Land Transfer Tax Calculator Canada · 2026

Canada's land transfer tax calculator, verified province by province.

Q: How much is land transfer tax on $800,000 in Ontario?

Ontario land transfer tax on an $800,000 home is $12,475 for a non-Toronto purchase. Calculation: 0.5% on the first $55,000 ($275) + 1.0% on $55,000–$250,000 ($1,950) + 1.5% on $250,000–$400,000 ($2,250) + 2.0% on $400,000–$800,000 ($8,000) = $12,475. In Toronto, you pay this amount plus a municipal land transfer tax of the same amount, for a combined total of $24,950.

Q: How is land transfer tax calculated in Ontario?

Ontario land transfer tax uses marginal brackets applied to the purchase price: 0.5% on the first $55,000, 1.0% from $55,000 to $250,000, 1.5% from $250,000 to $400,000, 2.0% from $400,000 to $2,000,000, and 2.5% above $2,000,000 for properties containing one or two single-family residences.

Q: Who pays the land transfer tax in Ontario, buyer or seller?

The buyer pays land transfer tax in Ontario, not the seller. It is due on closing day when the title is registered with the Ontario Land Registry Office and must be paid in cash (it cannot be rolled into your mortgage).

Q: How is land transfer tax calculated in BC?

British Columbia's Property Transfer Tax (PTT) applies marginal rates: 1% on the first $200,000, 2% from $200,000 to $2,000,000, 3% from $2,000,000 to $3,000,000, and a further 2% on the residential portion above $3,000,000 (making the effective rate 5% on that top portion). First-time buyers get a full exemption up to $835,000.

Q: What is the Toronto land transfer tax?

Toronto's Municipal Land Transfer Tax (MLTT) is charged by the City of Toronto in addition to the Ontario provincial LTT. Base rates mirror Ontario's. Effective April 1, 2026, new luxury brackets apply to homes above $3 million: 4.4%, 5.45%, 6.5%, 7.5%, and 8.6%.

Instant, accurate estimates for every Canadian province and territory — plus Toronto MLTT (including the April 2026 luxury brackets), Montreal's welcome tax, first-time home buyer rebates, and foreign buyer surcharges. Rates verified against Ontario.ca, gov.bc.ca, City of Toronto, Ville de Montréal, and every provincial Land Titles authority.

Step 1 · Choose your province

Which province or territory?

Step 2 · Enter your purchase details

Tell us about your purchase

Purchase price Fair market value on closing

$0$1.25M$2.5M$3.75M$5M+

Buyer situation First-time home buyer Canadian citizen/PR · home is your principal residence · never owned before Foreign buyer / non-resident Triggers NRST (ON), Additional PTT (BC) or MNRST (Toronto) Newly built home Relevant for BC newly-built home exemption (up to $1.1M)

Your estimated 2026 land transfer tax

Ontario · outside Toronto

payable at closing

Provincial / base $0

Municipal —

First-time rebate —

Effective rate 0.00%

How this was calculated

Step-by-step breakdown

Rate schedule · Ontario · 2026

Purchase price	Land transfer tax

Cross-province comparison

How your land transfer tax compares nationally

Same purchase price, different province. See exactly where closing costs are cheapest — and where they hit hardest.

Understanding land transfer tax in Canada

What is land transfer tax and how is it calculated?

Land transfer tax is a one-time tax you pay to your province (and sometimes your municipality) when property changes hands. It is payable by the buyer — not the seller — and is due on closing day, when your lawyer registers title at the land registry office. Every Canadian province except Alberta and Saskatchewan charges a land transfer tax; those two provinces charge much smaller land title registration fees instead.

The tax goes by different names across Canada. Ontario, Manitoba and New Brunswick call it "Land Transfer Tax." British Columbia uses "Property Transfer Tax." Quebec calls it "droits de mutation immobilière" — or more colloquially, the "welcome tax" (taxe de bienvenue). Nova Scotia uses "Deed Transfer Tax." Despite the different names, the underlying principle is the same: a percentage of the purchase price paid once, at closing.

Buyer pays, at closing

Land transfer tax is always paid by the buyer and is due on closing day. It cannot typically be rolled into your mortgage — you need cash in hand.

Marginal brackets, like income tax

Most provinces use marginal tiers. Only the portion of your price inside each bracket is taxed at that bracket's rate — not the whole price at the top rate.

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Toronto and Montreal double up

Toronto adds a municipal land transfer tax that essentially doubles the provincial amount. Montreal uses its own higher welcome tax brackets instead of Quebec's standard rates.

First-time buyer rebates

Ontario, BC, PEI and the City of Toronto offer first-time home buyer rebates. Manitoba, Quebec, Nova Scotia, New Brunswick and Newfoundland do not.

Three different closing-cost taxes

Land transfer tax vs property tax vs GST — what's the difference?

Three common taxes catch Canadian home buyers out, and they're regularly confused. Here's how they differ:

Feature	Land transfer tax	Annual property tax	GST / HST
Levied by	Province (± municipality)	Municipality	Federal (± provincial)
Frequency	Once, on purchase	Every year	Once, on purchase (new builds only)
Applies to resale homes?	Yes	Yes	No
Applies to new homes?	Yes	Yes	Yes (with rebates)
First-time buyer rebate?	Some provinces	No	Federal GST rebate available

Rule of thumb

Property tax pays for your local municipal services every year. Land transfer tax pays for the province (or city) once, on closing day. GST applies only to brand-new builds. This calculator covers just land transfer tax.

At-a-glance · Resident buyer · 2026

How much is land transfer tax on a $500K, $800K, $1M or $1.5M home?

The headline figures below compare what a Canadian resident buyer (not first-time, not foreign) would pay in each jurisdiction. Toronto figures include both Ontario LTT + Toronto MLTT. Montreal figures use Montreal's welcome tax brackets.

Province / city	$500K	$800K	$1M	$1.5M	$2M
Ontario (non-Toronto)	$6,475	$12,475	$16,475	$26,475	$36,475
Toronto (ON + MLTT)	$12,950	$24,950	$32,950	$52,950	$72,950
British Columbia	$8,000	$14,000	$18,000	$28,000	$38,000
Quebec (non-Montreal)	$5,699	$10,199	$13,199	$20,699	$28,199
Montreal	$5,904	$10,404	$14,300	$24,300	$34,300
Manitoba	$7,720	$13,720	$17,720	$27,720	$37,720
Alberta	$550	$850	$1,050	$1,550	$2,050
Saskatchewan	$2,000	$3,200	$4,000	$6,000	$8,000
Nova Scotia (Halifax)	$7,500	$12,000	$15,000	$22,500	$30,000
New Brunswick	$5,000	$8,000	$10,000	$15,000	$20,000
PEI	$5,000	$8,000	$10,000	$15,000	$20,000
Newfoundland & Labrador	$2,098	$3,298	$4,098	$6,098	$8,098

Figures are for resident buyers of resale homes, 2026 rates. Alberta and Saskatchewan fees are approximations of the combined title registration + mortgage registration. BC assumes non-residential surcharge does not apply at these prices. Toronto figures reflect the MLTT structure in effect before and after April 1, 2026 — at these price points the totals are unchanged.

Province by province · 2026

Land transfer tax by Canadian province

Every province sets its own land transfer tax. Here are the key rules for 2026, with direct links to each government source.

Ontario

Ontario LTT 2026

Rate structure: 0.5% → 2.5% marginal
Top rate: 2.5% above $2M (SFR)
First-time rebate: Up to $4,000
Foreign buyer (NRST): 25% on residential

Ontario's 5-tier bracket system last changed January 2017. Buyers in Toronto also pay MLTT — see below.

Toronto (MLTT)

Toronto MLTT 2026

Structure: Mirrors Ontario + luxury tiers
New luxury rates: Effective April 1, 2026
Top rate: 8.6% above $20M
First-time rebate: Up to $4,475

April 2026 brings steeper brackets above $3M: 4.4%, 5.45%, 6.5%, 7.5%, and 8.6% at the top.

British Columbia

BC PTT 2026

Rate structure: 1% / 2% / 3% + 2% surtax
$3M+ residential: 5% effective
First-time exemption: Full to $835,000
Foreign buyer (Addn'l PTT): 20% in designated areas

BC's thresholds increased dramatically in April 2024 — the first-time exemption went from $500K to $835K.

Quebec

Quebec Welcome Tax 2026

Rate structure: 0.5% → 1.5% (base)
Montreal luxury tiers: 2% / 2.5% / 3.5% / 4%
Administered by: Municipalities
First-time rebate: Montreal HBAP only

Brackets are indexed annually to Quebec's CPI. 2026 thresholds were updated January 1.

Manitoba

Manitoba LTT 2026

Threshold: $30,000
Top rate: 2% above $200,000
Registration fee: $70 flat
First-time rebate: None

Manitoba's rates haven't changed in years. No first-time buyer rebate makes it relatively expensive for new buyers.

Alberta

Alberta 2026

Land transfer tax: None
Registration fee: $50 + $5/$5,000 value
Mortgage reg. fee: $50 + $5/$5,000 principal
Updated: October 20, 2024

Alberta has no land transfer tax — just small title registration fees. A major saving vs Ontario or BC.

Saskatchewan

Saskatchewan 2026

Land transfer tax: None
Land titles fee: 0.4% above $6,300
Low band: $25 flat ($500–$6,300)
First-time rebate: N/A

Saskatchewan also avoids LTT. The 0.4% title fee is the second-smallest closing cost in Canada after Alberta.

Nova Scotia

Nova Scotia DTT 2026

Structure: Municipal flat rate
Halifax rate: 1.5% of price
Typical range: 0.5% – 1.5%
First-time rebate: None

Nova Scotia's Deed Transfer Tax is set by each municipality. Halifax Regional Municipality uses the maximum 1.5%.

New Brunswick

New Brunswick RPTT 2026

Rate: 1.0% flat
Applied to: Higher of price or assessment
First-time rebate: None
Foreign surcharge: None

Simple flat rate. No brackets, no tiers, no rebates — just 1% of the assessed value or purchase price, whichever is greater.

Prince Edward Island

PEI RPTT 2026

Rate: 1.0% flat
First-time exemption: Full under $200,000
Foreign surcharge: None
Administered by: Taxation & Property Records

PEI charges the same 1% flat rate as New Brunswick, but offers a full first-time buyer exemption under $200,000.

Newfoundland & Labrador

NL Deed Registration 2026

Land transfer tax: None
Registration of deeds: $100 + $0.40/$100 over $500
Mortgage reg. fee: Same structure
First-time rebate: N/A

NL has no land transfer tax — just a modest deed registration fee. Like Alberta, closing costs are genuinely low here.

Legitimate strategies

How to reduce your Canadian land transfer tax bill

You can't "avoid" land transfer tax on a standard home purchase, but several legitimate reductions exist. Use them. The list below is general information only — confirm with your lawyer before relying on any exemption.

Claim the first-time home buyer rebate. Ontario: up to $4,000 (full rebate below $368,333). Toronto: up to $4,475 more. BC: full exemption up to $835,000. PEI: exempt under $200,000. You must be a Canadian citizen or permanent resident and never have owned a home anywhere in the world.
Use the newly built home exemption (BC). British Columbia waives PTT on brand-new homes valued up to $1,100,000 (partial exemption to $1,150,000). This is separate from the first-time buyer exemption and open to move-up buyers too.
Transfer between close family for no consideration. Most provinces exempt transfers between spouses and close family members when no money changes hands and no mortgage is assumed. Ontario specifically allows "natural love and affection" transfers.
Consider Alberta or Saskatchewan. If you're comparing interprovincial job offers, factor in closing costs. A $1M home in Toronto costs $32,950 in LTT. The same home in Calgary costs about $1,050. That's the down payment on a second vehicle.
Split ownership strategically. If one co-buyer is a first-time buyer and the other isn't (e.g. parent + child), the first-time buyer can often still claim a partial rebate on their share in Ontario.
Close before April 1, 2026 (Toronto luxury). If you're purchasing a Toronto home above $3 million, closing before April 1, 2026 uses the old (lower) MLTT luxury brackets. On a $5M purchase the difference is tens of thousands.

What not to do

Understating the purchase price on the deed to reduce tax is tax fraud. Province-registered deeds are cross-checked against actual consideration; penalties are significant. Your lawyer will not participate in this.

Common questions

Frequently asked questions

How much is land transfer tax on $800,000 in Ontario?

Ontario land transfer tax on an $800,000 home is $12,475 for a non-Toronto purchase. Calculation: 0.5% on the first $55,000 ($275) + 1.0% on $55,000–$250,000 ($1,950) + 1.5% on $250,000–$400,000 ($2,250) + 2.0% on $400,000–$800,000 ($8,000) = $12,475. In Toronto you pay this amount plus a municipal LTT of the same amount, for a combined $24,950. First-time buyers can claim up to $4,000 Ontario + $4,475 Toronto rebates.

How is land transfer tax calculated in Ontario?

Ontario LTT uses marginal brackets: 0.5% on the first $55,000, 1.0% from $55,000 to $250,000, 1.5% from $250,000 to $400,000, 2.0% from $400,000 to $2,000,000, and 2.5% above $2,000,000 (for properties containing one or two single-family residences). Each portion is taxed at its own rate — not the whole price at the top rate. First-time buyers can receive a refund of up to $4,000.

How to avoid land transfer tax in Ontario?

You can't avoid Ontario LTT on a standard purchase, but you can legitimately reduce it by: claiming the first-time home buyer refund (up to $4,000, full rebate under $368,333); using the spousal/family transfer exemption when no consideration is given; buying in a rural area so you're not in Toronto (which adds MLTT); and transferring between entities for no monetary consideration. Schemes that promise to "beat" LTT should always be checked with a real estate lawyer.

Who pays the land transfer tax in Ontario — buyer or seller?

The buyer pays. Always. It's due on closing day when your real estate lawyer registers title at the Land Registry Office. LTT must be paid in cash — it cannot be rolled into your mortgage. Your lawyer will collect it as part of your closing funds.

How much does it cost to transfer ownership of a house in Ontario?

For a $1,000,000 home in Toronto, expect around $35,000–$37,000 in total transfer costs: $16,475 Ontario LTT + $16,475 Toronto MLTT + roughly $2,000–$2,500 in legal fees + $300–$500 in title insurance + small registration fees. Outside Toronto on the same home you'd pay about $19,000–$20,000 total (Ontario LTT only + legal fees).

How is land transfer tax calculated in Manitoba?

Manitoba LTT uses marginal brackets: 0% on the first $30,000, 0.5% from $30,000 to $90,000, 1.0% from $90,000 to $150,000, 1.5% from $150,000 to $200,000, and 2.0% on any portion above $200,000. A flat $70 registration fee is also charged. Manitoba has no first-time home buyer rebate, so all buyers pay the full amount.

Does Manitoba have a land transfer tax rebate?

No. Manitoba does not offer a first-time home buyer rebate. This makes Manitoba relatively expensive for new buyers compared to Ontario or BC. Several exemptions exist for transfers between spouses and close family where no money changes hands, but there's no rebate for standard first-time purchases.

How to avoid land transfer tax in Manitoba?

Legitimate Manitoba exemptions include: transfers between spouses for no consideration; transfers into or out of a trust where no money changes hands; certain family farm transfers; and transfers correcting a title error. There is no first-time buyer program — all standard purchases pay the full marginal rate.

How is land transfer tax calculated in BC?

BC's Property Transfer Tax: 1% on the first $200,000, 2% from $200,000–$2,000,000, 3% from $2,000,000–$3,000,000, plus an additional 2% surtax on the residential portion above $3,000,000 (effectively 5% on that top portion). First-time buyers get a full exemption up to $835,000 as of April 2024. Newly built homes are fully exempt up to $1.1M. Foreign buyers in designated areas pay an additional 20% PTT.

How do Alberta and Saskatchewan avoid having land transfer tax?

They simply chose not to impose one. Alberta charges $50 + $5 per $5,000 of property value as a land title registration fee, plus the same structure for mortgage registration — a few hundred dollars total on most homes. Saskatchewan charges a 0.4% land titles fee above $6,300. On a $1M home, Alberta's total fees are about $1,050; Saskatchewan's are about $4,000. Compare that to Ontario's $16,475 and you can see the appeal.

What is the Toronto land transfer tax?

Toronto's Municipal Land Transfer Tax (MLTT) is charged by the City of Toronto in addition to the Ontario provincial LTT. Base rates mirror Ontario's: 0.5% / 1.0% / 1.5% / 2.0% / 2.5% up to $3M. Effective April 1, 2026, luxury brackets apply above $3M: 4.4% ($3M–$4M), 5.45% ($4M–$5M), 6.5% ($5M–$10M), 7.5% ($10M–$20M), and 8.6% above $20M. First-time buyers can claim up to $4,475 of municipal rebate in addition to the $4,000 Ontario rebate.

How much is land transfer tax on a $1 million home in Toronto?

On a $1,000,000 home in Toronto you pay $16,475 Ontario LTT + $16,475 Toronto MLTT = $32,950 total. First-time buyers can reduce this by up to $8,475 ($4,000 Ontario + $4,475 Toronto rebates), for a net $24,475 payable at closing.

How is Quebec's welcome tax (taxe de bienvenue) calculated?

Quebec's welcome tax uses marginal brackets administered municipally. 2026 provincial base rates: 0.5% on the first $62,900, 1.0% from $62,900 to ~$315,000, and 1.5% above that. Montreal adds higher luxury tiers: 2% from $552,300, 2.5% from $1,104,700, 3.5% from $2,136,500, and 4% above $3,113,000. Your municipality bills you directly; payment is due within 30 days.

Is land transfer tax refundable in Ontario?

First-time home buyers in Ontario can claim a refund of up to $4,000 of the provincial LTT. For homes purchased under $368,333 this covers the full LTT. Toronto first-time buyers can claim a separate $4,475 municipal rebate. Requirements: Canadian citizen or permanent resident, at least 18 years old, occupy the home within 9 months, and never have owned a home anywhere in the world (spouse too, while they were your spouse).

Official government sources · verified for 2026

Important — this is an estimate, not a legal ruling This calculator provides general information for the 2026 calendar year based on rates published by Ontario Ministry of Finance, City of Toronto, Government of BC, Ville de Montréal, Manitoba Finance, and other provincial authorities. It does not constitute tax, legal, or financial advice. Actual liability depends on your specific circumstances — applicable exemptions, municipal rates outside major cities, rebate eligibility, Toronto's pre/post April 1 2026 luxury brackets, NRST/MNRST applicability, newly-built-home exemptions, and ownership structure. Always verify with your real estate lawyer and your provincial land registry office before relying on any figure shown here.