# Toronto First-Time Land Transfer Tax on a $1.1 Million Home

> Provincial plus municipal land transfer tax on a $1.1 million Toronto purchase with the first-time rebate. Rebate offsets provincial tax; municipal levy still due.

Category: Calculator example · land-transfer-tax-calculator
Last verified: 2026-09-12
Source: https://ratellow.com/mortgages/land-transfer-tax-calculator/examples/land-transfer-tax-1100000-toronto-first-time
Live calculator: https://ratellow.com/mortgages/land-transfer-tax-calculator?price=1100000&fthb=1&tor=1

## Worked result
- Purchase price: $1,100,000
- Jurisdiction: Ontario, 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 buyer: Yes

## Toronto stack with first-time relief on the provincial line only
One-point-one million is the second Toronto price this pilot indexes. The engine still walks both schedules. The first-time rebate applies to the provincial portion; Toronto municipal land transfer tax remains payable. That split — rebate on provincial, municipal still due — is why this page exists as its own first-home affidavit case rather than as a clone with the rebate toggled. Read the double-tax scenario for the policy.

### Provincial brackets
$0 - $55,000 at 0.5% → $275.00; $55,000 - $250,000 at 1.0% → $1,950.00; $250,000 - $400,000 at 1.5% → $2,250.00; $400,000 - $2,000,000 at 2.0% → $14,000.00. Provincial subtotal $18,475.

### Municipal layer
Toronto Municipal Land Transfer Tax uses the same brackets as Ontario provincial tax. Municipal subtotal $18,475.

### First-time buyer relief
Provincial rebate $4,000; municipal rebate $4,475. Combined relief $8,475.

### Cash at closing
Total land transfer tax payable $28,475. This is cash; it is not added to the mortgage principal.

## What this band means
One-point-one million first-time inside Toronto is the file that surprises people who thought the rebate cancelled the city. It does not. The rebate is a provincial instrument. The municipal levy is a city by-law. Seven-figure listings in the Junction Triangle, Corso Italia walk-ups, and North York bungalows all hit the same two-column return. This page owns that number. The scenario owns the generic head term. A first-home affidavit, not a subsequent-purchase return, is the paper this band produces.

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.

## Local context
Picture a Junction Triangle condo-townhouse, a Corso Italia walk-up, or a North York bungalow scraping into seven figures — still inside Toronto, still paying the municipal column, but filed as a first-time buyer. The provincial rebate can shrink or zero the ministry line while the City of Toronto column stays. Do not file this as “the Toronto page”; it is the first-time seven-figure Toronto case only. Neighbouring Etobicoke versus North York does not change the municipal schedule; first-time status does change the provincial line. The ministry rebate and the city levy are different statutes sharing a solicitor’s trust account. A first-home affidavit, not a subsequent-purchase return, is the paper this band produces. Dufferin Grove, St Clair West, Seaton Village, Christie Pits, Earlscourt, Fairbank, Humewood, Carleton Village, Silverthorn, and a statutory first-home rebate on the ministry line are unique to this affidavit file.

## Sensitivity
Without the rebate, both columns bite and the payable jumps — that row is the “what if I am not first-time” warning. A higher price walks both schedules. Dropping the Toronto flag at this price is the York Region comparison and is not a first-time lesson. The rebate split is the second axis of this page, not a price swap.

- Price $1,375,000: $39,475 (+$11,000 tax)
- Without first-time buyer rebate: $36,950 (+$8,475 tax)
- Same price elsewhere in Ontario: $14,475 (−$14,000 tax)

## FAQs
### Does the first-time rebate cancel Toronto municipal land transfer tax on a $1.1 million home?
No. The first-time rebate in this example applies to the provincial portion ($4,000 off $18,475). Municipal land transfer tax $18,475 is still due. That is why the method table shows two levies even after the rebate.

### Why is this Toronto example $1.1 million instead of $750,000?
The pilot indexes two Toronto prices so the pages are not doorway copies. This band is the first-time seven-figure case. The scenario on Toronto’s double tax covers the generic head term.

### Is first-time status on this $1.1 million Toronto file a math input or a legal test?
The math input is a toggle. Eligibility is a legal test the closing solicitor applies. This page shows the cash if the toggle is on ($28,475 payable). It does not certify that a buyer at $1,100,000 is a first-time buyer under Ontario rules.

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