Land Transfer Tax Calculator Ontario
A $850,000 purchase in Ontario is $13,475 — 1.59% of the price.
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.
This calculator shows exactly how Ontario land transfer tax is built: which portion of your purchase price falls in which bracket, what each bracket contributes, and what any rebate takes back off. Most calculators return one number; this one shows the work.
A $850,000 purchase in Ontario carries $13,475 in land transfer tax, an effective rate of 1.59% of the price. Rates last verified September 7, 2026.
The same price in every province
Change the price. Ontario is highlighted.
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.
How Ontario land transfer tax is calculated
Ontario charges land transfer tax on a marginal scale: each slice of the purchase price is taxed at its own rate rather than the whole price being taxed at one rate. The rates run from 0.5% on the first $55,000 to 2% between $400,000 and $2 million. Above $2 million a 2.5% rate applies, but only to land containing one or two single family residences — every other property type stays at 2%. Outside the City of Toronto there is no municipal land transfer tax, so this provincial tax is the whole bill.
- Rates shown are those in effect for agreements of purchase and sale entered into after 14 November 2016 (rate structure effective 1 January 2017).
- The 2.5% bracket above $2,000,000 applies only to land containing one or two single family residences. Multi-unit residential, commercial, and vacant land are taxed at 2% on everything above $400,000.
- The first-time buyer refund of $4,000 covers the full tax on a price of about $368,000; above that you pay the difference.
- Owning a home by gift or inheritance still counts as prior ownership and kills the refund. You cannot re-qualify.
- The refund must be claimed within 18 months of registration. In practice your lawyer claims it instantly at registration. No interest is paid on a refund claimed after the fact.
- Tax is calculated on the value of the consideration, which is usually the purchase price but can include assumed liabilities and, for some transactions, the fair market value.
Ontario land transfer tax rates for 2026
| Portion of the purchase price | Marginal rate |
|---|---|
| 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% |
| Over $2,000,000 | 2.5% |
| Portion of the purchase price | Marginal rate |
|---|---|
| Up to $55,000 | 0.5% |
| $55,000 to $250,000 | 1.0% |
| $250,000 to $400,000 | 1.5% |
| Over $400,000 | 2.0% |
Additional tax on foreign and non-resident buyers
Ontario Non-Resident Speculation Tax (25%). Charged on the full price when the buyer is a foreign national, foreign corporation, or taxable trustee. Applies anywhere in Ontario.
First-time home buyer relief in 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.
On the $850,000 example above, an eligible first-time buyer pays $9,475 instead of $13,475 — a saving of $4,000. The rebate is capped at the tax you actually owe, so on a cheaper home it wipes the bill out entirely rather than paying you a refund.
A house and a triplex are not the same tax
Ontario’s 2.5% top provincial rate, and Toronto’s luxury municipal rates, apply only to 1–2 unit homes. Multi-unit, commercial, and vacant land use the other schedule.
On a $3,000,000 Ontario purchase the 1–2 unit schedule costs $61,475. The same price as a triplex, commercial, or vacant lot is $56,475 — $5,000 less, because the 2.5% top provincial rate is reserved for 1–2 unit homes.
Gift, inheritance, and a parent on title still count as owning
Ontario does not care how you got the last home. If you have ever held an interest in one, anywhere in the world, the $4,000 refund is gone.
The Ministry of Finance first-time homebuyer refund page (updated February 10, 2026) is blunt: you cannot have owned a home or an interest in a home anywhere in the world, and “the method of acquiring the home (e.g., purchase, gift or through an inheritance) is not relevant.” You cannot re-qualify. The page flags that this is stricter than the federal Home Buyers’ Plan. A spouse who owned a home while you were spouses knocks both of you out, even if you never lived in it together.
Two practical traps sit under that rule. If a parent is on title only because the bank insisted, you generally cannot claim the refund at registration; you pay the tax and apply to the ministry with evidence that the parent holds as trustee. If you miss the refund at registration you have 18 months to apply, and no interestis paid on that later cheque. Occupancy proof cannot be a utility bill or home insurance — the ministry wants phone, credit card, driver’s licence, or moving receipts with the new address.
When Ontario land transfer tax is due, and who remits it
Land transfer tax is due on closing day. Your real estate lawyer collects it with the rest of your closing funds and pays it to the province when the transfer is registered electronically, so you never remit it yourself. It cannot be added to your mortgage.
Ontario land transfer tax FAQs
How much is land transfer tax in Ontario?
On a $850,000 purchase in Ontario, land transfer tax and registration fees come to $13,475, an effective rate of 1.59% of the purchase price. The tax is marginal, so each slice of the price is taxed at its own rate rather than the whole price being taxed at the top rate.
How is Ontario land transfer tax calculated?
Ontario charges land transfer tax on a marginal scale: each slice of the purchase price is taxed at its own rate rather than the whole price being taxed at one rate. The rates run from 0.5% on the first $55,000 to 2% between $400,000 and $2 million. Above $2 million a 2.5% rate applies, but only to land containing one or two single family residences — every other property type stays at 2%. Outside the City of Toronto there is no municipal land transfer tax, so this provincial tax is the whole bill.
Is there a first-time home buyer rebate in Ontario?
Yes. Ontario first-time buyer refund: 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. On a $850,000 purchase that is worth $4,000.
When is Ontario land transfer tax due and who pays it?
Land transfer tax is due on closing day. Your real estate lawyer collects it with the rest of your closing funds and pays it to the province when the transfer is registered electronically, so you never remit it yourself. It cannot be added to your mortgage.
Can I add Ontario land transfer tax to my mortgage?
No. Land transfer tax must be paid in cash on closing day and cannot be rolled into the mortgage. Lenders treat it as a closing cost you fund yourself, alongside your down payment, so set the money aside before you make an offer.
Do foreign buyers pay extra land transfer tax in Ontario?
Yes. Ontario Non-Resident Speculation Tax (25%) — Charged on the full price when the buyer is a foreign national, foreign corporation, or taxable trustee. Applies anywhere in Ontario. On a $850,000 purchase that alone adds $212,500.
Land transfer tax calculators for other provinces
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
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.
Comparing provinces before you buy?
The national land transfer tax calculator compares every jurisdiction at the same price, so you can see what crossing a provincial or municipal border actually saves. When you’re ready to buy, get matched with an Ontario agent who has closed in this market before.