# How the Land Transfer Tax Calculator Works

> Provincial brackets, Toronto municipal tax, first-time buyer relief, and city-level worked examples.

Category: Calculator Guide
Last verified: 2026-08-02
Source: https://ratellow.com/mortgages/land-transfer-tax-calculator/guide

## TL;DR
- Brackets on this page mirror the calculator engine — do not copy a rate-card percent into a closing-tax estimate.
- BC foreign-buyer property transfer tax is a separate 20% surcharge in designated regions and stacks with ordinary PTT.
- Quebec’s droit de mutation (welcome tax) can be invoiced months after closing. Montreal adds higher municipal brackets.