Land Transfer Tax Calculator Canada

Land transfer tax is a one-time tax a buyer pays when a property changes hands, and it is one of the largest costs of closing on a home. How much you pay depends on where you buy: some provinces charge a tiered percentage of the price, some a flat rate, and several charge only registration fees. This calculator covers every province and territory, including the first-time homebuyer rebates, the tax for foreign buyers and Toronto’s municipal tax. Land transfer tax is a key part of home affordability and of total closing costs.

Land Transfer Tax by Province

Choose your province or territory for a calculator with its own rates and rules.

Provinces with a Land Transfer Tax

• Ontario land transfer tax: tiered rates from 0.5% to 2.5%, with a first-time buyer refund of up to $4,000.
• Toronto municipal land transfer tax: charged on top of the Ontario tax inside the city, with combined first-time buyer rebates of up to $8,475.
• British Columbia property transfer tax: tiered rates from 1% to 3%, plus 2% on residential value above $3,000,000; first-time buyers can be exempt on homes up to $835,000.
• Quebec welcome tax: tiered transfer duties billed by the municipality, with higher brackets in Montreal and a first-time buyer credit.
• Manitoba land transfer tax: tiered rates from 0% to 2%, with the first $30,000 exempt.
• New Brunswick transfer tax: a flat 1% of the greater of the purchase price or the assessed value.
• PEI real property transfer tax: a flat 1%, with qualifying first-time buyers fully exempt at any price.
• Nova Scotia deed transfer tax: set by each municipality, from 1% to 1.5% (Halifax is 1.5%).

Provinces and Territories with Registration Fees Only

• Alberta land title fees: no tax; transfer and mortgage registration fees of $50 + $5/$5000 of value of land.
• Saskatchewan land titles fees: no tax; a land titles transfer fee based on value plus a tiered mortgage registration fee.
• Newfoundland and Labrador registration of deeds fee: no tax; $100 plus $0.40 per $100 of value over $500, on the deed and again on the mortgage.
• Northwest Territories land titles fees: no tax; fees per $1,000 of property value and of the mortgage.
• Yukon land titles fees: no tax; flat transfer and mortgage fees by price band.
• Nunavut land titles fees: no tax; fees per $1,000 of value and of the mortgage, set by Nunavut’s own tariff.

How Land Transfer Tax Is Calculated in Canada

The amount and the method both vary by province. Most provinces that tax transfers use tiers based on the value of the home. Alberta and Saskatchewan charge no land transfer tax: Saskatchewan charges a land titles transfer fee based on the property’s value, and Alberta a land title registration fee. Nova Scotia has no provincial tax but lets each municipality charge a deed transfer tax. Newfoundland and Labrador charges a registration of deeds fee instead of a tax.

These provinces charge a land transfer tax, under these names:

• British Columbia: Property Transfer Tax (PTT)
• Manitoba: Land Transfer Tax
• Ontario: Land Transfer Tax (OLTT), plus a municipal land transfer tax for homes in Toronto
• Quebec: transfer duties, usually called the welcome tax
• New Brunswick: Real Property Transfer Tax
• Prince Edward Island: Real Property Transfer Tax

In a tiered tax, each rate applies only to the slice of the price inside its bracket, the way income tax brackets work. On a $500,000 Ontario home, the first $55,000 is taxed at 0.5%, the next slices at 1% and 1.5%, and only the part above $400,000 at 2%. The Ontario land transfer tax page works through each bracket.

Land Transfer Tax Across Provinces Compared

The tax before any first-time buyer relief, worked out from each province’s published rates. Where a province’s schedule is a fee table rather than a rate, its own page has the amounts.

The calculator at the top of this page works out the tax for any price.

First-Time Buyer Rebates and Exemptions

Several provinces reduce or remove the tax for first-time buyers, each with its own conditions:

• Ontario refunds up to $4,000 of the provincial tax, and Toronto adds its own rebate of up to $4,475 on the municipal tax.
• British Columbia exempts the first $500,000 of the price for first-time buyers of homes up to $835,000, and has a separate exemption for newly built homes.
• Prince Edward Island exempts qualifying first-time buyers in full.
• Quebec repays part of the welcome tax through a refundable credit of up to $5,875.

Manitoba, New Brunswick and Nova Scotia have no first-time buyer exemption from their transfer taxes. Each province’s page has the details, and the first-time home buyer programs page covers the federal programs.

Land Transfer Tax Exemptions

Beyond first-time buyer relief, the provinces exempt some transfers that aren’t ordinary sales. The rules differ by province and often carry conditions, so a lawyer or notary confirms whether one applies.

Spouse-to-Spouse Transfers

Other Common Exemptions

How and When Land Transfer Tax Is Paid

In every province the tax is paid in cash rather than added to the mortgage, so it belongs in the money you need on closing day alongside the down payment.

Ways to Reduce Land Transfer Tax

Land transfer tax is one of several closing costs: legal fees, title insurance, inspections, adjustments and mortgage default insurance are covered in the closing costs calculator and on each province’s closing cost page.