Land Transfer Tax Calculator Canada
Pick a province, enter the price. The brackets update as you type.
Ontario land transfer tax
- Up to $55,000 · 0.5%
- $55,000 to $250,000 · 1.0%
- $250,000 to $400,000 · 1.5%
- $400,000 to $2,000,000 · 2.0%
| Price bracket | Rate | Your portion | Tax |
|---|---|---|---|
| Up to $55,000 | 0.5% | $55,000.00 | $275.00 |
| $55,000 to $250,000 | 1.0% | $195,000.00 | $1,950.00 |
| $250,000 to $400,000 | 1.5% | $150,000.00 | $2,250.00 |
| $400,000 to $2,000,000 | 2.0% | $450,000.00 | $9,000.00 |
| Ontario land transfer tax | $13,475.00 |
Estimate only. Ontario rates verified September 7, 2026 against the official rate schedule. Confirm the exact amount with your real estate lawyer before closing.
Land transfer tax is the biggest cheque most buyers write on closing day after the down payment, and it changes completely at every provincial and municipal border. A $700,000 purchase costs a Saskatchewan buyer $3,300 and a Toronto buyer $21,053.
Pick your province, enter your price, and the calculator shows the math bracket by bracket: which portion of the price fell in which tier and what each contributed. Rates last verified September 7, 2026against each government’s own published schedule.
Land transfer tax by province on a $700,000 home
The same purchase price produces wildly different bills. Drag the price in the chart — or read the $700,000 snapshot below.
Net amount after first-time buyer relief where it exists. Alberta, Saskatchewan, and Newfoundland charge registration fees instead of a transfer tax. Nova Scotia varies by municipality (Halifax shown). Hover any bar for the breakdown.
| Where | Tax & fees | Effective rate | First-time buyer |
|---|---|---|---|
| Toronto | $21,053 | 3.01% | $12,578 (−$8,475) |
| British Columbia | $12,000 | 1.71% | $4,000 (−$8,000) |
| Manitoba | $11,924 | 1.70% | No relief |
| Ontario | $10,475 | 1.50% | $6,475 (−$4,000) |
| Quebec | $8,611 | 1.23% | No relief |
| Saskatchewan | $3,300 | 0.47% | No relief |
| Alberta | $1,360 | 0.19% | No relief |
Figures assume a resale home containing one or two units, bought by a Canadian citizen or permanent resident, with a $560,000 mortgage where a mortgage registration fee applies. Quebec’s first-time buyer credit is claimed after you pay the municipality rather than deducted at the notary, so it is excluded from the closing-day column.
Toronto’s luxury MLTT is a house tax, not a building tax
By-law 132-2026, in force 1 April 2026, lifted municipal rates on 1–2 unit homes above $3 million to 4.40–8.60%. A triplex, a walk-up, or vacant land stays on the old 2% municipal top rate. Change the price. The stacked bars are provincial plus municipal.
On a $5,000,000 Toronto purchase the 1–2 unit schedule costs $271,553. The same price as a triplex, commercial, or vacant lot is $193,053 — $78,500 less, because By-law 132-2026’s luxury municipal rates (4.40% to 8.60% above $3 million) do not apply.
Why Toronto’s first-time rebate is stuck at $4,475
Ranking calculators will show you the $4,475 municipal rebate. They will not tell you it is not going up. In the February 3, 2026 budget-implementation report, Toronto’s Chief Financial Officer told Council that municipal land transfer tax is projected to bring in about $805 million in 2025 — the equivalent of a 16.1 percent jump in the residential property-tax rate if the City had to replace it. First-time buyer rebates cost the City $60.3 million in 2024. Staff were asked to look at raising the rebate. They recommended no change.
The worked example in that report is the one that matters for a buyer. Raising the rebate from $4,475 to $11,475 would wipe the municipal tax on a home up to $750,000. Our calculator confirms why they picked that number: municipal tax on a $750,000 house is exactly $11,475. Staff put the extra forgone revenue at $86 million a year and said to wait for a stronger market before touching the program.
So a first-time buyer of a $750,000 house inside the city still writes $14,578 on closing day after both rebates. Cross the street into the 905 and the same buyer pays $7,475 — $7,103 less — because there is no second tax and no second rebate to freeze. Budget the Toronto number. Do not budget the number you wish Council had passed.
See the Toronto calculator for the luxury municipal brackets that took effect April 1, 2026. Those climb past the provincial schedule above $3 million, and they apply only to properties with one or two single family residences.
Quebec’s rebate is real. It is not cash on closing day.
Several ranking pages still write that Quebec has no first-time buyer relief. That stopped being true on January 1, 2026. The Ministère des Finances technical note (April 17, 2026) puts a refundable credit of up to $5,875 on the first $5,000 of welcome tax plus 25 percent of the next $3,500. The province budgets it at $140 million a year and says it will reach 38,000 first-time buyers.
The cash-flow catch is the part those pages still miss. Quebec municipalities mail the welcome-tax bill after the notary registers the deed, and payment is due by the 31st day after that account. You pay the city in full. Revenu Québec then pays you back. The technical note says an advance of the credit starts in October 2026, and only if the credit is more than $1,000. Below that, you wait for your tax return. Median duties in 2026 are expected at a little under $5,000, so more than half of first-time buyers get 100 percent of the tax back — later.
On this calculator’s provincial brackets, a $520,000 purchase owes $5,911 to the municipality and later recovers $5,228. That is above the $1,000 advance threshold, so from October 2026 you should get most of it back before filing season — still weeks or months after you needed the cash to close.
| Official example | Welcome tax paid | Credit back |
|---|---|---|
| Rimouski, $292,000 median house (2025) | $2,606 | 100% — $2,606 |
| Lévis, $427,000 median house (2025) | $4,516 | 100% — $4,516 |
| Laval, $616,000 median house (2025) | $9,091 | $5,875 (65% of the bill) |
Rimouski, Lévis, and Laval figures are the worked examples in the April 2026 technical note, which use each city’s own rates. Laval’s bill is higher than this calculator shows because municipalities may set a rate above 1.5% on the slice over $500,000 — Québec City uses 2.5% on that slice. Montreal is exempt from the 3% ceiling. Confirm the municipal bylaw above $500,000.
Run the numbers on the Quebec calculator. Treat the credit as a later refund, not a closing-day discount.
Eligibility traps the calculator cannot see
Toggling “first-time buyer” in a calculator assumes you actually qualify. Ontario, Quebec, and BC use three different tests, and the footnotes ranking pages skip are the ones that kill the rebate.
| Test | Ontario / Toronto | Quebec |
|---|---|---|
| Have you owned before? | Never, anywhere in the world. Gift and inheritance still count. | Did not live in a home you or your spouse owned in the purchase year or the four years before. |
| When the money moves | Due at registration. Rebate can offset the same day. No interest if you claim later. | Due 31 days after the municipal account. Credit from October 2026 if it is over $1,000. |
| Spouse | A spouse who owned a home while you were spouses knocks both of you out. | The four-year lookback covers you and your conjoint. |
Ontario’s first-time buyer refund pageis explicit: “The method of acquiring the home (e.g., purchase, gift or through an inheritance) is not relevant.” If a parent died and left you a one-third interest in a house, you are not a first-time buyer in Ontario, even if you never lived there. You also cannot re-qualify. That is stricter than the federal Home Buyers’ Plan, which the same page warns is a different rule. Miss the rebate at registration and you have 18 months to apply; the province pays no interest on a late refund.
British Columbia adds a residency hoop Ontario does not. The first time home buyers’ program requires a Canadian citizen or permanent resident who has either lived in BC for the year immediately before registration or filed at least two BC income tax returns in the previous six years. A Canadian who just moved from Ontario does not get the exemption on day one. After you claim it you must occupy the home within 92 days and stay through the first anniversary, and the lot cannot exceed 0.5 hectares. A December 20, 2024 finance release said the April 2024 threshold increase (to $835,000) helped more than 22,000 first-time buyers, up from about 9,500 in 2023.
Manitoba has no first-time buyer rebate at all. Budget 2026 instead closes a different door: from January 1, 2027, transferring a beneficial interest in land — the bare-trust structure that used to skip the tax — is taxed as if title had moved. Ordinary resale buyers registering a transfer are already paying; anyone using a trust to hold title needs a lawyer before that date.
What is land transfer tax?
Land transfer tax is a one-time provincial tax on the value of the consideration — usually the purchase price — charged when title moves. It is marginal, like income tax: each slice of the price is taxed at its own rate, which is why the effective rate is always below the top bracket you reach. It cannot be rolled into the mortgage. Alberta and Saskatchewan charge none. Quebec bills after closing. Toronto is the only Canadian city with a second, full municipal land transfer tax on top of the provincial one.
First-time home buyer relief by province
Ontario
Ontario first-time buyer refund (up to $4,000). You are 18 or older, a Canadian citizen or permanent resident, have never owned a home or an interest in a home anywhere in the world — including one received by gift or inheritance — your spouse has not owned one while you were spouses, and you occupy the home as your principal residence within nine months. Miss it at registration and you have 18 months to apply; the province pays no interest on a late refund.
Toronto
Ontario first-time buyer refund (up to $4,000). You are 18 or older, a Canadian citizen or permanent resident, have never owned a home or an interest in a home anywhere in the world — including one received by gift or inheritance — your spouse has not owned one while you were spouses, and you occupy the home as your principal residence within nine months. Miss it at registration and you have 18 months to apply; the province pays no interest on a late refund. Toronto first-time buyer rebate (up to $4,475). You are 18 or older, a Canadian citizen or permanent resident, have never owned a home anywhere in the world, your spouse has not owned one while you were your spouse's spouse, and you occupy the home as your principal residence within nine months. Gift and inheritance count as prior ownership. City staff recommended against raising this cap in February 2026.
British Columbia
BC first time home buyers' exemption (up to $8,000). You have never owned a principal residence anywhere in the world, are a Canadian citizen or permanent resident, have lived in BC for at least a year immediately before registration or filed two BC income tax returns in the previous six years, and move in within 92 days. A home at $500,000 or less is fully exempt; the $8,000 maximum then holds to $835,000 and phases out to nothing at $860,000. The lot cannot exceed 0.5 hectares.
Manitoba
No first-time buyer rebate or exemption. First-time buyers pay the same as everyone else.
Quebec
Refundable credit for access to homeownership (up to $5,875). For a first home acquired on or after 1 January 2026. You must intend to make it your principal residence and must not have lived in a home you or your spouse owned in the year of purchase or the four years before. Refunds 100% of the first $5,000 of transfer duties plus 25% of the next $3,500, to a maximum of $5,875. It phases out above a $750,000 price and is nil at $1 million. You pay the municipal bill first; from October 2026 Revenu Québec will advance the credit if it is more than $1,000.
Alberta
No rebate, because there is no land transfer tax to rebate. Registration fees apply equally to every buyer.
Saskatchewan
No rebate, because there is no land transfer tax to rebate. Registration fees apply equally to every buyer.
Every rebate above is capped at the tax you actually owe. On a home cheap enough that the rebate exceeds the tax, the bill drops to zero — the difference is never paid out to you.
Land transfer tax FAQs
What is land transfer tax in Canada?
Land transfer tax is a one-time provincial tax charged when a property changes hands, calculated as a percentage of the purchase price on a marginal scale. It is due in cash on closing day, cannot be added to your mortgage, and in most provinces it is the single largest closing cost a buyer faces. Alberta and Saskatchewan charge no land transfer tax at all, only small registration fees.
Which province has the highest land transfer tax?
Toronto is the most expensive place to buy in Canada on this measure, because buyers there pay Ontario's provincial land transfer tax and the City's municipal land transfer tax on the same purchase, roughly doubling the bill. Among provinces, British Columbia's property transfer tax is the heaviest on expensive homes, reaching 3% above $2 million plus a further 2% on residential value over $3 million.
Which provinces have no land transfer tax?
Alberta and Saskatchewan levy no land transfer tax. Alberta charges land titles registration fees of $50 plus $5 per $5,000 of value on the transfer and the same on the mortgage. Saskatchewan charges a title registration fee of 0.4% of value above $6,300 plus a flat mortgage registration fee. Both come to a few hundred to a couple of thousand dollars rather than the five figures common in Ontario or BC.
How is land transfer tax calculated?
It is marginal, like income tax. Each slice of the purchase price is taxed at its own rate rather than the whole price being taxed at the top rate you reach. On an $850,000 Ontario purchase, for example, the first $55,000 is taxed at 0.5%, the next $195,000 at 1%, the next $150,000 at 1.5%, and the remaining $450,000 at 2% — which is why the effective rate is well below the top bracket.
Can I add land transfer tax to my mortgage?
No. Land transfer tax is due in cash through your lawyer on closing day and cannot be financed. It sits on top of your down payment, which is why buyers who budget only for the down payment come up short. The one exception to the cash rule among closing costs is mortgage default insurance, whose premium is added to the loan, though the provincial sales tax on that premium is still due in cash.
Do first-time home buyers pay land transfer tax?
Usually yes, but less — and only if you actually qualify. Ontario refunds up to $4,000, Toronto adds up to $4,475, and British Columbia exempts up to $8,000. Quebec's credit of up to $5,875 is claimed after you pay the municipality, with an advance only from October 2026 if it is over $1,000. Manitoba offers nothing. Gift or inheritance of a prior home still counts as ownership in Ontario. Every rebate is capped at the tax you actually owe.
When do I actually pay land transfer tax?
In Ontario, Toronto, BC, and Manitoba it is collected with your closing funds on the day title is registered and cannot be added to the mortgage. Quebec mails a municipal welcome-tax bill after closing; you have 31 days from that account to pay. Alberta and Saskatchewan collect only land titles registration fees on closing day.
Rate sources and last verified
Every rate, bracket, and rebate on this page was read from the official government page linked below, not copied from another calculator.
- Ontario official rate schedule · Ontario land transfer tax refunds for first-time homebuyersLast verified September 7, 2026
- Toronto official rate schedule · City of Toronto MLTT rebate opportunities · Ontario land transfer tax rates · Toronto 2026 budget implementation staff report (MLTT and rebate) · Toronto By-law 132-2026 (luxury MLTT rates)Last verified September 7, 2026
- British Columbia official rate schedule · BC first time home buyers' program (eligibility) · BC first time home buyers' exemption amounts · BC additional property transfer tax for foreign entitiesLast verified September 7, 2026
- Manitoba official rate schedule · Teranet Manitoba land titles fee schedule · Manitoba Budget 2026 taxation bulletin (beneficial-interest tax) · S.M. 2026, c. 44 — Budget Implementation and Tax Statutes Amendment ActLast verified September 7, 2026
- Quebec official rate schedule · Loi concernant les droits sur les mutations immobilières · Refundable tax credit for access to homeownership — technical note (April 2026) · Refundable tax credit for access to homeownership (announcement)Last verified September 7, 2026
- Alberta official rate schedule · Alberta: register a land title document or planLast verified September 7, 2026
- Saskatchewan official rate schedule · ISC land title fees tableLast verified September 7, 2026
Where the official source is unclear
- Quebec: The base brackets above are provincial. Because every municipality can add its own higher tiers above $500,000 and publishes them separately, a price above $500,000 may attract more than this calculator shows. Confirm the rate with your municipality.
- Alberta: The published fee schedule states the formula but does not spell out how a partial $5,000 block is treated. This calculator rounds each block up, which is the conservative reading and matches how the fee is quoted in practice. Your lawyer's figure may be $5 lower.
- Saskatchewan: ISC's fee table is dated 'Effective April 15, 2026' on its later pages but the registration services pages carry an 'Effective May 04, 2024' footer, so the title transfer and mortgage tiers above may predate the April 2026 adjustment. The amounts are the ones ISC currently publishes; confirm with your lawyer on a large purchase.
This calculator is an estimate for planning purposes and is not tax or legal advice. Land transfer tax turns on the value of the consideration, the property’s classification, and your personal eligibility, all of which your lawyer confirms. Always verify the exact amount with a real estate lawyer before you close.
More free tools
Land transfer tax is one line on the closing statement. Budget the rest with the closing costs calculator, estimate the annual bill with the property tax calculator, or if you’re selling at the same time, check your real estate commission.