How to Use the Land Transfer Tax Calculator
- Choose the province where the home is: Ontario, B.C., Manitoba, Nova Scotia or Quebec.
- Enter the purchase price of the home.
- Tick this if the home is in the City of Toronto to add the municipal tax.
- Tick first-time home buyer to apply the provincial and Toronto rebates.
- Read the land transfer tax to pay, with each tax, the rebates and your effective rate.
Choose your province first: Ontario, British Columbia, Manitoba, Nova Scotia or Quebec. Then enter the purchase price. The land transfer tax calculator shows the total to pay and updates as you type each new figure.
Extra options then appear below. In Ontario, tick whether the home is in the City of Toronto. In B.C., mark a newly built home. Quebec offers Montreal or elsewhere, and Nova Scotia offers municipal rates.
Tick first-time home buyer if it applies, and any rebate is subtracted. The bracket breakdown table lists the tax on each slice of the price, and the effective rate shows the tax as a percentage.
What Land Transfer Tax Is
Land transfer tax is charged on the transfer of ownership of property. It is paid by the buyer, based on price, and it is often the largest of all closing costs after the down payment.
Your real estate lawyer or notary calculates the amount and collects it on closing day. The tax is due as cash at closing and cannot be added to your mortgage, so it comes from savings.
Names vary by province. B.C. calls it property transfer tax, Quebec calls it transfer duties or the welcome tax, and Nova Scotia calls it deed transfer tax. Alberta and Saskatchewan charge land titles fees instead.
How Land Transfer Tax Is Calculated
Most provinces use marginal brackets, just like income tax. Each bracket rate applies only to the portion of the price that falls inside that bracket, and the results are added together, then rebates are subtracted.
These tiered rates mean the effective rate is always lower than the top rate. Nova Scotia is the exception: its municipal deed transfer tax is a single flat percentage applied to the full purchase price.
As a worked example, an Ontario home at $500,000 pays 0.5% on $55,000, 1.0% on $195,000, 1.5% on $150,000 and 2.0% on the last $100,000. That adds up to $6,475 in total before any refund.
Ontario and Toronto Land Transfer Tax Rates
Ontario land transfer tax runs from 0.5% to 2.5%. The City of Toronto adds its own municipal land transfer tax, which copies the provincial brackets up to $3 million, so Toronto buyers effectively pay twice.
| Bracket | Ontario | Toronto |
|---|---|---|
| Up to $55,000 | 0.5% | 0.5% |
| $55,000 to $250,000 | 1.0% | 1.0% |
| $250,000 to $400,000 | 1.5% | 1.5% |
| $400,000 to $2 million | 2.0% | 2.0% |
| $2 million to $3 million | 2.5% | 2.5% |
| $3 million to $4 million | 2.5% | 4.40% |
| $4 million to $5 million | 2.5% | 5.45% |
| $5 million to $10 million | 2.5% | 6.50% |
| $10 million to $20 million | 2.5% | 7.55% |
| Over $20 million | 2.5% | 8.60% |
The top Ontario rate and higher Toronto rates for luxury homes apply to properties with one or two single-family residences. The Toronto rates above $3 million took effect on April 1, 2026, per the city.
A first-time buyer paying $900,000 for a Toronto condo owes $14,475 to Ontario and $14,475 to Toronto, then gets back $8,475. The Ontario refund is $4,000 and the Toronto rebate is $4,475, leaving $20,475 due.
First-Time Buyer Rebates and Exemptions
The Ontario refund of up to $4,000 covers all tax on a home up to about $368,000. The Toronto rebate of up to $4,475 covers the tax on the first $400,000. Together they reach $8,475.
To qualify in Ontario you must be a Canadian citizen or permanent resident, never have owned a home anywhere in the world, and move in within 9 months. The Ontario government guide lists every condition.
- B.C. first-time buyers: no tax on the first $500,000 for homes with a fair market value up to $835,000, phased out to zero at $860,000.
- B.C. newly built home exemption: full exemption below $1,100,000 for a principal residence, phased out to zero at $1,150,000.
In B.C., a $650,000 first-time purchase owes $3,000 after the exemption, and $850,000 owes $11,800 as the exemption is gradually phased out. A newly built $1,120,000 home owes $8,160 under the partial new home exemption.
British Columbia, Manitoba, Quebec and Nova Scotia
British Columbia charges property transfer tax of 1% on the first $200,000, 2% to $2 million and 3% to $3 million, plus a further 2% on residential value above $3 million, per B.C. government rules.
Manitoba charges nothing on the first $30,000, then 0.5%, 1.0%, 1.5% and 2.0% above $200,000, so a $400,000 home pays exactly $5,650. Outside Montreal, the Quebec welcome tax runs 0.5%, 1.0% and 1.5% in 2026.
Montreal adds higher brackets from 2.0% to 4.0% above $552,300, so a $600,000 Montreal home pays $7,349. In Nova Scotia, each municipality sets a deed transfer tax of 1.0% to 1.5%, with Halifax at 1.5%.
What the Calculator Does Not Cover
Results are an estimate for a typical residential purchase. The calculator does not include the non-resident speculation tax or extra taxes on foreign buyers, commercial property rates, partial ownership shares or rebates prorated between spouses.
Some provinces tax the greater of the purchase price and the assessed value, and Quebec can use the municipal assessment when it is higher. Your lawyer or notary confirms the final figure well before closing.
Alberta and Saskatchewan are not listed because they charge land titles fees rather than a percentage tax. New Brunswick, Prince Edward Island and the territories are not yet covered, so check their official schedules directly.
Frequently asked questions
How much is land transfer tax in Ontario?
Ontario charges 0.5% up to $55,000, 1.0% to $250,000, 1.5% to $400,000, 2.0% to $2 million and 2.5% above that for homes. On a $700,000 home the provincial tax is $10,475.
Do you pay land transfer tax twice in Toronto?
Yes. Toronto buyers pay the Ontario land transfer tax and the Toronto municipal land transfer tax, which uses the same brackets up to $3 million and higher luxury rates above that, reaching 8.6% over $20 million.
What is the first-time buyer rebate in Ontario and Toronto?
Ontario refunds up to $4,000 and Toronto rebates up to $4,475, for a combined maximum of $8,475. You must be a Canadian citizen or permanent resident who has never owned a home and moves in within 9 months.
Do first-time buyers pay property transfer tax in B.C.?
Not on the first $500,000 if the home's fair market value is $835,000 or less. The exemption phases out between $835,000 and $860,000, and newly built homes have a separate exemption up to $1,150,000.
Is there land transfer tax in Alberta or Saskatchewan?
No. Alberta and Saskatchewan charge land titles registration fees instead of a percentage land transfer tax, so they are not included in this calculator. Those fees are much smaller than the tax charged in other provinces.
Can land transfer tax be added to my mortgage?
No. Land transfer tax is a closing cost paid in cash through your lawyer or notary on closing day. Budget for it separately from your down payment, together with legal fees, title insurance and adjustments.