawyer before closing.
Rules checked: September 2026. Source: Ontario official source
How land transfer tax works in Canada
Most provinces tax a transfer of real estate as a percentage of the price. Where there are brackets they work like income tax — each rate applies only to the portion of the price inside that band. Alberta, Saskatchewan, Newfoundland and Labrador and the three territories have no transfer tax; buyers pay land titles or deed registration fees instead, which in Saskatchewan (0.4% of value) are larger than the phrase “no transfer tax” suggests.
Provincial and municipal layers
Toronto charges a Municipal Land Transfer Tax on top of Ontario's, on the same price, which roughly doubles the bill; from April 1, 2026 its rates on homes above $3 million run from 4.4% to 8.6%. In Quebec the transfer duties are collected by the municipality, and Montreal applies rates above the base schedule on the portion of a price over $552,300. Nova Scotia's deed transfer tax is set municipality by municipality.
First-time buyer relief, by province
- Ontario: refund of up to $4,000 of the provincial tax. You must be 18 or older, a Canadian citizen or permanent resident, never have owned a home anywhere in the world (nor your spouse while you were spouses), and move in within nine months (ontario.ca).
- Toronto: a separate municipal rebate of up to $4,475 per the City's rebate page — the City has been reviewing the amount, so confirm it (toronto.ca).
- British Columbia: exemption on the first $500,000 of value (up to $8,000) for homes worth up to $835,000, phasing out to nothing at $860,000; a separate newly built home exemption applies to new homes up to $1,100,000, phasing out at $1,150,000 (gov.bc.ca).
- Prince Edward Island: full exemption for a qualifying first-time buyer, with no price limit.
- Quebec: no exemption at closing, but from 2026 a refundable tax credit of up to $5,875 of the duties, reduced above $750,000 and nil at $1 million (Finance Québec).
- Manitoba, New Brunswick, Nova Scotia, Newfoundland and Labrador: no provincial first-time buyer relief on the transfer tax or fee.
Quick rate reference by province
- Ontario — 0.5% / 1.0% / 1.5% / 2.0% / 2.5% brackets, the top one on residential value over $2M. Toronto adds its own municipal tax.
- British Columbia — 1% / 2% / 3%, plus a further 2% on residential value above $3M. Foreign entities pay an additional 20% in specified areas.
- Quebec — 0.5% / 1.0% / 1.5% on 2026 thresholds of $62,900 and $315,000; Montreal adds higher bands.
- Manitoba — 0% / 0.5% / 1.0% / 1.5% / 2.0% brackets.
- New Brunswick and PEI — flat 1% of the greater of price or assessed value. Nova Scotia — 1% to 1.5% by municipality. Newfoundland and Labrador — a Registry of Deeds fee, not a percentage tax.
- Alberta, Saskatchewan and the territories — land titles fees only (Alberta $50 plus $5 per $5,000 of value; Saskatchewan 0.4% of value).
Worked examples — the same $750,000 home in four cities
- Calgary, AB: no transfer tax; the land titles transfer fee is about $800, plus the mortgage registration fee
- Vancouver, BC: 1% on the first $200,000 plus 2% on the next $550,000 = $13,000; a qualifying first-time buyer saves $8,000 (the price is under $835,000), paying $5,000
- Toronto, ON: provincial $11,475 + municipal $11,475 = $22,950; a first-time buyer claiming both rebates ($4,000 + $4,475) pays about $14,475
- Montreal, QC: about $10,350 on the 2026 bands; a qualifying first-time buyer recovers $5,875 afterwards through the refundable tax credit
Calgary against Toronto on the same home is a difference of more than $22,000 of cash due at closing — worth factoring into a relocation decision.
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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Questions about this calculator
- Who pays land transfer tax in Canada?
- The buyer pays it, on closing, to the province — and in Toronto, a second municipal tax on top of the provincial one. It is due in cash at closing and cannot be added to the mortgage, which is why it is the closing cost that most often catches first-time buyers short.
- Are there rebates for first-time buyers?
- Several provinces offer a first-time-buyer rebate or exemption, and Toronto has its own on the municipal portion. Eligibility usually turns on never having owned a home anywhere in the world, and on the ceilings and amounts current at your closing date. Confirm the figure with your lawyer before budgeting on it.
- Which provinces have no land transfer tax?
- Alberta, Saskatchewan and Newfoundland and Labrador charge title or deed registration fees instead of a land transfer tax, and so do the three territories. Saskatchewan's fee is a percentage of value, but a small one. Everywhere else the tax scales with purchase price.
- Is land transfer tax charged on a new build?
- Yes, on the purchase price, and it is normally payable at final closing rather than at the time you sign the purchase agreement. On a new build you may also owe GST or HST, which is a separate calculation with its own rebate.