This land transfer tax calculator covers every province and territory, not just Ontario. It applies each jurisdiction’s official brackets or registration fees, subtracts first-time buyer refunds where they exist, adds the Toronto municipal tax and the taxes on foreign buyers, and lays the same price out across all of Canada in one table. The numbers are computed in the browser from what is entered; nothing is sent anywhere.
How do you use this land transfer tax calculator?
The core inputs take a few seconds; the advanced section only matters for shared purchases, foreign buyers and a few property types.
- Enter the purchase price. In Ontario this is the value of the consideration: the price plus any debts the buyer takes over, but not the HST on a new home.
- Choose where the property is. Toronto and Montreal are listed separately because Toronto adds a second tax and Montreal uses higher brackets than the rest of Quebec. In Nova Scotia, pick the municipality, since each sets its own rate.
- Say whether the buyer is a first-time buyer. The refund, rebate or exemption is applied automatically in Ontario, Toronto, B.C. and PEI, and the calculator explains when it phases out.
- In B.C., choose resale or newly built. New homes have their own exemption, first-time buyer or not.
- In Alberta, Saskatchewan, Newfoundland and Labrador and the territories, enter the mortgage amount. Registering the mortgage has its own fee there.
- Open “Ownership, residency and property details” if it applies: a parent on title who has owned before, a buyer who is not a citizen or permanent resident, an Ontario property with three or more residences, or an assessed value higher than the price.
- Read the summary, then the three tables. The breakdown shows each bracket, the province table shows the same price everywhere, and the price table shows how the tax grows. The Decision Brief explains what drives the number and what would change it.
How much is land transfer tax on the same home in each province?
The table below runs the calculator on a $700,000 home for a buyer who has owned before and a qualifying first-time buyer, with every province and territory side by side. The spread is large: the same price costs about 28 times more to transfer in Toronto than in Alberta.
| Location | What is charged | Has owned before | First-time buyer | Share of price (owned before) |
|---|---|---|---|---|
| Ontario (outside Toronto) | Land transfer tax | $10,475 | $6,475 | 1.50% |
| Toronto | Ontario tax + municipal tax | $20,950 | $12,475 | 2.99% |
| British Columbia | Property transfer tax | $12,000 | $4,000 | 1.71% |
| Alberta | Land titles fee | $750 | $750 | 0.11% |
| Saskatchewan | Land titles fee | $2,800 | $2,800 | 0.40% |
| Manitoba | Land transfer tax | $11,650 | $11,650 | 1.66% |
| Quebec (outside Montreal) | Transfer duties (welcome tax) | $8,610.50 | $8,610.50 | 1.23% |
| Montreal | Transfer duties (welcome tax) | $9,349 | $9,349 | 1.34% |
| New Brunswick | Real property transfer tax | $7,000 | $7,000 | 1.00% |
| Nova Scotia (Halifax) | Municipal deed transfer tax | $10,500 | $10,500 | 1.50% |
| Prince Edward Island | Real property transfer tax | $7,000 | $0 | 1.00% |
| Newfoundland and Labrador | Deed registration fee | $2,898 | $2,898 | 0.41% |
| Yukon | Land titles + assurance fund fees | $1,060 | $1,060 | 0.15% |
| Northwest Territories | Land titles fee | $1,400 | $1,400 | 0.20% |
| Nunavut | Land titles fee | $1,050 | $1,050 | 0.15% |
How to read this table: each row is the same $700,000 purchase. The fee jurisdictions also charge a separate fee to register the mortgage, which is not in this table; on a $560,000 mortgage it is $610 in Alberta and $525 in Saskatchewan. Yukon’s assurance fund fee is shown at its upper bound, on the full price.
How is Ontario land transfer tax calculated?
Ontario land transfer tax is a marginal tax on the value of the consideration: each slice of the price is taxed at the rate for that slice, and crossing a threshold never raises the tax on the value below it. The province publishes two schedules. Homes containing one or two single family residences (a house, a semi, a townhouse, a condo unit, a cottage) use the first; everything else stops at 2%.
How to read this table: add the tax on each portion. A dash in the Up to column means there is no upper limit. Land with three or more residences, vacant land and commercial property pay 2% on everything above $400,000, with no 2.5% bracket.
| Portion of the value from | Up to | Rate on that portion |
|---|---|---|
| $0 | $55,000 | 0.5% |
| $55,000 | $250,000 | 1% |
| $250,000 | $400,000 | 1.5% |
| $400,000 | $2,000,000 | 2% |
| $2,000,000 | — | 2.5% |
Source: Calculating Land Transfer Tax — ontario.ca; Land Transfer Tax Refunds for First-Time Homebuyers — ontario.ca. In effect from January 1, 2017; checked September 29, 2026.
Ontario’s Ministry of Finance works a $400,000 example on its own page, and the calculator reproduces it exactly: $275 on the first slice, $1,950 on the second and $2,250 on the third, for $4,475 in total.
Worked example. A buyer who has owned before pays on a $700,000 home outside Toronto:
- First slice: $275
- Next slice, to the second threshold: $1,950
- Next slice, to the third threshold: $2,250
- Everything above that: $6,000
- Total: $10,475, or 1.5% of the price.
A qualifying first-time buyer claims the maximum refund of $4,000 at registration and pays $6,475. The refund stops growing at $4,000, which is the tax on about the first $368,000 of value, so above that price first-time buyers still pay the difference.
How much is the Toronto land transfer tax?
Toronto’s municipal land transfer tax is charged on top of the Ontario tax on every purchase in the City of Toronto, so buyers there pay two land transfer taxes. Up to $3,000,000 the city’s brackets match the province’s, which means the bill is simply doubled. Above that, the city charges graduated luxury rates on homes with one or two single family residences, raised on April 1, 2026.
How to read this table: this tax is in addition to Ontario land transfer tax. Other property types (three or more residences, vacant land, commercial) stop at 2% above $400,000.
| Portion of the value from | Up to | Rate on that portion |
|---|---|---|
| $0 | $55,000 | 0.5% |
| $55,000 | $250,000 | 1% |
| $250,000 | $400,000 | 1.5% |
| $400,000 | $2,000,000 | 2% |
| $2,000,000 | $3,000,000 | 2.5% |
| $3,000,000 | $4,000,000 | 4.4% |
| $4,000,000 | $5,000,000 | 5.45% |
| $5,000,000 | $10,000,000 | 6.5% |
| $10,000,000 | $20,000,000 | 7.55% |
| $20,000,000 | — | 8.6% |
Source: Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rates & Fees — City of Toronto; Municipal Land Transfer Tax & Municipal Non-Resident Speculation Tax Rebate Opportunities — City of Toronto; Municipal Land Transfer Tax Historical Rates — City of Toronto. In effect from April 1, 2026; checked September 29, 2026.
Worked example: a first-time buyer in Toronto. Take an $850,000 condo bought by a first-time buyer who qualifies for both programs:
- Ontario land transfer tax: $13,475
- Toronto municipal land transfer tax: $13,475
- Total before relief: $26,950
- Ontario refund: $4,000 (the maximum); Toronto rebate: $4,475 (the maximum)
- Total paid: $18,475, or 2.17% of the price.
The same condo bought by someone who has owned before costs the full $26,950. The luxury brackets add up quickly: on a $3,500,000 house, the Ontario tax is $73,975 and the Toronto tax is $83,475, for $157,450 in total. Toronto also charges a small administration fee on each transaction, and a separate processing fee when a rebate is claimed after registration; neither is in the calculator. The Toronto city guide covers the other costs of living and buying there.
How do first-time buyer land transfer tax refunds work?
Only four places give first-time buyers relief from the transfer tax itself, and each works differently. The calculator applies the rule for the location chosen and limits it to the share of the home bought by qualifying buyers.
| Location | Relief | Maximum | Where it stops | Key conditions |
|---|---|---|---|---|
| Ontario | Refund of land transfer tax | $4,000 | Covers the tax on about the first $368,000 | Never owned a home anywhere; citizen or permanent resident; move in within nine months |
| Toronto | Rebate of municipal tax | $4,475 | Covers the tax on the first $400,000 | Same tests as Ontario; claimed at registration or within 18 months |
| British Columbia | First time home buyers’ exemption | $8,000 | Full to $500,000, $8,000 to $835,000, phased out by $860,000 | 12 months in B.C. or 2 B.C. tax returns; move in within 92 days |
| British Columbia | Newly built home exemption | Whole tax | Full to $1,100,000, phased out by $1,150,000 | Any citizen or permanent resident buying a new principal residence |
| Prince Edward Island | First-time home buyer exemption | Whole tax | No price limit | Every buyer must qualify; 6 months in PEI or 2 PEI tax returns |
| Quebec, Manitoba, New Brunswick, Nova Scotia | None on the transfer tax | — | — | Quebec announced a separate income tax credit in 2026 |
How to read this table: a refund is paid back after the tax is charged (usually netted at registration by the lawyer), while an exemption means the tax is never charged. In B.C., a buyer who could use both exemptions gets the larger one in this calculator. Nova Scotia’s first-time program is a rebate of up to $3,000 of the HST on newly built homes, not a deed transfer tax exemption.
Ontario’s refund is shared in proportion to ownership. On a $700,000 home bought 50/50 by a first-time buyer and a parent who has owned before, the refund is $2,000 and the tax paid is $8,475. The planned guide to land transfer tax rebates for first-time buyers walks through the spouse rules and the 18-month claim window. For the down payment itself, a First Home Savings Account and the RRSP Home Buyers’ Plan can both help cover closing costs.
How does B.C. property transfer tax work?
B.C.’s property transfer tax is charged on the fair market value of the property on the registration date, in three brackets, plus a further tax on residential value above $3,000,000.
How to read this table: the first three rows are the general tax. The last row is charged in addition to the 3% general rate, only on residential value above $3,000,000.
| Fair market value from | Up to | Rate | Note |
|---|---|---|---|
| $0 | $200,000 | 1% | — |
| $200,000 | $2,000,000 | 2% | — |
| $2,000,000 | — | 3% | — |
| $3,000,000 | — | 2% | Residential property value over $3,000,000 only; charged in addition to the 3% general rate |
Source: Property transfer tax — Province of British Columbia; Property transfer tax calculation examples — Province of British Columbia; First time home buyers' program — Province of British Columbia; First time home buyers' exemption amounts — Province of British Columbia; Newly built home exemption — Province of British Columbia; Newly built home exemption amounts — Province of British Columbia; Additional property transfer tax — Province of British Columbia. In effect from April 1, 2024; checked October 11, 2026.
The Province of British Columbia publishes worked examples, and the calculator matches each one:
| gov.bc.ca scenario | Official result | Calculator |
|---|---|---|
| $650,000 home, full ownership | $11,000 | $11,000 |
| $4,500,000 home, entirely residential | $143,000 | $143,000 |
| $475,000 home, first-time buyer | $7,500 exempt | $0 to pay |
| $700,000, one of two buyers qualifies (50%) | $8,000 to pay | $8,000 |
| $850,000, one of two buyers qualifies (50%) | $13,400 to pay | $13,400 |
| $1,100,000 newly built home | $20,000 exempt | $0 to pay |
| $3,400,000, foreign buyers in a specified area | $768,000 | $768,000 |
How to read this table: the middle column quotes the government’s own answer; the right column is what this calculator returns for the same inputs. The first-time exemption is phased out between $835,000 and $860,000, which is why the $850,000 buyer keeps only part of it. A dedicated B.C. property transfer tax calculator is planned for buyers who only need the B.C. rules.
How much is the welcome tax in Quebec and Montreal?
Quebec’s transfer duties, called the welcome tax, are charged by the municipality on the highest of the price, the price in the deed and the market value (assessed value times the municipality’s comparative factor). The brackets are indexed every January.
How to read this table: any municipality may set a higher rate, up to 3%, on the part of the base above $500,000; Montreal may go higher than that.
| Tax base from | Up to | Rate |
|---|---|---|
| $0 | $62,900 | 0.5% |
| $62,900 | $315,000 | 1% |
| $315,000 | — | 1.5% |
Source: Droits sur les mutations immobilières — Québec.ca; D-15.1 - Loi concernant les droits sur les mutations immobilières (art. 2) — LégisQuébec; Montants permettant d’établir les tranches de la base d’imposition des droits sur les mutations immobilières – Exercice 2027 — Québec.ca. In effect from January 1, 2026 to December 31, 2026; checked September 29, 2026.
How to read this table: these brackets replace the province-wide schedule for property in the Ville de Montréal.
| Tax base from | Up to | Rate |
|---|---|---|
| $0 | $62,900 | 0.5% |
| $62,900 | $315,000 | 1% |
| $315,000 | $552,300 | 1.5% |
| $552,300 | $1,104,700 | 2% |
| $1,104,700 | $2,136,500 | 2.5% |
| $2,136,500 | $3,113,000 | 3.5% |
| $3,113,000 | — | 4% |
Source: Comment sont calculés les droits sur les mutations immobilières — Ville de Montréal. In effect from January 1, 2026 to December 31, 2026; checked September 29, 2026.
The Ville de Montréal’s own 2026 example, a $700,000 tax base, comes to $9,349, and the calculator returns the same figure. Quebec.ca’s example on a $350,000 base shows 3 361 $ because it rounds each slice to the dollar; the exact sum is $3,360.50. At $1,200,000 the gap between Montreal and the rest of Quebec grows to $3,715. The planned Quebec welcome tax calculator will add municipality-specific rates.
Which provinces charge only registration fees?
Alberta, Saskatchewan, Newfoundland and Labrador and the three territories have no land transfer tax. They charge fees to register the transfer and the mortgage at the land titles office or registry of deeds, and those fees are why the same home is so much cheaper to buy there.
| Jurisdiction | Transfer fee formula | Transfer fee on $700,000 | Mortgage fee on $560,000 |
|---|---|---|---|
| Alberta | $50 + $5 per $5,000 of value or part | $750 | $610 |
| Saskatchewan | 0.4% of the whole value once it is over $6,300 | $2,800 | $525 |
| Newfoundland and Labrador | $100 + 40 cents per $100 above $500 | $2,898 | $2,338 |
| Yukon | Flat fee by value band + assurance fund fee | $1,060 | $200 |
| Northwest Territories | $2 per $1,000 up to $1,000,000 | $1,400 | $840 |
| Nunavut | A dollar and a half per $1,000 up to $1,000,000 | $1,050 | $560 |
How to read this table: the transfer fee is charged on the property value and the mortgage fee on the amount borrowed, so a cash buyer pays only the first. Newfoundland and Labrador caps the mortgage fee at $5,000. Yukon’s assurance fund fee is really charged on the increase in value since the last transfer, so the figure shown is an upper bound.
Manitoba, New Brunswick, Prince Edward Island and Nova Scotia do charge a tax. Manitoba uses brackets: nothing on the first $30,000, then 0.5%, 1%, 1.5% and 2% above $200,000, with no first-time buyer exemption. New Brunswick and PEI charge 1% of the greater of the price and the assessed value; PEI exempts qualifying first-time buyers entirely. In Nova Scotia each municipality sets its deed transfer tax, from 1% to 1.5% of the sale price on Service Nova Scotia’s July 2026 rate sheet; Halifax charges 1.5%. The planned Manitoba land transfer tax calculator will cover Manitoba’s exemptions in more detail.
What do foreign buyers pay on top of land transfer tax?
Three jurisdictions add a tax when a buyer is a foreign national, and Nova Scotia adds one for any buyer who is not a Nova Scotia resident, Canadians from other provinces included. The rules on shared ownership differ.
| Tax | Rate | Charged on | Shared purchase with a citizen or permanent resident |
|---|---|---|---|
| Ontario Non-Resident Speculation Tax | 25% | Value of the consideration, anywhere in Ontario | Charged on the full value, not prorated |
| Toronto Municipal Non-Resident Speculation Tax | 10% | Purchase price, in addition to the Ontario tax | Applied to the full price in this calculator |
| B.C. additional property transfer tax | 20% | Fair market value in five regional districts | Only the foreign buyer’s share |
| Nova Scotia non-resident deed transfer tax | 10% | Greater of price and assessed value, for buyers not resident in Nova Scotia (waived for a buyer who intends to move there within a year and files an affidavit) | Only the non-resident’s share |
How to read this table: these taxes are added to the normal land transfer tax. On a $1,000,000 Toronto home bought entirely by a foreign national, the total would be $382,950. Ontario’s own example shows why the full-value rule matters: three buyers pay $375,000 of NRST on a $1,500,000 home even though the foreign national owns only 34%. Provincial nominees, protected persons and some spouses are exempt from the NRST, and buyers who later become permanent residents may qualify for a rebate. First-time buyer relief requires citizenship or permanent residence, so newcomers who close before landing lose it; the newcomer guides cover the money steps that usually come first.
How much is land transfer tax at different prices?
The tax grows faster than the price because higher slices are taxed at higher rates. These rows come from the calculator for a buyer who has owned before, with the first-time buyer amount in brackets where relief exists.
| Price | Ontario | Toronto | British Columbia | Montreal | Manitoba |
|---|---|---|---|---|---|
| $500,000 | $6,475 ($2,475) | $12,950 ($4,475) | $8,000 ($0) | $5,610.50 | $7,650 |
| $850,000 | $13,475 ($9,475) | $26,950 ($18,475) | $15,000 ($11,800) | $12,349 | $14,650 |
| $1,200,000 | $20,475 ($16,475) | $40,950 ($32,475) | $22,000 | $19,825.50 | $21,650 |
| $2,500,000 | $48,975 ($44,975) | $97,950 ($89,475) | $53,000 | $55,960.50 | $47,650 |
How to read this table: read across a row to compare places at one price, and down a column to see how fast the tax climbs. The first-time relief is a fixed amount in Ontario and Toronto, so it matters less as the price rises; B.C.’s exemption is gone entirely from $860,000 for resale homes. Montreal’s bill overtakes Ontario’s at about $1,330,000 because of its higher top brackets.
How does the calculator work out the tax?
In plain English, the calculator does four things. First, it settles the taxable value: the price, or the assessed value where the law uses the greater of the two (New Brunswick, PEI, Quebec and Nova Scotia’s non-resident tax). Second, it cuts that value into the location’s brackets and multiplies each slice by its rate, or applies the fee formula, counting any partial block of value as a full block where the fee schedule says “or part thereof”. Manitoba and New Brunswick round to the nearest dollar, as their laws require.
Third, it subtracts first-time buyer relief. Ontario’s refund is the smaller of the tax and $4,000, times the share owned by qualifying buyers; Toronto’s rebate is treated the same way up to $4,475 (the City does not publish how it splits a shared purchase). B.C.’s exemption follows the official phase-out formula, the maximum exemption times the distance below $860,000 divided by the width of the phase-out band. PEI’s exemption is all or nothing. Fourth, it adds non-resident taxes when a buyer is a foreign national, on the full value or on the foreign buyer’s share depending on the jurisdiction. Nova Scotia’s non-resident tax also reaches Canadians who live in another province; the calculator flags that case in a warning rather than adding it. Every rate, threshold, cap and fee comes from a verified rule file with its official source, shown in the sources box on this page.
Common land transfer tax mistakes
- Budgeting only for Ontario tax in Toronto. Toronto’s municipal tax doubles the bill up to $3,000,000, and it is due on the same day.
- Assuming the first-time refund covers everything. In Ontario it tops out at $4,000, so on a typical home most of the tax is still payable.
- Counting a partner as a first-time buyer when a spouse has owned before. In Ontario and Toronto, a spouse who owned a home while married to the buyer disqualifies both.
- Expecting to add the tax to the mortgage. Lenders want closing costs paid from savings; the mortgage calculator shows the loan side, and the planned closing costs calculator adds legal fees and adjustments.
- Using the list price instead of the final value. Upgrades and extras on a new home, and debts taken over from the seller, raise the value of the consideration.
- Forgetting the assessed value. In New Brunswick, PEI and Quebec a below-assessment purchase is still taxed on the higher figure.
- Assuming no tax in Alberta means no cost. Registration fees still apply, including a separate fee on the mortgage.
When is it worth talking to a real estate lawyer or notary?
A real estate lawyer (or a notary in Quebec) calculates and pays the tax at closing and files the refund or exemption claim, so the final number always comes from them. Checking with one early is worth it when a parent or partner who has owned before will be on title, when a buyer is not yet a citizen or permanent resident, when buying a new build with upgrades or a vacant lot with a construction contract, when the property is a farm or mixed residential and commercial, or when the agreement was signed before a rate change. A mortgage broker can confirm how much cash a lender expects for closing costs, and the CMHC insurance calculator covers the sales tax on the insurance premium that Ontario, Quebec and Saskatchewan also collect at closing. This page is education, not tax or legal advice.
Where do these land transfer tax rates come from?
Every figure comes from official pages: the Ontario Ministry of Finance, the City of Toronto, the Province of British Columbia, Québec.ca and the Ville de Montréal, Manitoba Finance and the Manitoba statute, the New Brunswick and Prince Edward Island acts, Service Nova Scotia’s municipal rate sheet, the Newfoundland and Labrador Registry of Deeds, Alberta’s Land Titles Act, Saskatchewan Registry Services, and the Yukon, Northwest Territories and Nunavut land titles fee schedules. Each rule lives in a versioned data file with the date it took effect and the date it was last checked; when a rate changes, the file is updated and the calculator, tables and this page change with it. The planned overview of land transfer tax by province will cover exemptions such as family and spousal transfers in more depth.