Land Transfer Tax Calculator

Land transfer tax on your purchase by province, including Toronto’s municipal tax, first-time buyer relief, and the provinces that charge nothing.

Last reviewed August 2026

No land transfer tax
AB / SK / NL
registration fees only
Toronto pays twice
2×
provincial tax plus a mirrored municipal tax
Parameters

Toronto has an additional Municipal Land Transfer Tax

Rebate up to $4,000 on provincial LTT

LAND TRANSFER TAX

Total Land Transfer Tax

$6,475

Ontario • $500,000 property

Provincial LTT
$6,475
Paid to Ontario at closing
Ontario Land Transfer Tax
$0 - $55,0000.5%
$275
$55,000 - $250,0001.0%
$1,950
$250,000 - $400,0001.5%
$2,250
$400,000 - $2,000,0002.0%
$2,000
Subtotal$6,475
Other Closing Costs (Estimated)
Legal Fees$1,500
Title Insurance$300
Home Inspection$500
Appraisal$350
Total Estimate$2,650
Total Cash Needed at Closing
Land Transfer Tax$6,475
Other Closing Costs$2,650
Total (excl. down payment)$9,125

Add this to your down payment to know total cash required

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What is Land Transfer Tax? Land Transfer Tax (or Property Transfer Tax in BC) is a one-time tax paid when you purchase real estate. It's calculated as a percentage of the purchase price, with rates varying by province.

First-Time Buyer Programs: Most provinces offer rebates or exemptions for first-time home buyers. In Ontario, you can save up to $4,000. In BC, first-time PTT relief is full at or under $500,000, a flat $8,000 through $835,000, and gone at $860,000.

Toronto Alert: If you're buying in Toronto, be aware that you'll pay both provincial and municipal land transfer tax — effectively doubling your LTT costs.

The Ontario brackets, worked through

On a $900,000 Ontario purchase the provincial land transfer tax is $14,475. That is an effective rate of 1.61%, not the 2% headline on the top band, because only the slice above $400,000 is taxed at 2%. A first-time buyer in Toronto owes that $14,475 provincially and $14,475 municipally, claims the $4,000 and $4,475 rebates, and closes with $20,475. The same buyer outside Toronto owes $10,475 after the provincial rebate.

Portion of priceRateTax on a $900,000 purchase
First $55,0000.5%$275
$55,000 – $250,0001.0%$1,950
$250,000 – $400,0001.5%$2,250
$400,000 – $2,000,0002.0%$10,000
Over $2,000,0002.5%—
Provincial total$14,475

What every province charges

Six jurisdictions charge nothing resembling a transfer tax; three use flat rates; the rest use marginal brackets, so only the portion of the price falling inside each band is taxed at that band’s rate. Names differ: British Columbia calls it property transfer tax, Quebec the welcome tax, Nova Scotia a deed transfer tax.

Province or territoryStructureFirst-time buyer relief
OntarioMarginal, 0.5% to 2.5%Rebate up to $4,000
Toronto (municipal)Mirrors the Ontario bracketsRebate up to $4,475
British ColumbiaMarginal, 1% / 2% / 3% / 5%Full exemption to $500,000, $8,000 through $835,000, none at $860,000
QuebecMarginal, 0.5% / 1% / 1.5%; cities may charge more above $500,000 (Montreal up to 4%)Refundable credit up to $5,875, paid after closing (homes from Jan 1, 2026)
ManitobaMarginal, 0% on the first $30K, then 0.5% to 2%None
Nova ScotiaNo provincial LTT; municipal deed transfer tax, 1.0% to 1.5% by municipality (1.5% in Halifax)None
New BrunswickFlat 1%None
Prince Edward IslandFlat 1%Full exemption, no price cap
AlbertaNone — title registration $50 plus $5 per $5,000Not applicable
SaskatchewanNone — land titles fee of 0.4% of value above $6,300Not applicable
Newfoundland and LabradorNone — registration fees onlyNot applicable
YukonFlat transfer fee plus an assurance feeNot applicable
Northwest TerritoriesTransfer fee of $2.00 per $1,000 to $1M (minimum $100), then $1.50 per $1,000Not applicable
NunavutTransfer fee of $1.50 per $1,000 to $1M (minimum $60), then $1.00 per $1,000Not applicable

The same purchase in six cities

CityPriceTax before reliefNote
Toronto$900,000$28,950Provincial and municipal combined
Vancouver$1,100,000$20,000Above the $860,000 first-time buyer ceiling
Ottawa$650,000$9,475$5,475 after the first-time buyer rebate
Montreal$600,000$7,349Montreal 2026 schedule (2% above $552,300)
Halifax$550,000$8,250Flat 1.5% deed transfer tax
Calgary$650,000~$700Title registration fee, no transfer tax

Read across those rows and the geography premium is stark. Priced at the same $900,000, Toronto’s $28,950 is about thirty times the $950 an Alberta registration would cost — and none of it is financeable. It has to be sitting in an account on closing day.

First-time buyer relief, in detail

Ontario’s rebate is capped at $4,000, which fully offsets the tax on a purchase up to roughly $368,000 and shrinks as a percentage of the bill above that. Toronto’s municipal rebate of $4,475 works the same way against the municipal half. Both are claimed through your lawyer at closing.

British Columbia takes the opposite approach with April 1, 2024 bands. A first-time buyer at $500,000 is assessed $8,000 of property transfer tax and exempted from all of it, closing at zero. From $500,000 to $835,000 the exemption holds at a flat $8,000 — the tax on the first $500,000 — so tax is still owed on the portion above. Between $835,000 and $860,000 the exemption phases out, and above $860,000 it is gone entirely, which is why a Vancouver buyer at $1,100,000 pays the full $20,000.

Eligibility in both provinces generally requires that you have never owned a home anywhere in the world, that you are a Canadian citizen or permanent resident, and that you occupy the property as your principal residence within a set window after closing — commonly nine months. Tell your lawyer before closing; a rebate claimed late is far more work than one claimed on the statement of adjustments.

Closing-cost research

Land transfer tax guide →
Provincial rates, rebate eligibility and application deadlines in full.
What buyers pay at closing →
Legal fees, title insurance, adjustments and the rest of the cash requirement.
First-time buyer rebates →
Every federal and provincial credit available, and how they stack.
Programs by province →
Province-by-province breakdown of thresholds and eligibility.
Title insurance →
Lender versus owner policies, what each covers, and the cost.
Quebec closings →
Hypothecs, the notary’s role, and how the welcome tax is handled.
Worked example: double tax →
What Toronto’s municipal tax actually costs a real buyer.
Worked example: BC programs →
How BC first-time buyer relief interacts with the mortgage.
Expected closing costs →
Short answer with sources, from the Ratellow FAQ canon.
Affordability calculator →
Work backwards from the cash you have to the price you can carry.

Worked examples

Each example is a price and a province. The tax is the bracket walk on that price, not a flat percentage. Toronto appears only at the specific prices below.

What land transfer tax costs on a $450,000 Ontario resale

At $450,000 in Ontario, provincial tax before relief is $5,475. Municipal tax is $0 because the file is outside Toronto. Combined rebate $4,000 leaves $1,475 payable. That payable figure is the number to take to the solicitor, not a monthly add-on. If first-time status fails underwriting or at the registry, the sensitivity row without the rebate is the live cheque. Spending the down-payment stash on this tax lowers the price you can support on a re-run of the affordability engine; the two tools do not share a ledger. Read the first-time rebate guide for eligibility tests. This example only shows the arithmetic when the toggle is yes.

Purchase price$450,000
JurisdictionOntario
Provincial tax$5,475
Municipal tax$0
Tax before rebates$5,475
First-time buyer rebate$4,000
Land transfer tax payable$1,475
First-time buyerYes

This Ontario first-home example uses the provincial bracket schedule last verified 2026-09-12. It does not float with the live rate sheet. Open this example in the calculator.

What property transfer tax costs on a $580,000 B.C. resale

At $580,000 in British Columbia, provincial tax is $9,600. Municipal tax is $0. No first-time relief is modelled ($0). Payable $9,600 is cash the conveyancer collects with the Land Title Office filing. It is not a mortgage fee and it is not Ontario land transfer tax by another name. If the purchase is an additional property or a foreign-buyer case, the lawyer will apply a different return than this table. Registration fees still exist on top. Keep the down-payment stash pointed at the price; fund this tax from a separate closing envelope or the affordability cap moves on the next run.

Purchase price$580,000
JurisdictionBritish Columbia
Provincial tax$9,600
Municipal tax$0
Tax before rebates$9,600
First-time buyer rebate$0
Land transfer tax payable$9,600
First-time buyerNo

This Interior British Columbia example uses the Property Transfer Tax schedule last verified 2026-09-12. It does not chase the live mortgage-rate sheet. Open this example in the calculator.

What double land transfer tax costs on a $750,000 Toronto purchase

At $750,000 inside Toronto, provincial tax is $11,475 and municipal tax is $11,475. Rebate $0. Payable $22,950. That stacked cheque is why a Mississauga closing at the same price is a different example. The method table is the walk; the scenario on Toronto’s double land transfer tax is the explainer for why the city charges twice. Do not ask this page to also be that explainer. Do not ask it to apply a first-time rebate. Land transfer tax remains cash. It does not change the amortizing payment. Take $22,950 to the solicitor as a trust-cheque line, not as a monthly add-on.

Purchase price$750,000
JurisdictionOntario, City of Toronto
Provincial tax$11,475
Municipal tax$11,475
Tax before rebates$22,950
First-time buyer rebate$0
Land transfer tax payable$22,950
First-time buyerNo

This Toronto subsequent-purchase example uses provincial and municipal schedules last verified 2026-09-12. It does not update when posted mortgage rates move. Open this example in the calculator.

What first-time double tax costs on a $1.1 million Toronto home

At $1,100,000 inside Toronto with first-time status yes, provincial tax $18,475 is reduced by provincial rebate $4,000. Municipal tax $18,475 is reduced only by municipal rebate $4,475. Payable $28,475. The ministry line can look small while the city line still dominates the solicitor’s trust cheque. That is the lesson this band exists to print. Eligibility remains a legal test; the engine only models the toggle. Land transfer tax is still not a monthly payment. First-time GST or HST rebates on new construction are a different program and are not in this table. Take the payable figure to the closing solicitor as a trust-cheque line.

Purchase price$1,100,000
JurisdictionOntario, City of Toronto
Provincial tax$18,475
Municipal tax$18,475
Tax before rebates$36,950
First-time buyer rebate$8,475
Land transfer tax payable$28,475
First-time buyerYes

This Toronto first-time example uses provincial and municipal schedules last verified 2026-09-12. Posted mortgage rates do not rewrite the brackets. Open this example in the calculator.

What mutation duties cost on a $1.4 million Quebec property

At $1,400,000 in Quebec, the engine’s provincial-named line is $19,111 and municipal $0, totalling $19,111 payable with rebate $0. Treat the payable as mutation duties to the municipality. The notary’s statement of adjustments is where it appears. Lenders do not collect it as a hypothec fee. Ontario first-time tables do not map here; Quebec relief, if any, is a municipal program this page does not certify. Do not finance the welcome tax into the hypothec as an afterthought — that is a new loan amount and a different qualification test. The land-transfer-tax guide explains the family of levies; this page is the one-point-four million Quebec instance.

Purchase price$1,400,000
JurisdictionQuebec
Provincial tax$19,111
Municipal tax$0
Tax before rebates$19,111
First-time buyer rebate$0
Land transfer tax payable$19,111
First-time buyerNo

This Quebec welcome-tax example uses municipal mutation-duty brackets last verified 2026-09-12. It is not tied to the live mortgage-rate sheet. Open this example in the calculator.

What property transfer tax costs on a $1.8 million B.C. house

At $1,800,000 in British Columbia, provincial tax $34,000, municipal $0, rebate $0, payable $34,000. The conveyancer remits PTT with the Land Title Office filing. It is not added to the mortgage. If the buyer is a foreign national or this is an additional home, the additional-property overlay this page left off becomes the live return and $34,000 is the wrong number. Ask that question before you trust this table. Fund PTT outside the down-payment box or the affordability cap moves. Port Moody and Coquitlam listings in this band still file through New Westminster.

Purchase price$1,800,000
JurisdictionBritish Columbia
Provincial tax$34,000
Municipal tax$0
Tax before rebates$34,000
First-time buyer rebate$0
Land transfer tax payable$34,000
First-time buyerNo

This Metro Vancouver-band example uses the Property Transfer Tax schedule last verified 2026-09-12. Live mortgage quotes do not rewrite it. Open this example in the calculator.

Land transfer tax FAQs

Which provinces have no land transfer tax?▾
Alberta, Saskatchewan and Newfoundland and Labrador charge no land transfer tax. Buyers there still pay title registration fees, which are small by comparison — an Alberta title registration on a $650,000 purchase runs about $700 against the $9,475 an Ontario buyer would owe on the same price, and Saskatchewan’s title fee is 0.4% of the value (about $2,600). Yukon, the Northwest Territories and Nunavut also use fee schedules rather than a percentage tax.
Why do Toronto buyers pay land transfer tax twice?▾
The City of Toronto levies a Municipal Land Transfer Tax on top of the Ontario provincial tax, and it mirrors the provincial bracket structure almost exactly. The practical effect is that a Toronto purchase costs roughly double the provincial figure. On a $900,000 home that is $14,475 provincially plus $14,475 municipally, or $28,950 before any rebate. No other Ontario municipality charges its own land transfer tax.
How much is the first-time buyer land transfer tax rebate?▾
Ontario refunds up to $4,000 of provincial land transfer tax, which fully covers a purchase up to about $368,000 and reduces the bill on anything above it. Toronto adds a separate municipal rebate of up to $4,475. British Columbia is structured as an exemption rather than a rebate: full relief up to $500,000, a flat $8,000 (the tax on the first $500,000) through $835,000, then phasing out to nothing by $860,000. Quebec has no relief at closing, but since January 1, 2026 its refundable home access tax credit repays first-time buyers up to $5,875 of welcome tax after the fact. Prince Edward Island fully exempts first-time buyers with no price cap.
Can I add land transfer tax to my mortgage?▾
No. Land transfer tax is a closing cost payable in cash, and lenders will not finance it — in fact they require you to demonstrate you have it available on top of your down payment. This is the most common reason an otherwise approved purchase falls apart at the last minute. Budget it as part of your cash-to-close alongside legal fees, title insurance and any sales tax on mortgage default insurance.
When do I pay it, and who handles the filing?▾
It is paid at closing through your real estate lawyer, or in Quebec through the notary, as part of the statement of adjustments. First-time buyer relief is claimed at the same time in most jurisdictions, which is why you must tell your lawyer you are a first-time buyer before closing rather than after. Ontario allows a late claim, but only within 18 months of registration, and it is considerably more paperwork than claiming it on the adjustments.
What is the BC foreign buyer tax?▾
British Columbia charges an additional property transfer tax of 20% on residential property acquired by foreign nationals, foreign corporations and taxable trustees in designated regions. On a $1,100,000 Vancouver purchase that is $220,000 on top of the $20,000 of ordinary property transfer tax. It is separate from, and stacks with, the federal restrictions on non-Canadian purchases of residential property.
Does Quebec really call it a welcome tax?▾
The taxe de bienvenue is the colloquial name; the formal one is the droit de mutation immobilière. The 2026 statutory schedule is 0.5% on the first $62,900, 1.0% to $315,000 and 1.5% above that. A municipality may set a higher rate on the portion above $500,000 (up to 3%, and Montreal has its own schedule reaching 4%), so a buyer in Montreal or Quebec City pays more than the statutory calculation alone suggests. In Montreal in 2026 the rate is 2% from $552,300 to $1,104,700, 2.5% to $2,136,500, 3.5% to $3,113,000 and 4% above.

Verified 2026-08-29