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
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. 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.
Related calculators
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 and Saskatchewan charge registration and title fees instead of a percentage-based transfer tax, which makes closing materially cheaper there. The territories are similar. 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.